Business in Turkey

Support for Employing on-the-job Trainees Continues

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SSI premium support for private sector establishments, who employ trained candidates of training-on-the job programs carried out by Turkish Employment Organization (İŞKUR), has been extended to the end of 2018.

Pursuant to said incentives the employer contribution share of some personnel's social security premiums will be paid from the Unemployment Insurance Fund for certain periods and under some condition stated below.

Intern Wages Updated

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Monthly wage of Interns who are in the scope of compulsory Internship is increased from 381,23 TRY to 435,27 TRY.

As we informed you before, the Government support provided from Unemployment Fund for the employers of interns will continue during 2017-2018 school year. (Cabinet Decree 2017/10834, issued in Official Journal numbered 30216, dated 20 October 2017)

Work Permit Fees of Syrian Nationals Reduced

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General Directorate of International Workforce announced that work permit fees of Syrian Nationals under Temporary Protection are reduced to 200,00 TRY.  

As per Turkish Act on Fees No. 492, temporary work permit (up to one year) fee is 537,50 TRY. However, this amount is decreased to 200,00 TRY for Syrian nationals as of 15 December 2017. 


“Regulation on Work Permit of Refugees under Temporary Protection" has been issued in the Official Journal No. 2016/8375, dated 15 January 2016, and these refugees will be granted work permit under certain conditions and restrictions.

Administrative Fine For Unreal Occupational Codes

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In the New Year, notified occupational codes must reflect the truth; otherwise employers will be liable to an administrative fine. 

Article 98/A of Income Tax Law No. 193 stipulated that, deducted taxes with tax bases, employees’ SSI premiums and total earnings, name of occupations and occupational codes as well as premium paid days must be declared online with Withholding Tax and Monthly Premium Service Document.

Although application of “Withholding Tax and Monthly Premium Service Document” is postponed to 1 July 2018 for most the provinces of Turkey, employers should update these codes at the beginning of the new year.

Because January is the month promotions and statute changes takes place in. Workplaces can update the changes on SSI screens by entering the real occupational codes of their employees without any administrative fine.

 According to Law no 5519/102-n that will be in effect as of 1st January 2018;

Workplaces that notified the occupational codes contrary to the facts, an administrative fine equal to 1/10 of monthly gross minimum wage for per employee will be imposed.

Employers are advised to check the above mentioned codes carefully and update the ones that don’t reflect the true occupation of the employees. 

Workplaces That will Enter Into Private Pension Implementation in the New Year

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We would like to remind you that the workplaces employing 10 (Inc.) to 50 (Exc) personnel will start to enter into contracts with pension companies and offer pension plans to the employees as of 1st January 2018.

As is known, Private Pension System, which is complementary to the mandatory state social security scheme in Turkey has been introduced by Law No. 6740 and entered into force as of 1st January 2017.

Deductions of Fines From Wages

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An amount of fine can be applied on employee’s wage for the reasons determined by the collective agreements or the employment contracts.  These fines are result of disciplinary punishments imposed by workplace’s disciplinary board, and cannot be more than two days’ wage in a month.

Fines are arranged in article 38 of Labor Law No. 4857, and the principles are as follows;

  • No fine can be imposed on an employee’s wage other than those determined by the collective agreement or the employment contract.
  • The fine must be notified to employee together with the reason immediately.
  • Wage deductions as fines cannot exceed two day’s wage in a moth. In case of piece work or in case the wage determined according to the amount of work to be done fine cannot be over employee’s two day’s earnings.
  • Fines must rely on solid evidences. 

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).

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