A new legislative amendment has been introduced to further strengthen the documentation and transparency of wage payments, protect employee rights, combat informal employment, and ensure that all entitlements are traceably delivered to workers. This revision—published in the Official Gazette on June 4, 2025 (No. 32920)—lowers the minimum employee threshold for the mandatory payment of wages [...]
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.
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 salary.
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, namely SSK (Social Insurance Institution), [...]
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 the overall growth and development [...]
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.
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.
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.
