In accordance with the Article 30 of the Turkish Labor Code No. 4857, it is mandatory to employ three percent of disabled workers in private sector workplaces employing 50 or more workers. It is mandatory for disabled workers to be employed in this way to work in jobs suitable for their professional, physical and mental conditions. With this regulation of positive discrimination, employment of disabled people is aimed to be encouraged.
If this obligation is not fulfilled, the Ministry of Labor and Social Security imposes an administrative fine of 20,901 Turkish Liras on the employer for each disabled person not employed and per month for the calendar year of 2024.
Follow-up of Disabled Personnel Employment Obligations and Processes
The processes regarding the obligation to employ disabled people should be followed as follows:
- The number of disabled workers to be employed by the employer is calculated according to the total number of workers in the workplaces, if there is more than one workplace within the borders of the same province of the country.
- In determining the number of workers, all workers working under fixed or indefinite term employment contracts are taken into account.
- Part-time employees are included into the calculation by translating their services to full-time employees.
- When determining the number of workers, those working in underground and underwater works are not taken into account. Likewise, workers of private security companies established in accordance with the Law on Private Security Services No. 5188 and workers working as security personnel in security units established by companies for their own needs are not taken into account in determining the number of disabled workers. Additionally, disabled workers employed are not taken into account in the calculation of the total number of workers.
- A worker who is not registered with the Turkish Employment Agency (İŞKUR) is not considered as disabled. For this reason, it is important for the disabled worker to be registered with İŞKUR before the employment notification is made.
- It is possible to benefit from the insurance premium incentive applied in accordance with the relevant articles of Law No. 4857, in cases where a disabled person is employed, whether within the scope of disability employment obligation or when it is not compulsory.
- Disabled employees who want to benefit from the disabled tax discount must apply with a petition to the Revenue Directorate of the Revenue Office in provinces, to the Tax Office Directorate in districts with an independent Tax Office, and to the Directorate of Revenue in other districts, together with a copy of their identity card and a document showing that they are a service professional from the workplace where they work.
