Employers in Turkey must now comply with updated regulations requiring Occupational Health and Safety (OHS) specialists and workplace physicians in small, low-risk workplaces. This change follows the enforcement of the Occupational Health and Safety Law No. 6331, which mandates health and safety measures to protect employees. Employer Responsibilities Under the Law According to the law,…
One key approach in Turkey is providing benefits in-kind, a form of non-monetary compensation that meets employees’ essential needs while offering advantages for both employers and employees. Governed by Turkish Labor Law and Social Security Laws, these benefits play a critical role in workforce management. However, their implementation, payroll processing, and taxation require careful compliance…
Does VAT apply to service provisions in Turkey? Yes, in Turkey, VAT (Value Added Tax) generally applies to service provisions, just as it does to the delivery of goods. The Turkish VAT system is governed by VAT Law No. 3065, and VAT rates vary depending on the type of goods and services. Here are some…
What Is Holiday Overtime Pay and How Is It Calculated? (2025) In Turkey in 2025, Holiday overtime pay refers to compensation for work performed on public holidays, which are typically non-working days. Even if employees do not work on public holidays, their monthly salary already includes payment for these days. However, if an employee works…
A payslip in Turkey in 2025 is a document that serves as proof that employees receive payment for their work. Also known as a pay slip, it is a legally defined, non-negotiable document. Understanding the data and parameters on the payslip in Turkey in 2025 is essential to comprehend its details. This article provides an…
Overview of the Tax Calendar in Turkey for 2025 How is the Tax Calendar in Turkey for 2025 ? Taxes are mandatory obligations for businesses of all sizes and sectors in Turkey. These fiscal responsibilities, including their rates and regulations, are determined by law and may change yearly. For 2025, as with any year, businesses…
What Is the Minimum Wage in Turkey for 2025? The Turkish government has set the minimum wage for 2025, which takes effect on January 1, 2025. The gross monthly minimum wage is 26,005.50 TRY, and the net monthly wage amounts to 22,104.67 TRY. This increase is aimed at helping workers cope with inflation and maintaining…
According to Communiqué No. 311 issued by the Turkish Revenue Administration, there are updated guidelines on the annual tax declaration requirements for employees in 2024 in Turkey. Salary Income Taxation and Declaration from Single or Multiple Employers Taxation through withholding: Employees with multiple employers can choose which income source to designate as primary. Only salary…
The Ministry of Industry and Technology has introduced an income tax exemption for stock option benefits provided to employees of designated techno-enterprise companies. According to the regulation, stock options granted at no cost or at a discount to employees are exempt from income tax, provided their market value on the grant date does not exceed…
The 10th Chamber of the Council of State has annulled key provisions governing the meal exemption limits applied to cash payments and benefits provided through meal vouchers, meal cards, and other similar tools by employers to insured employees. The annulment affects regulations concerning how these meal allowances are treated in calculating earnings subject to premiums…