PAYROLL PARAMETERS 2025
TAX, SOCIAL SECURITY, AND EMPLOYER OBLIGATIONS
DISCOVER MORE
SOCIAL SECURITY SYSTEM IN TÜRKİYE
CONTRIBUTIONS, BENEFITS, AND COMPLIANCE
READ ARTICLE
SEVERANCE PAY AT GLANCE
ELIGIBILITY, CALCULATION, AND REGULATIONS IN TÜRKİYE
LEARN MORE
Presidential Circular No. 2025/3, published on March 6, 2025, aims to prevent psychological harassment in workplaces with a comprehensive, preventive approach. It emphasizes proactive measures, clear reporting channels, and continuous employee support.
The employer’s social security contribution discount has been reduced from five to four points, with an exception for the manufacturing sector, where the five-point discount remains in effect until December 31, 2026.
The article examines part-time employment contracts under Turkish labor law, outlining statutory rights including severance pay, notice periods, annual leave, and social security contributions, and explains judicial interpretations that influence these rights.
Discover the latest 2025 payroll parameters in Turkey, featuring a detailed breakdown of the gross minimum wage's 30% rise to TRY 26,005.50. Our comprehensive guide ensures your payroll management is up-to-date with the newest regulations, including social security contributions and tax rates.
With the amendments published in the Official Gazette on October 15, numbered 32693, significant changes have been introduced to the Regulation on the Implementation of the International Labor Force Law concerning work permit exemptions in Türkiye. Under Article 48 of the regulation, the work permit exemption previously granted to foreign
The work permit evaluation criteria, applied under the Additional Article of the Regulation on the Implementation of the International Workforce Law, have been updated in accordance with Article 22 of the same regulation. These new evaluation criteria took effect on October 1, 2024, [1]and include several significant changes to the
Human development is a key factor that goes beyond economic growth, focusing on improving individuals’ well-being, quality of life, and access to opportunities. In recent decades, Türkiye has placed significant emphasis on enhancing not just its economic output but also the living standards and social welfare of its population. This
Under Article 17 of the Turkish Labor Law, employers are mandated to provide statutory notice prior to terminating an indefinite employment contract. The law specifies minimum notice periods based on the length of the employee's service, ensuring that employees are afforded time to seek new employment while still receiving their
The Presidential Decision regarding the approval of the Medium-Term Program (MTP) that includes the 3-year objectives and policies of the Turkish economy was published in the repeated issue of the Official Gazette dated September 6, 2023, with number 32301.
The social security system in Türkiye underwent a significant transformation process in 2007. As a result of this process, different social security funds were consolidated under a single institution, the Social Security Institution (SGK), to be centrally supervised and operated for enhanced efficiency and speed. Three separate social security institutions,
Employment incentives in Turkey serve as vital government supports provided to employers under specific conditions. These incentives are aimed at encouraging employers to hire more employees, expand their workforce, and promote the employment of workers from targeted groups. By alleviating financial burdens and facilitating business operations, these incentives contribute to
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
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
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
With new law, major amendments like inclusion of the regulation of Internet News Sites within the scope of Turkish Press Law, details, and updates with regards to types, eligibility, issuance, and cancellations of Press Cards made to the Turkish Press Law. New rules regulating operations and obligations of foreign Social
Municipalities may carry out joint service projects with the public professional organizations, associations for public interest, foundations exempted from taxation by the Council of Ministers and professional organizations under the Law No. 5362 on Professional Organizations of Tradesmen and Craftsmen dated June 07, 2005.
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.
Istanbul Financial Center is designed to make Istanbul one of the leading international financial centers by attracting the international financial institutions to Türkiye by promising with its multilayered and functional structure spread over 3.4 million square meters, a transparent, productive, and predictable management order through a centralized performance of management,
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.
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
Regulation on implementation of the International Labor Force Law No. 6735 entered into force upon being published in the Official Gazette dated February 02, 2022 and numbered 31738. The Regulation for Implementation of the Law on the Work Permit for Foreigners published in the Official Gazette dated August 29, 2003
On Jan 6, 2022, through presidential decree no. 5072, “Regulation on Amendments to the Regulation on Implementation of the Law on Turkish Citizenship” put into effect as per article 46 of Turkish Citizenship Law no 5901.
Foreign CSOs are subject to legislation applicable to local CSOs. A Foreign Civil Society Organizations as per Turkish law defined as associations with their headquarters abroad and non-profit organizations other than associations and foundations.
On 21 October 2021, Regulation for the amendment of the Regulation on Associations published in the Official Gazette numbered 31635. Important amendments, especially within the framework of Foreign Aid and Auditing of Associations have been introduced to the Regulation on Associations.
Law no. 5901 on Turkish Citizenship, in effect since June 12, 2009, is the main legislation regulates principles and procedures regarding acquisition and loss of Turkish citizenship. Subsequently, on April 6, 2010 Regulation on Implementation of the Turkish Citizenship Law published.
