Turkish Labor Law
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Social security premium and tax support for private sector employers, who employ persons amongst the registered unemployed of İŞKUR as an addition to the number personnel in the workplace, is arranged in the appended provisional articles (19 and 21) of the Law No 4447.
- SOCIAL SECURITY PREMIUM SUPPORT
- Valid between 1 January 2018 and 31 December 2020.
- Person to be employed should not be notified to SSI as insured more than 10 days in the workplace’s SSI premium and service documents within three months period preceding the month the work started at.
- Person should be employed as an addition to the average number of insured personnel declared in the previous year.
- Support amount:
ü In manufacturing and information sector: daily gross minimum wage*premium paid days of employee
ü In other sectors total premium contribution of both employer and employee, calculated by taking the monthly gross minimum wage as a base.
ü Support amount will be set-off from employer’s premium debts to SSI.
- Support period, not exceeding December 20202, are as follows;
ü For women over 18 years of age, men over 18, younger than 25 years of age and for disabled persons registered in İŞKUR: 18 months as of start of work
ü For others: 12 months as of start of work.
- INCOME TAX SUPPORT
Also, for the above described employees, the withholding tax applied on minimum wage is set-off from the withholding tax return after the minimum living allowance is applied. Valid between 1 January 2018 and 31 December 2020.
- Employed persons should not be notified to SSI as insured more than 10 days within three months period preceding the month he started working.
- Person should be employed as an addition to the average number of insured personnel declared in the previous year.
- Support amount: employees’ withholding tax corresponding to the premium covered days calculated on the basis of 2017 monthly minimum wage will be set-off from the withholding tax return after the minimum living allowance is applied. Besides, stamp tax deducted from minimum wage are not declared and not paid.
- Beneficiary employers of this supports will not benefit from the other premium incentives of similar nature for the same employees within the same period.
- Workplaces registered between 1 January 2018 and 31 December 2020 may start benefiting from this support after 3 months as of registering.
