Legal News

Deferment Interest Rate is Increased

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Determent interest rate and late fee applied to public receivables is increased from 12% to 24% yearly (monthly 2%).

According to Revenue Administration's General Communiqué (SERIAL: C, ITEM NO: 3) published in Official Gazette No. 30527, dated 6 September 2018, starting from publishing date the determent interest rate will be monthly 2%.


The rate of late fee imposed to installments and postponed SSI receivables will be the same, i.e. monthly 2%, daily 0,000667 (2/100/30).

However, the late fee will be applied as 12% yearly for the installments and postponed receivables before 5 September 2018.

Detention and Arrest of an Employee

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In case of an employee’s detention or arrest period exceeds the notice period, employer has the right to break the employment contract by just reason. This period is also called as employee’s absence from work due to detention or arrest.

Termination due to detention or arrest is arranged in Labor Law 4857, article 25-IV:

“If due to the employee’s being taken into custody or due to his arrest, his absence from work exceeds the notice period indicated in Article 17.”


Notice periods are arranged in Article 17 of above said law. The minimum notice period will depend on the number of months worked as shown below:

  • Less than 6 months 2 weeks
  • 6 month to 1.5 years 4 weeks
  • More than 3 years 8 weeks

In such cases the following questions arises.


No, because termination in such cases is considered as “termination with just cause” and no notice pay will be paid to employee.


Yes, in case the employee is completed at least one year's service he/she will be entitled to severance payment.


In case the detention and arrest is related to employees work and/or his misconduct in the workplace there may not be a severance payment.


If an employee is acquitted he cannot claim to be reemployed, unless his contract is terminated unlawfully.

Data Controllers Registration Dates on Data Controller Registry

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Dates of registration obligation on Data Controller Registry are issued in the Official Journal numbered 30513, dated 18 August 2018.

As is known, according to Law on The Protection of Personal Data, No. 6698 all natural and legal persons, collecting, processing and transferring personal data are deemed as “Data Controller” and shall be registered in “Data Controller Registry” (VERBİS) before starting personal data processing with some exceptions determined by Personal Data Protection Board (The Board).

Start and end dates of registration dates are as follows.

  • Workplaces that have over 50 employees yearly, or have financial balance sheet over 25 Millions: 1 October 2019-30 September 2019.
  • Real and legal persons who have settled abroad: 1 October 2019-30 September 2019.
  • Real and legal persons whose main subject of activity is processing special categories of personal data, even they have less than 50 employees yearly, or have financial balance sheet below 25 Millions: 1 January 2019-31 March 2020.
  • State institutions and organizations: 1 April 2019-30 June 2020.

You can find detailed information about “REGULATION ON DATA CONTROLLER REGISTRY” in our website.

Intern Support Extended for 3 Years

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As per Presidential Decision No. 42, dated 15 August 2018, Government support for employers of interns is extended until 2020-2021 (included) school year.

As is known apprentices, candidate apprentices and students in vocational high schools, and students having vocational and technical training in the universities or higher education institutions who are in the scope of compulsory internship are paid 30% of net minimum wage (excluding MLA), and employer of these interns are receiving government support.

All interns, regardless of the number of personnel in the workplace, will be receiving monthly 435,27 TRY (30% of net minimum wage-excluded minimum living allowance, which is 1.450,90 TRY).


Government support will be provided according to number of personnel in the work place as shown below:

  • In the workplaces that have less than twenty personnel 2/3 of the wage (minimum payable). (1.450,91* % 30 *2/3 ) = 290,18 TRY.
  • 1/3 of the wage (minimum payable) in the workplaces that have twenty or more personnel. (1.450,91* % 30 *1/3 ) = 145,09 will be by Unemployment Fund.

It should be bear in mind that above said support is provided for compulsory interns who are having internship compulsorily within the determined periods as a requirement of their school or occupation. Employment processes and SSI transactions of such trainees will be conducted by their school at the start of the internship. They will be insured only in the scope of short term insurance branches.

Support is not applicable to optional interns who are not obliged to undergone internship by their school, but wish to learn their occupation and gain experience by means of working in companies. These interns have the same status with the regular employees as regard to SSI applications, i.e. their social security premiums must be paid by employer.

For detailed information please visit our website:

Shorter Working Periods for Non-Smoking Employees

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According to revealed “Tobacco Control Strategy and Action Plan,” positive discrimination will be applied to non-smoking personnel.

In an effort to encourage persons to quit the smoking habit, which is very common in Turkish people, Government is taking new steps.

The planned arrangements involving non-smoker employees and the workplaces are as follows.

  • Daily 30 minutes shorter working periods
  • 7 days more annual vacation periods
  • Lower SSI premium contribution
  • Tax reduction for the workplaces whose employees are non-smokers, and increase in child and family allowances.

We will keep you informed about the developments regarding legislative stage of above mentioned positive discrimination for non-smokers in the workplaces.

Is Compensatory Work Possible for Eves of Feasts?

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Yes it is possible.

In case of bad weather and under some other circumstances that made working impossible, employer has the right to ask its employers to make up unworked hours at a later date. Also, the days unworked before and after holidays –especially the half-days before the Turkish religious holidays- may be considered within the same scope. However, this right of employer has some limitations; and monetary fines can be applicable in the cases of violating the provisions set forth in Law and Regulation.

Compensatory work is arranged in Article 64 of Labor Law No. 4857, and in Article 7 of Working Time Regulations;

“In cases where time worked has been considerably lower than the normal working time or where operations are stopped entirely for reasons of suspending work due to force majeure or on the days before or after the national and public holidays or where the employee is granted time off upon his request, the employer may call upon compensatory work within two months in order to compensate for the time lost due to unworked periods.”

Employer is under the obligation of informing the employees clearly for which reasons specified in Labor Law, and on what dates the compensatory work will be done.

Compensatory work must be done within sixty days following the date reason that prevented work is disappeared and workplace returned to its normal operation. After this period employees cannot be forced to make up their unworked hours.

Is Half Day Paid Leave Possible?

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Yes it is possible to take half day paid leave; there is no arrangement in laws and regulations against it.

According to latest amendment the leave periods may be divided by mutual consent, provided that one of the parts shall not be less than ten days. That means there will be no limitation as to the number of segments by which the leave can be used; employees will be allowed for more flexible use of their annual leave i.e. 10+1+2+1+1. That’s very handy to fill in the gaps between weekends and national holidays as seen in the above example.

Half day paid leave is usually needed before some general holidays.

Turkey has two long national/religious holidays, Ramadan Feast (3 and a half days) and Sacrifice Feast (4 and a half days). In most cases public sector employees are given administrative leaves in the half days between the weekends and mentioned Feasts and extend their off days. However, private sector employees haven't got this chance; and only way to combine the weekends and national holidays is to take their half annual leave in the days between the weekends and mentioned Feasts. It is also valid for 29 October Republic Day, which is 1 and a half day.

It should not be forgotten that employer’s consent is necessary for taking half day paid leave

Work during Feast of Sacrifice and Holiday Benefits

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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.


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.


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.


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.

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