Closeable iFrame Close The severance pay is referred to as the payment made upon the termination of the employment contract based on the seniority of the employee within the framework of the reasons specified in the Turkish Labor Law. There are quite different discussions with respect to the qualifications of
Resilience, as an ambiguous, complex term, within its contested definitions, there is no straight definition of resilience exists in the literature. Many operational definitions indeed echo similar thought as resilience varies based on the definition of adversity and the outcome. Resilience operates at individual, group and organizational levels and mainly
Remote work regulation has been published on March 10, 2021 in the official gazette.[1] Regulation is prepared pursuant to Article 14 of the Turkish Labor Law No. 4857[2] and sheds light on procedures and principles for remote work by covering variety of rules regarding employment relations including working hours, data
Determination of the Applicable Law Regarding the Social Security of the Foreign National Employees* (Excerpt from forthcoming book chapter. All rights reserved.) In principle, the principles regarding the Social Security legislation to which the foreign national employees will be subject are determined according to lex loci laboris principle.[1] In general,
İş değerlendirmesi kısaca bir organizasyonda bulunan işlerin göreceli değerini belirleyen sistematik karşılaştırma süreçlerini ifade eder. Bir başka ifade ile organizasyon içerisinde işler arasında görecelik oluşturma aracıdır.
On December 26, 2020, Bill on Prevention of the Financing of the Proliferation of Weapons of Mass Destruction (WMD), deliberated and enacted during the 40th plenary session of Grand National Assembly. New law aiming to regulate the procedures and principles for the implementation of the resolutions of UNSC regarding the
The trade union movement in Turkey banned with the Ottoman Strike Law (“Strike Law”) introduced by taking the foreign capital into consideration against 1908 strikes during the Second Constitutional Period has a new dimension with the Law on Trade Unions and Collective Bargaining Agreements. During the alignment process of the
ORGANIZATION AND DUTIES OF THE PREPARATION TEAM The implementation of the below mentioned issues in our workplaces is of great importance for an effective fight against the New Coronavirus (COVID-19) outbreak in the workplaces. These measures are taken by the Committee in the workplaces with an Occupational Health and Safety
Regarding 30 province with the status of metropolitan (Adana, Ankara, Antalya, Aydın, Balıkesir, Bursa, Denizli, Diyarbakır, Erzurum, Eskişehir, Gaziantep, Hatay, Istanbul, Izmir, Kahramanmaraş, Kayseri, Kocaeli, Konya, Malatya, Manisa, Mardin, Mersin, Muğla, Ordu, Sakarya, Samsun, Şanlıurfa, Tekirdağ, Tranzon and Van) and Zonguldak province, all entrances/exits by land, air and sea (public
Additional circular to the governorates regarding under which situations exemptions shall be brought for travel restrictions in 30 provinces with the status of metropolitan and Zonguldak for which entrance/exit restriction for vehicles has been imposed. Accordingly, travel permit shall be given by the Travel Permit Committees, formed within the body
On October 6, 2018 Communiqué no 2018-32/51 published in the official gazette and further clarified scope of article 4(g) by amending communiqué no 2008-32/34 regarding decree no. 32 on the protection of the value of Turkish currency.
Law no 7036 on “Labor Courts” (LLC) aiming to regulate the establishment of Labor Courts, their duties, authorities and trial procedures, was published in Official Gazette and entered into force on October 25, 2017.
This post was published in Hurriyet Daily News on March 27, 2017 In line with Articles 11 and 25 of Law No. 6735 on International Labor Force, rules and procedures on the newly established Turquoise Card System was announced in the new Turquoise Card Regulation on March 14, 2017 in the Official
Law no 6740 on “Amending the Law on Individual Pension Saving and Investment System”[1] entered into force on 01/01/2017. Law no 6470 added “additional article 2” to the existing Law no 4632 on the” Law on Individual Pension Savings and Investment System”[2], which introduced compulsory automatic enrollment of employees in
LEGAL BASE : Law No 5253 on Associations and Turkish Civil Code Nr.4721. GOVERNING DOCUMENTS : ANNEX – 9 : Statute ANNEX – 6 : Application Form for Foreign Legal Entities Necessary for Carrying Out Activities in Turkey ANNEX – 8 : Annual Activity Report
Yabancı Çalışanların Sigortalılıklarında Uygulanacak Mevzuatın Belirlenmesi* Kural olarak yabancı işçilerin tabi olacakları Sosyal Güvenlik mevzuatının belirlenmesine yönelik kurallar lex Loci laboris prensibine göre belirlenir.[1] Genel olarak bir başka ülkede hizmet akdi ile çalışan yabancı uyruklular, çalıştıkları ülkenin mevzuatına tabidirler. Bu prensibe göre uygulanacak mevzuat, işçinin işini mutad olarak yaptığı işyeri
On Aug. 13, 2016, Law No. 6735 on the International Labor Force was published in the Official Gazette numbered 29800 by outlawing the existing Law No. 4817 on Work Permits of Foreigners. Following points are the main features highlighted in the new law on the International Labor Force. 1. Scope of
On Aug. 13, 2016, Law No. 6735 on the International Labor Force was published in the Official Gazette. The law makes important changes to the work permit system in Turkey and outlaws the existing Law No. 4817 on Work Permits of Foreigners.
