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Providing employees with gold as a social aid is a controversial issue in practice as regard to accounting treatment of it (i.e. tax and social security liability).   Many companies treat it as a cost item and directly record into expenses. In fact the gold aid should be treated as …

As a rule foreign nationals have the same right to establish companies as accorded to Turkish citizens.Pursuant to Article 3 of the Law on Direct Foreign Investments, foreign investors are free to make foreign direct investments in Turkey, and shall be subject to equal treatment with domestic investors. However foreign …

One of the most important and legally necessary instrument that should be created and maintained by personnel departments are the personnel files of employees. Although the documents and records kept in the file may vary as regard to qualification of employee and nature of business, some of them are essential. …

Governing Legislation: The Law on the Work Permit for Foreigners, No. 4817 The Law on the Foreigners and International Protection, No. 6458 Turkish Citizenship Law number 403 Foreign Direct Investment (FDI) Law No. 4875     Law on Fees, No. 492 GENERAL RULES Obligation:Foreigners are obliged to get permission before they …

As Ramadan (18th June  2015 – 16 th July 2015), the month of fasting for Muslims is approaching,  we would like to touch briefly on the subject of allowances and benefits, whether cash or in kind, provided for fasting employees during this special month.   Though not all of the employees are …

Standards of labor legislation in Turkey, a candidate country for EU membership, has been taken a step further to approach the legal norms that regulates the employees’ rights in European countries, by the enactment of Law No. 6645 adopted in Parliament and published in the Official Journal, dated 23rd April 2015. …

As is known there are various types of working permissions set out in  Law on the Work Permit for Foreigners, No. 4817. One of them is working permission for an indefinite period of time, and that may also be called “permanent work permit”. Law No. 4817, Article 6 which is …

Draft on Amending  Some Laws and Statutory Decrees For Protection of  Family and Dynamic Structure of Population is submitted to Presidency of TBMM (Grand National Assembly Of Turkey). Many changes are expected in working life by the enactment of the above mentioned draft. New additional benefits will be granted to …

 As is known, detailed regulations on the work of foreigners in Turkey are included in Application Regulations of Law On The Work Permit For Foreigners which is published in the Official Gazette no. 25214 dated 29/8/2003. The amendments made to Article 55 of Application Regulations of Law On The Work …

As industrial accidents became a current issue in the country, we found it important to remind the duties of employer related to occupational health and safety, because failing to carry out these duties might cause Employer being liable to serious administrative and criminal sanctions. We had also published an article …