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Among the tasks that the employer is obliged to do is to prepare a “Personal File” in accordance with the Article 75 of the Turkish Labour Code No. 4857. The employer prepares a personnel file for each employee he/she employs. The employer is obliged to keep in this file, in addition to the identity information...

The public institution that is held primarily responsible for the implementation of the Social Insurance and General Health Insurance Law No. 5510, which is the primary law of the Turkish Social Security Regime, is the Social Security Institution. “Minimum workmanship”, which is a special audit procedure implemented in accordance with Law No. 5510, is the...

The public institution that is held primarily responsible for the implementation of the Social Insurance and General Health Insurance Law No. 5510, which is the primary law of the Turkish Social Security Regime, is the Social Security Institution (SSI). The audit of the transactions related to the implementation of Law No. 5510 is carried out...

Tax incentive and social security premium incentive for young people who establish new businesses are being provided in Turkey inline with the Income Tax Code No. 193 and the Social Insurance and General Health Insurance Act No. 5510. The incentive is being provided in order to exclude from tax a portion of their earnings earned...

The Social Security Institution of Turkey covers the examination and treatment abroad of diseases that cannot be treated in Turkey with certain conditions. Within the scope of Social Insurance and General Healthcare Insurance Code No. 5510, the eligible general health insurance holders and their dependents, whose health benefits are covered by the Social Security Institution...

What is the Family and Youth Fund? Republic of Turkey has established a fund within the name of “Family and Youth Fund.” The Family and Youth Fund, which is affiliated with the Ministry of Treasury and Finance, will provide an interest-free loan of 150 thousand liras to newlyweds.   Who can apply for the Family...

According to the Turkish Tax Law, taxation of wage income is made in the form of deduction at source. In this regard, employers are obliged to deduct income tax, stamp duty and social security premiums from the gross wages of the people they employ and pay them to the relevant public institution (Revenue Administration of...

Turkish Labour Law No. 4857 regulates the working conditions in jobs that are operated by employing workers in shifts, one after the other, or in jobs that are carried out by workers in shifts, as they work continuously due to their qualifications. Accordingly, special procedures and principles regarding working hours, night work, week holidays and...

The Turkish Labour Code No. 4857 have regulated the working hours and conditions of the female employees to work in night shifts. If an employer want to make a female employee to work at night shifts he/she obliges to the rules defined Accordingly, female employees cannot work more than seven and a half hours in...

There are evaluation criteria that the applicant workplaces and foreigners must meet regarding the work permit requests of foreigners. These criteria are determined in the Article 13 of the Implementation Regulation of the Law on Work Permits of Foreigners issued in accordance with the Fourth Paragraph of the Provisional Article 1 of the International Labor...