In Turkish law, the concepts of Working Hours and Overtime Work are primarily defined and explained in the respective articles of the following legislation: Turkish Labor Law (Law no. 4857)[1] The Working Time Regulation, associated with the Labor Law (Working Time Regulation)[2] The Regulation on Overtime and Extra Hours, as
The obligations outlined in the Law on Occupational Health and Safety issued on June 30, 2012 and numbered 6331 have come into effect as of January 1, 2013 for all companies with more than 50 employees.
Yabancı Çalışanların Sigortalılıklarında Uygulanacak Mevzuatın Belirlenmesi* Kural olarak yabancı işçilerin tabi olacakları Sosyal Güvenlik mevzuatının belirlenmesine yönelik kurallar lex Loci laboris prensibine göre belirlenir.[1] Genel olarak bir başka ülkede hizmet akdi ile çalışan yabancı uyruklular, çalıştıkları ülkenin mevzuatına tabidirler. Bu prensibe göre uygulanacak mevzuat, işçinin işini mutad olarak yaptığı işyeri
ÇEŞİTLİ SOSYAL GÜVENLİK MEVZUATLARI AÇISINDAN YABANCI ÇALIŞANLARIN GEÇİCİ GÖREVLENDİRİLME SÜRELERİ S.Sözer Çizmeci – Alomaliye.com, 05.12.2013 Genel anlamda yabancı uyruklu iş görenlere uygulanacak olan mevzuat, yabancı uyrukluların bir başka ülkede hizmet akdi ile çalışmaları durumunda çalıştıkları ülkenin mevzuatına tabi olmaları yönünde belirlenmektedir. Bu ilke yabancı uyruklulara uygulanacak sosyal güvenlik mevzuatının belirlenmesi
Under Turkish Labor Law (Law no. 4857) there is a variety of leaves provided to the employees. Availability of the leaves and their length is determined in the different articles of the Turkish Labor Law as follows. Annual Leave In Turkey, all employees are entitled to have a paid annual
In the last session of Turkish National Assembly, on 04 April 2013, new Law on Foreigners and International Protection has been passed. Law on the Foreigners and International Protection will make substantial changes in the Turkish asylum system, as well as will outlaw existing Law no: 5683 on Law Related
Geçen hafta Meclis’te görüşmelerine başlanan Yabancılar ve Uluslararası Koruma Kanunu, Türkiye’de yaşayan yabancılara verdiği ‘süresiz ikamet izni’ tanıyacak. Yabancı öğrenciler için de çalışma izninin önü açılıyor. 27 Mart 2013 Çarşamba 12:06 Yabancı çalışan geçici değil, temelli gelecek Gamze ŞENER İSTANBUL – Türkiye’deki yabancıların ikamet haklarını içeren ve henüz tasarı aşamasında
II. Meşrutiyet döneminde 1908 grevlerine karşı, yabancı sermaye göz önünde bulundurularak çıkartılan Ta’til-i Eşgal (Grev Kanunu) kanunuyla yasaklanan Türk sendikal hareketi, günümüzde yeni Sendikalar ve Toplu İş Sözleşmesi Kanun tasarısı ile yeni bir boyuta taşınma aşamasındadır. AB müktesebatına ve onaylanan Uluslararası Çalışma Örgütü sözleşmelerine Türk sendikal ilişikleri mevzuatının uyumu sürecinde[1],
Social security system of Turkey is governed by Social Insurance and Universal Health Insurance Law (Law no. 5510, Enactment 16.06.2006), bilateral and multinational social security agreements to which Turkey is party. Under Turkish legislation, in regard to social security coverage of the foreign employees, so called “The Law of the
Sosyal Güvenlik Hukuku Kapsamında Yabancı İşçilerin Sigortalılıklarında Uygulanacak Mevzuatın Belirlenmesi Kural olarak yabancı işçilerin tabi olacakları Sosyal Güvenlik mevzuatının belirlenmesine yönelik kurallar lex Loci laboris prensibine göre belirlenir.[1] Bu prensibe göre uygulanacak mevzuat, işçinin işini mutad olarak yaptığı işyeri hukuku olarak belirlenmiştir. Normal koşullar altında uluslararası sözleşmelerin ortak noktaları akit
Kıdem Tazminatlarının oluşturulacak bir fona devri şeklindeki reformlaşma, özellikle iş gücü piyasasının düzenlenmesinde bu yönde yapılan uluslararası uygulamalara paraleldir. Nitekim son günlerde Kıdem Tazminatı reformunun Avusturya modeline uygun olarak yasallaşabileceği fikri ivme kazanmıştır. Bunun en önemli nedeni ise, Avusturya sisteminin reformdan önceki yapısı itibariye ülkemizde uygulanan sisteme benzerliği ve reformdan
