18.09.2017

Previously, occupational health and safety law had been put off until 1 July 2016 and then the law, which was projected to be enacted 1 July 2017, has been postponed again.

Enforcement of the most critical articles has been put off until 7 July 2020.

According to occupational law enacted in 2012;
– Employers who employ less than 10 employees in less dangerous occupations (accountant, estate agent, solicitor, grocery, greengrocer etc.),
had been supposed to specialize in occupational health and safety until 7 July 2017 by having training in universities.
Thus, enterprises will make their offices into a safe place for employees.

– Furthermore, employers who employ more than 10 less than 50 in less dangerous occupations had been supposed to come to an agreement with an occupational safety specialist and an occupational physician in order to provide safety and health conditions in their workplaces.
This law was supposed to be enacted in July 2017; however, it was put off 3 years which means it was put off 7 July 2020.

On the other hand, according to appendant article, employers who employ less than 50 employees should provide occupational health and safety on their own by having training and they will not be able to provide outsourced services.

If they wish, employers may impose that duty to their current employees so they can lower the cost.

If General Assembly of TGNA accepts Occupational Health and Safety Law with new regulations,
-Artisans and careerists who employ 10 and less than 10 employees,
-Small scale employers who employ less than 50 employees do not need to have any training until 2020 about occupational security which is a vital subject for their employees.

Source: İzmir Tax Office Directorate
Advance Ruling Dated 9 June 2015 and numbered 84098128-125[14-2014/12]-274

16.09.2017

1- CAN YOU CUT BACK ON SENIORITY INDEMNITY?
Stamp tax can be cut back on seniority indemnity, there is no any other cut on it.

2- DOES 30-DAY FEE PAID FOR EACH YEAR INCREASE IN SENIORITY INDEMNITY?
30-day fee paid for each year may increase in seniority indemnity. In article 14 of the Labor Law numbered 1475, it is clearly stated that 30 day period of time related to seniority indemnity can go in worker’s favor with labor agreements and collective labor agreements.

Source: Labor Law

15.09.2017

1- WHAT IS THE TERM OF LITIGATION FOR TERMINATION NOTICE?
An employee whose labor contract is terminated can bring a suit to the labor court within 1 month with effect from notification date of termination notice by claiming that there is no reason in termination notice or the reason stated in termination notice is not a valid reason.

2- WITHIN HOW MANY DAYS SHOULD THE COURT CONCLUDE REEMPLOYMENT LAWSUIT?
Reemployment lawsuits are concluded within 2 months according to accelerated procedure of trial. In the event of respondent of this decision, Supreme Court should conclude it within 1 month for certain.

3- IF EMPLOYER DOES NOT EMPLOY THE EMPLOYEE AGAIN, DESPITE OF THE COURT DECISION FOR REEMPLOYMENT, WHAT SHOULD BE DONE?
If employer does not employ the employee again within 1 month despite of the court decision for reemployment, he/she is supposed to pay compensation valuing at minimum 4-month salary and maximum 8-month salary. This aforesaid amount is the net salary; it should not be considered as vested salary. If the court concludes the invalidity of the termination, it will also determine the amount of compensation in the event of not employing the employee.

Source: Labor Law

14.09.2017

1- WHAT IS WORKPLACE PENSION SYSTEM (ADDITIONAL PENSION) IN THE NETHERLANDS?
There is a workplace pension system in the Netherlands in addition to general old age pension system and this system is a completely private system. There is either a pension fund in the workplace or business pension funds. If private pension fund is deducted from the salary during the term of employment, that employee who works for this fund will have a right to have pension. If a person works for different workplaces, each workplace may have different pension fund or the rights in these funds may be collected in a single fund.

2- WHEN SHOULD ONE MAKE AN APPLICATION FOR OLD AGE PENSION?
When one is 65 years old, he/she can claim for old age pension by applying to private pension funds.

3- HOW SHOULD LUMP SUM PAYMENT BE MADE FOR A PERSON WHO WOULD LIKE TO BE RETIRED?
If salary’s annual gross amount is less than 420 Euro, a lump sum payment should be made to a person who would like to be retired and he/she will be discharged from this fund.

***Gross amount should be paid to you without deduction, whether you are paid monthly or you get a lump sum payment. If there is a deduction in the payment, you should make a contact with Turkish Consulates or Turkish Attachés’.

Source: Ministry of Labor and Social Security

13.09.2017

1- WHICH SITUATIONS ARE REGARDED AS OVERWORKING IN JOURNALISM?
Overworking during day or night shifts, working during national holidays, holidays and weekends are regarded as overworking according to Turkish Press Law.

2- IS THERE NEEDED A WRITTEN AGREEMENT WITH JOURNALIST?
It is obligatory to make a written agreement between the employer and the journalist.

3- SHOULD ONE CALCULATE ALL OF THE EMPLOYMENT PERIODS FOR SENIORITY INDEMNITY EVEN IF HE/SHE WORKS IN DIFFERENT GAZETTES?
Seniority indemnity should be calculated since the date when the journalist enters this profession. 

