Termination of an employment relationship refers to the unilateral dissolution of the contract by either the employee or the employer. In Türkiye, the fundamental rules governing how and under which conditions employment contracts may be terminated are set out in the Labour Law No. 4857 (“Labour Law”). Under the Labour Law, an employment contract may…
Private insurance policies have become an essential part of employee financial planning in Turkey, offering protection against numerous personal risks such as illness, disability, unemployment, and accidents. Employees frequently choose to purchase private health or life insurance policies not only for themselves but also for their spouses and children. From a tax perspective, these premiums…
What are Turkey’s 2026 KVKK Administrative Fines ? Turkey’s personal data protection landscape will see significant financial adjustments in 2026 as a result of the newly announced revaluation rate. In accordance with duplicated Article 298 of the Tax Procedure Law, the Ministry of Treasury and Finance has officially released the revaluation percentage in the Official…
Türkiye’s long-term social security and retirement architecture is preparing for one of its most significant transformations in recent years. The 2026 Presidential Annual Program—officially announced in the Official Gazette No. 33062 (first duplicate issue) on October 30, 2025—sets the stage for a broad reconfiguration of pension mechanisms, especially through the anticipated Complementary Pension System (TES).…
A significant improvement has recently been introduced to Türkiye’s digital public services ecosystem. The e-Government Gateway (e-Devlet Kapısı), which already serves as the country’s central access point for hundreds of online administrative services, has rolled out a new feature that simplifies the way citizens and residents receive official electronic notifications. This newly added tool, called…
A new legislative package titled “Draft Law on Amendments to Tax Legislation, Various Other Laws, and Decree Law No. 631” was formally submitted to the Turkish Grand National Assembly on 17 October 2025. Widely known as the “Omnibus Draft Bill,” this proposal introduces a wide range of revisions to the social security framework, affecting both…
“The Turkish algorithm” — perfectly illustrates how the country merges tradition and modernity to reinvent the world of work. Combining Eastern relationships, European efficiency, and digital innovation, Turkey is becoming a living HR laboratory, where recruiters rely not only on data, but also on trust, emotion, and cultural understanding. Recruitment in Turkey is entering a…
What exactly is Payroll, and why could this model reshape the future of work in Turkey? The world of work is changing faster than ever. The boundaries between employment and entrepreneurship are gradually disappearing, giving rise to new hybrid models. In this context, Payroll (Employer of Record or umbrella employment) is emerging as a flexible,…
The world of work is undergoing a radical transformation. Remote work, borderless talent, and flexible employment structures are no longer exceptions — they are becoming the norm. In this evolving landscape, Turkey has emerged as a strategic hub for innovative employment models. Two solutions in particular — the Employer of Record (EOR) and the Umbrella…
In a world where work is increasingly borderless, businesses and professionals need innovative solutions to operate efficiently across jurisdictions. Turkey, with its strategic location, dynamic workforce, and growing outsourcing sector, has emerged as a hub for global employment solutions. Two models stand out for their flexibility and practicality: the Umbrella Company and the Employer of…
