As per the SSI announcement, dated 18 March 2019, missing day reasons are widened for foreigners.
In Turkey’s legislation, number of working days within a month is considered 30 regardless of the actual number of days in the month.
Apart from maternity leave days, foreign employees were considered to work 30 days within the month regardless of the sick leaves, or any other compulsory leaves they have taken. As a result 30 days’ social security premium used to be deducted from them.
Now with the above said announcement new reasons added to maternity leave.
The unworked days that can be declared as missing days for foreigners are as follows.
-Leaves during maternity periods,
-Sickness reports obtained from the authorized healthcare organization and workplace doctor (the periods of temporary incapacity),
-The periods of detention or arrest of the employee,
-The periods of participation a strike or the lockout of employer,
-The periods related to foreigners’ not starting work or starting late,
-In case the work permit is cancelled and the foreigner goes abroad,
-In case the foreigner temporarily goes abroad: two days for going abroad and two days coming into Turkey (including the leaving and returning days) can be declared as missing days.
The above mentioned periods will be considered as unworked (missing) days and no social security premiums and income tax will be applied for these periods.