Working on national days and public holidays is arranged in article 44 of Law No. 4857. Working on such days is determined by employment contracts and collective agreements. In case there are no provisions in the contracts or/and collective agreements, employees’ consent is necessary for working on national days and public holidays.
CHILD AND YOUNG WORKERS
It should be bear in mind that the child workers and young employees cannot be worked on national days and public holidays.
- Child workers are the ones who have completed the age of 14 but below age of 15.
- Young employees are the ones who have not completed the full age of 18.
HOW TO CALCULATE THE HOLIDAY PAY?
Holiday pay is arranged in article 47 of Labor Law No. 857.
- In case the employees don’t work on national days and public holidays they will be paid a full day’s wage.
- In case the employees work on national days and public holidays they will be paid an additional full day’s wage for each day worked.
- In summary: double the full daily wage for employees working on holidays; and only the normal daily wage for employees not working.
TAX AND SSI PREMIUM TREATMENT OF HOLIDAY BENEFITS
In Turkey many companies provide some benefits in feast of Ramadan and Feast of Sacrifice; and tax and SSI premium treatment of these benefits depend on whether provided as cash or in kind.
- The benefits that are provided in cash will be subject to tax and SSI premiums,
- The benefits that are provided as in kind benefits (foodstuff, feast package, feast chocolate) are subject to tax bur not subjected to SSI premium.