Business in Turkey

Last Payment Date of November 2017 SSI Premiums Advanced

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Prim Ödemelerinin Öne Alınması

SSI premiums belong to November 2017 will be paid on 26th of December 2017, instead of end of the month.

As a rule, monthly employee and employer social security contributions are notified online by the 23rd of the following month, and premiums are paid at the end of the following month. In case the last day of the month coincides with public holiday, premiums should be paid at the first following workday.

However, as per provisional Article 34 of Law No.7061 “Amending Some Tax Laws and Governmental Decrees”  issued in Official Journal No. 30261, dated 5 December 2017, last payment date of November 2017 SSI premiums and postponed February 2017 premiums is determined as 26 December 2016.

Postponement on Combined Withholding Tax and Monthly Premium Service Document

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Application of Withholding Tax and Monthly Premium Service Document is postponed to 1 July 2018.

We have informed you that “starting from January 2018 withholding tax returns and SSI e-declarations will be combined in a single form under the name of ‘Withholding Tax and Monthly Premium Service Document;’ and SSI premiums and taxes withheld from employees declared only to the tax offices until the 23rdof the following month.”(According to Income Tax Law No. 193, Article 98/A that is added by Law No. 6728, and the General Communique published in the Official Gazette No 29983, dated 18th Feb. 2017).

Change in Actual Service Term Increment

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In the Communique, dated 3rd November 2017, SSI has announced that working days notification of employees who are subject to “actual service term increment” shall be limited to 26 days in a month.

As per Law No. 5510, Article 40, in order to evaluate the work under actual service term increment, it is obligatory for the insurance holder to actually work at the works stated together with the workplaces in this scope and to be exposed to the risks of the said works.

In this respect, vacation, paid and unpaid leaves, sick leave, periods spend on training and courses are not considered in the scope of above said article.

According to the announcement, the days worked in the scope of service term increment shall not exceed 26 days in a month. The other days such as weekends and paid leaves (non-worked but paid) shall be declared in different type of document in SSI platform, not exceeding 30 days in total.

turkceTherefore, following paid and unpaid leaves shouldn’t be included in actual service term increment:

  • Weekends, public and national holidays,
  • Annual vacation,
  • Leave of absence with pay “(ADDITIONAL ARTICLE 2 Employee shall be allowed to take; three days leave of absence with pay in the event of employee's marriage or adoption of a child, or in the event of the death of the employee's mother, father, spouse, brother or sister, and child; and five days leave of absence with pay in the event of employee's spouse giving birth.”
  • And the other paid leaves granted by employer’s discretion,
  • All kinds of unpaid leaves.

Minimum Living Allowance Support for Minimum Wage

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2017 net minimum wage will not be affected from the shift on taxable income brackets and will not get lower than 1.404,06 TRY between September and December.

As is known, Turkey's net minimum wage is determined as 1.404,06 TRY (minimum living allowance included) throughout 2017. In the application of income tax rates, the cumulative income is taken as a base. Until September 2017 the cumulative amount of minimum wage was in the first bracket, and the rate was 15%. But as of September some part of cumulative minimum wage has shifted to second bracket and 20% income tax will be applied to that part of the wage, and will lower it.

New Safety Standarts and Setting Up Rescue Stations in Mining Work

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Conveyer belts will be standardized and establishing rescue station will be compulsory in underground mining workplaces, according to amendment on the related Regulation. 

 “Regulation on Occupational Health and Safety in Mining Establishments” intended to determine the minimum health and safety requirements for mining works in order to protect the workers’ health and safety had been issued in Official Journal 28770, dated 19 September 2013.

Now with the amendment -issued in Official Journal 18 November 2017- new standards are required.

Protection of Personal Data Relating to Health

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saglik verileri gizlilik

Regulation on Processing and Ensuring the Privacy of Personal Data Relating to Health (Official Journal 29863, dated 26 October 2016) has been amended by a new regulation that has been issued in Official Journal 30250, dated 24 November.2017. 

As is known provisions of “Law on The Protection of Personal Data, No. 6698” entered into force; and since then some Regulations regarding implementation of the Law are issued.

In this article we will provide you with the main points of  amended “Regulation on Processing and Ensuring the Privacy of Personal Data Relating to Health” that  arranges the procedures, duties and responsibilities of collecting, processing, recording, safeguarding and transferring of health related personal data by healthcare service providers.

Foreigners not Subject to Work Permit in Turkey

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Professionals of the following occupational groups, depending upon their period of stay in Turkey, are not subject to a work permit.

  • Foreigners arriving for the purpose of assembly, maintenance and repair of machinery and equipment and providing training on use of them , without exceeding three months
  • Foreigners arriving for fairs or circuses, without exceeding six months
  • Foreigners arriving for universities and public institutions and organizations, without exceeding two years
  • Those whose potential to contribute greatly to Turkey are notified by relevant authorities (six months)
  • Foreigners arriving within the scope of the European Union Education and Youth Programs
  • Representatives of tour operators entering Turkey (8 months)
  • Foreign seamen assigned to the vessels operating outside the coast trade line
  • Important Note: According to abolished Law no. 4817 "foreign football players and other sportsmen, sportswomen, and coaches" were outside the scope of work permit (they did not need work permit). But with the Law No. 6735 they are taken in the scope of Law, and they must obtain work permit for practicing their profession.

Social Security Agreements

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Every country has its own legislation as regard to international workforce; however provisions of social security agreements are applied instead of domestic legislation.


In general; without prejudice to provisions of international social security agreements, employees who are temporarily assigned to Turkey by and on behalf of a foreign-based company don’t need to be insured (registered on SSI) in Turkey, provided that they can prove that they are insured in their home country and the assignment doesn’t exceed 3 months.


Turkey has bilateral social security agreements with 25 countries. Provisions of these agreements will be applied instead of domestic legislation. Although the provisions regarding social security rights and obligations differ from country to country, the main points are as follows.

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