Turkish Labor Law
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Resul Kurt
Each year in January and July, some changes are made in parameters that are related to professional life.
In January 2010, there have been changes in several parameters as well…
Minimum wage amount is changed, and so did the upper and lower limits of average daily earning taken as basic to premium.
Family allowance, child allowance and disability benefit amounts are also redefined.
- Minimum Wage amount is changed
Based on Labor Law no 4857 and with the decision of Commission of Fixing the Minimum Wages dated 29/12/2009 no 2009/1, the new parameters are set as follows:
For workers over the age of 16, the wages will be;
24.30 TL per day and 729.00 TL per month between 01.01.2010 and 30.06.2010; 25.35 TL per day and 760.50 TL per month between 01.07.2010 and 31.12.2010.
For workers under the age of 16, the wages will be;
20.70 TL per day and 621.00 TL per month between 01.01.2010 and 30.06.2010; 21.60 TL per day and 648.00 TL per month between 01.07.2010 and 31.12.2010.
2. Minimum Wage Allowance is put into effect
Minimum wage allowance amount for 2010 is also determined.
The workers whose wages are subjected to individual taxation will benefit from minimum wage allowance. Craftsmen and tradesmen like butchers, greengrocers and tailors and self-employed people such as lawyers, dentists, doctors, financial advisors, engineers and architects will not benefit from this practice.
The minimum allowance amount changes depending on marital status of the employee and number of children.
Minimum wage allowance amounts effective as of 01.01. 2010 is as follows:
| Single | 54.68 TL |
| Married (with an unemployed spouse) and no children | 65.61 TL |
| Married (with an unemployed spouse) and 1 child | 73.81 TL |
| Married (with an unemployed spouse) and 2 children | 82.01 TL |
| Married (with an unemployed spouse) and 3 children | 87.48 TL |
| Married (with an unemployed spouse) and 4 children | 92.95 TL |
| Married (with a working spouse) and no children | 54.68 TL |
| Married (with a working spouse) and 1 child | 62.88 TL |
| Married (with a working spouse) and 2 children | 71.08 TL |
| Married (with a working spouse) and 3 children | 76.55 TL |
| Married (with a working spouse) and 4 children | 82.01 TL |
3. Lower and Upper Limits for average daily earning taken as basis for premium are increased
According to Law no 5510, the lower limit of average daily earning taken as basis for premium is the minimum wage determined in accordance with article 36 of Labor Law no 4857 for the employees older than 16 years of age and the upper limit is 6.5 times of the daily minimum wage. According to the changes, the lower and upper limits applicable will be as follows:
- Between 01.01.2010 and 30.06.2010, lower limit will be 24.30 TL per day and 729.00 TL per month; upper limit will be 157.95 TL per day and 4.738.50 TL per year.
- Between 01.07.2010 and 31.12.2010, lower limit will be 25.35 TL per day and 760.50 TL per month; upper limit will be 164.78 TL per day and 4.943.25 TL per year.
- The tariff taken as basis in calculation of taxation of wages subjected to income tax
The tariff defined in Income Tax Act article 103 is redefined to be taken as basis in taxation of wages for 2010 fiscal year. Accordingly;
- 15% of incomes up to 8.800 TL
- 1.320 TL for 8.800 TL of 22.000 TL and 20% for the surplus
- 3.960 TL for 22.000 TL of 50.000 TL and 27% for the surplus
- 11.520 TL of 50.000 TL for incomes more than 50.000 TL and 35% for the surplus.
5- Disability Allowance amount applicable in income taxation
The applicable disability allowance amount defined in Income Tax Act article 31 is redefined and will be effective as of 01.01. 2010. Accordingly:
- First degree disability (at least 80% loss of work capacity) -> 680 TL.
- Second degree disability (at least 60% loss of work capacity)->330 TL
- Third degree disability ( at least 40% loss of work capacity) -> 160 TL
6- Exemption amount regarding the benefits practiced via offering food service outside of the workplace and outbuildings of the workplace
The exemption amount defined in Income Tax Act article 23/8 regarding the benefits practiced via offering food service outside of the workplace and outbuildings of the workplace is redefined as 10.00 TL (VAT excluded) effective through 2010 fiscal year.
Source: Dünya Gazetesi