4- IF A JOURNALIST LEAVES HIS/HER JOB WITHOUT USING HIS/HER ANNUAL LEAVES, SHOULD THERE BE MADE A VACATION PAYMENT?
If a journalist has not used his/her annual leaves during his/her employment period, in the event of dismissal of journalist, vacation payment should be given to him/her.

Source: Press Law

12.09.2017

CAN AN EMPLOYEE WHO DOES NOT GET A RISE IN HIS/HER SALARY QUIT HIS/HER JON BY GETTING SENIORITY INDEMNITY?
Any kind of rule related to when and how the salaries will be raised is not clearly determined. In legislative regulations about salaries, it is solely indicated that employees cannot be employed with subminimum rate.

Apart from that, provisions on salaries can be specified in labor agreements. If there are no binding provisions in labor agreements, the initiative related to this provision belongs to the employer.

Even though there is no provision about a rise in salary, an employee who quits his/her job because of salary dispute is regarded that he/she resigns, so that he/she will not have a right to indemnity.

Source: Labor Law

11.09.2017

1- WHEN DID INTERNATIONAL CONVENTION ON THE PROTECTION OF THE RIGHTS OF ALL MIGRANT WORKERS AND MEMBERS OF THEIR FAMILIES COME INTO FORCE?
The Convention came into force in 2003 and was signed by Turkey in 2007.

2- WHAT IS THE PURPOSE AND THE SCOPE OF THE CONVENTION?
In this convention;
2.1- All regular or irregular migrant workers and their families have the right of protection.
2.2- The right of protection granted to all migrants covers every stage of immigration process.
2.3- With this convention, management of the immigration is dealt with fairly and humanely.
2.4- Differently from other international conventions, in the enactment of related provisions on social security in international convention on the protection of the rights of all migrant workers and members of their families, reciprocity principle is not required. Thus, international convention on the protection of the rights of all migrant workers and members of their families is applied to migrants from countries who haven’t signed this convention.
2.5- It is clearly stated in the convention that migrants should be treated equally with that country’s citizens in the fields of security, health and other working conditions and the right of emergency medical care.

***Contracting parties assume that they take the necessary measures to enforce provisions of this convention and provide to pay compensation to migrant workers whose rights are violated.

Source: Ministry of Labor and Social Security

09.09.2017

About overseas constructions;
1- In regard to connections between central office in Turkey and overseas branch; goods and service movements considered as expense and cost in that office and carried out by issuing an invoice from Turkey to abroad as well as money transactions done between central office in Turkey and overseas branch should be kept separately and they should be evaluated accordingly.

2- Goods exported by means of issuing an invoice by central office to overseas branch and, credits and debits arisen from foreign exchange gained through services carried out by issuing invoices to abroad will be subject to evaluation like credits and debits arisen from export goods and services. Evaluation difference should be taken into account in determination of tax base.

3- It can be obviously seen that credits and debits arisen from money movements between central office in Turkey and overseas branch are not regarded as actual credits and debits. As a result of that, balance of a current account based on money movements does not need to be evaluated.

Source: Corporate Tax Law

08.09.2017

1- WHAT ARE THE CONDITIONS IN ORDER TO HAVE A RIGHT TO PENSION ACCORDING TO AUSTRIAN LEGISLATIONS?
According to Austrian legislations, if an insured person
1.1- pays social security premium 180 months,
1.2- fulfills the conditions for age limit, he/she will have a right to pension in Austria.

During the calculation of working hours, during when the person should be insured, the working hours in Turkey also should be taken into account.

2- WHAT IS THE MINIMUM AGE LIMIT IN ORDER TO HAVE A RIGHT TO PENSION IN AUSTRIA?
Minimum age limit in order to have a right to have pension in Austria is 60 for women, 65 for men.

Source: Social Security Institution – MOLSS

07.09.2017

1- WHAT IS THE CORPORATE TAX RATIO?
Corporate tax ratio is 20% over company’s income.

2- WHO PAYS ADDITIONAL TAX AND FOR WHAT IS IT PAID?
Corporate taxpayers pay advance tax (limited in limited taxpayers with commercial incomes and incomes from agriculture)
2.1- In order to set off corporate tax of current taxation period
2.2- According to provisions stated in Corporate Tax Law,
2.3- In the ratio of corporate tax of current period.

The provisions applied to legally obligated institutions are also valid for limited taxpayers.

3- WHAT IS THE CORPORATE TAX RATIO OF MERGED PRODUCING SMES?
Council of Ministers has an authority to apply 75% discount for Corporate Tax on;
3.1- The incomes gained exclusively from productive activities in financial period ending at the date of merging and
3.2- Income gained from productive activities including the merging company’s financial period (when the merger takes place) of the small-and medium-scaled enterprises, dealing with containing and virtual productive activities for merging industrial registry certificate within the scope of article 19 of the Corporate Tax Law. Furthermore, it has authority to differentiate this discount ratio separately or together in respect for sectors, business branches, productivity areas, regions and financial periods or for institutions producing medium and high technology products or manufacturer and exporter. Additionally, the Ministry of Finance has an authority to determine rules and procedures related to enforcement of this sub clause.

Source: Corporate Tax Law