Turkish Labor Law
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The regional incentive, which has been applied since 2013 in order to eliminate the regional imbalance, is now extended until 31 December 2019.
As per Presidential Decree No. 305 issued in Official Gazette dated 25 December 2018, 6 point social security premium support for the companies established in 1st, 2nd and 3rd group regions will continue to be implemented until the end of 2019.
Sample Incentive Calculation
Employee’s earning subject to SSI premium : ₺3,000
SSI Base : ₺3.000
SSI Employer contribution (without incentive) : ₺3.000 x %20.5 = 615
SSI 5% Treasury incentive deduction : ₺3.000 x %5 = ₺150
SSI Regional incentive deduction : ₺2.558,40 x %6 = ₺153,50
SSI Employer contribution (with incentive) : ₺615 – (₺150 +₺153.50) = ₺311.50
In order to benefit from the incentive, the workplace should be established in the regions below:
|
(I) Group |
(II) Group |
(III) Group |
|
Afyon |
Adıyaman |
Ağrı |
|
Amasya |
Aksaray |
Ardahan |
|
Artvin |
Bayburt |
Batman |
|
Bartın |
Çankırı |
Bingöl |
|
Çorum |
Erzurum |
Bitlis |
|
Düzce |
Gümüşhane |
Diyarbakır |
|
Elazığ |
Giresun |
Hakkari |
|
Erzincan |
Kahramanmaraş |
Iğdır |
|
Hatay |
Kilis |
Kars |
|
Karaman |
Niğde |
Mardin |
|
Kastamonu |
Ordu |
Muş |
|
Kırıkkale |
Osmaniye |
Siirt |
|
Kırşehir |
Sinop |
Şanlıurfa |
|
Kütahya |
Tokat |
Şırnak |
|
Malatya |
Tunceli |
Van |
|
Nevşehir |
Yozgat |
Bozcaada İlçesi |
|
Rize |
|
Gökçeada İlçesi |
|
Sivas |
|
|
|
Trabzon |
|
|
|
Uşak |
|
|
