DEFINITION OF WAGE AND ITS TAXATION UNDER THE TURKISH LAW
As outlined in Article 61 of Income Tax Law No. 193, wage encompasses both monetary and non-monetary benefits provided to registered employees in exchange for their services, regardless of the payment labels used, such as indemnity, allowance, cash compensation, allocation, increment, advance, remuneration, attendance fee, premium, bonus, expense reimbursement, or revenue-based percentages.
REDEFINING CAREER MANAGEMENT IN THE MODERN WORKFORCE: IMPLICATIONS FOR HR
Career management in organizations involves the design and implementation of a process that enables the planning and management of careers in a way that meets the needs of both the organizations and individuals' preferences and capacities. In other words, career management is also expressed as the support provided by the organization to help individuals achieve their career plans. The concept of career began to be considered as a whole only in the 1970s, and despite systematic research in this field starting after that period, there are still shortcomings in establishing a comprehensive framework for career theory.
ENHANCING CAREER COUNSELING: QUANTITATIVE ASSESSMENT TOOLS FOR HR PROFESSIONALS
Career counseling plays a crucial role in supporting individuals in their career development by providing guidance and assistance in various aspects of career planning and decision-making. Within the field of career counseling, the utilization of quantitative assessment tools has gained significant importance. These tools enable HR professionals to objectively assess and evaluate individuals' skills, interests, personality traits, and values, providing valuable insights for effective career counseling interventions.
SEVERANCE PAY OBLIGATIONS BASED ON SGK CODES FOR TERMINATION OF EMPLOYMENT
The table of Social Security Termination Codes below demonstrates the employees’ rights in terms of severance pay, notice pay and unemployment insurance as a result of the reason for termination of employment.
COMMUNIQUÉ NO. 2022-32/66 ON THE AMENDMENT OF THE COMMUNIQUÉ NO 2008-32/34 ON THE DECREE NO. 32 ON THE PROTECTION OF THE VALUE OF THE TURKISH CURRENCY GalleryCOMMUNIQUÉ NO. 2022-32/66 ON THE AMENDMENT OF THE COMMUNIQUÉ NO 2008-32/34 ON THE DECREE NO. 32 ON THE PROTECTION OF THE VALUE OF THE TURKISH CURRENCY
COMMUNIQUÉ NO. 2022-32/66 ON THE AMENDMENT OF THE COMMUNIQUÉ NO 2008-32/34 ON THE DECREE NO. 32 ON THE PROTECTION OF THE VALUE OF THE TURKISH CURRENCY
On April 21, 2022, a press briefing on the Communiqué No. 2022-32/66 has been released on the web page of Ministry of Treasury and Finance to provide further details on the implementation of Communiqué No. 2022-32/66.
CLASSIFICATION OF THE COMPANIES UNDER THE TURKISH COMMERCIAL CODE
In Turkey, the companies can be incorporated in accordance with various laws. The companies incorporated according to the Turkish Commercial Code are classified as sole proprietorships and equity companies. On the other hand, the cooperative companies can be specified according to the Cooperatives Law and the ordinary partnerships can be specified according to the Code of Obligations.