Providing employees with gold as a social aid is a controversial issue in practice as regard to accounting treatment of it (i.e. tax and social security liability).   Many companies treat it as a cost item and directly record into expenses. In fact the gold aid should be treated as …

As a rule foreign nationals have the same right to establish companies as accorded to Turkish citizens.Pursuant to Article 3 of the Law on Direct Foreign Investments, foreign investors are free to make foreign direct investments in Turkey, and shall be subject to equal treatment with domestic investors. However foreign …

One of the most important and legally necessary instrument that should be created and maintained by personnel departments are the personnel files of employees. Although the documents and records kept in the file may vary as regard to qualification of employee and nature of business, some of them are essential. …

Governing Legislation: The Law on the Work Permit for Foreigners, No. 4817 The Law on the Foreigners and International Protection, No. 6458 Turkish Citizenship Law number 403 Foreign Direct Investment (FDI) Law No. 4875     Law on Fees, No. 492 GENERAL RULES Obligation:Foreigners are obliged to get permission before they …

As Ramadan (18th June  2015 – 16 th July 2015), the month of fasting for Muslims is approaching,  we would like to touch briefly on the subject of allowances and benefits, whether cash or in kind, provided for fasting employees during this special month.   Though not all of the employees are …

 Penal provisions as regard to foreigners working without a work permit and their employers are regulated in  Article 21 of Law On The Work Permit For Foreigners N. 4817, and amount of the fines rearranged for the year 2015 are as follows; For employer or employer representative who employee foreigners …

 We advise you do so. Because according to latest announcement from Ministry of Labor and Social Security Department of Work Permit for Foreigners; “As of the date January 1, 2015 foreigners whose passport validity are not 60 days longer than the expiration date of the work permit will not be …

Standards of labor legislation in Turkey, a candidate country for EU membership, has been taken a step further to approach the legal norms that regulates the employees’ rights in European countries, by the enactment of Law No. 6645 adopted in Parliament and published in the Official Journal, dated 23rd April 2015. …

LAW ON THE WORK PERMIT FOR FOREIGNERS Law No. 4817 Date of enactment: 27.02.2003 Published in the Official Gazette 0n 6 March 2003, No. 25040

Applications for work permits can be made inside or outside Turkey:    Foreigners residing outside Turkey shall apply to the Turkish Consulates in their country of residence or of citizenship. Foreigners with a valid residence permit (valid for a minimum of 6 months, except for residence permits for educational purposes) can …