We informed you that; starting from 2018, income tax rate that applied to 3rd taxable income bracket will be increased from 27% to 30%.   Withholding tax amount applied on the wages is calculated by taking into consideration the cumulative income tax base during the year.

Annual vacation –also called paid annual leave- is a right given to employees to have a rest within a year. Leave periods usually depend on the length of service. On the other hand employees may take unpaid leaves for various reasons that may be statutory or arisen from employee’s personal …

Turkish Cabinet Decree No. 2017/10679 on “Social Security Agreement between Republic Of Turkey and Kingdom of Belgium,” which is approved by Law No. 6982 as to be implemented , has been issued in duplicate Official Gazette  No. 30194, dated 28 September 2017. As we have already informed you that the …

As is known, December 2016, January, February 2017 premium payments of private sector employees who benefit from Treasury’s minimum wage support had been postponed to 2017 October, November and December, as per Omnibus Bill No.6770 issued in Official Journal on 27 Jan 2017. These amounts are used as a credit …

2017 net minimum wage will not be affected from the shift on taxable income brackets and will not get lower than 1.404 TRY. Draft law on Amending Some Tax Laws and Governmental Decrees , intended to prevent any decrease in 2017 net minimum wage due to shift in the taxable …

All employers are obliged to notify their workplace and employers to the police station at which the workplace is established, as per the article 6/b of “Identity Notification Law No. 1774”.  Employers within this scope have to submit their temporary and permanent employees’ identity information by “Manager Identity Notification Form” …

Yes! Labor legislation of Turkey is applicable to Turkish citizens and foreign employees alike. Also, the Turkish Constitution contains provisions concerning equality, and guarantees the right to social security for everyone. Anyone who are working against wage under an employment contract and paying their social security premiums will be entitled …

Starting from 2018, income tax rate that applied to 3rd taxable income bracket will be increased from 27% to 30%.  In a press conference held for introducing Turkey’s “Medium Term Program,” Finance Minister Naci Ağbal announced some tax hikes and revision in income tax tariff to be applied within the …

Nature of works that can be permitted for subcontractors and conditions of establishing subcontractor relation is arranged in Labor Law 4857, Article 2/6-7) and Subcontractor Regulation. Works permitted for subcontractors  As a rule, the auxiliary works related to the production of goods and services or in a certain section of …

Subcontractor can simply be defined as an individual or a firm who contracts (undertakes) to perform the part of another company’s work. The work that is undertaken by the subcontractor is generally an auxiliary task requiring technological skill, or the work meeting the operational requirements of a main employer. Subcontractor …