Employees and employers are required to pay insurance premium to Turkish Employment Agency for:

1. Short term insurance branches
2. Long term insurance branches
3. Unemloyment insurance

Employees and employers are required to pay insurance premium to Social Security Institution for general health insurance.

Insurance branches and insurance premiums which the employees and employers are required to pay are as follows:

Source: YOİK
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

Regarding work accident and occupational disease, sickness and maternity insurance branches, treatment benefits are provided under Universal Health Insurance while cash benefits fall within the Short Term Insurances.
The provisions relating to short term insurance branches shall not apply to the insurance holders who are civil servants during the period when they remain in this status.

1. Work Accident and Occupational Disease Insurance

Work accident is the incident which occurs;

• when the insurance holder is at workplace,
• due to the work carried out by the employer or by the insurance holder if he/she is working on behalf of own name and account,
• for an insurance holder working under an employer, at times when he/she is not carrying out his/her main work due to the reason that he/she is posted to another place out of the workplace,
• at times allocated for breastfeeding as per labor legislation,
• during insurance holder’s shuttling between the workplace and home by a vehicle provided by the employer and which causes, at short notice or later, physical or mental handicap in the insurance holder.

It is obligatory that work accident shall be reported,

• by employers, for the insurance holders subject to service contract, to local law enforcement agencies immediately and to the Institution no later than 3 workdays after accident occurs,
• by the insurance holders who are self-employed, to the Institution directly or through certified mail with work accident and occupational disease notification within 3 workdays after their health status are good enough to report, provided that this recovery period does not exceed one month.

Occupational disease refers to the temporary or permanent disease, physical or mental handicapped status, caused by a reason reiterated due to the quality of the work carried out by the insurance holder or by working conditions.

a) Temporary Incapacity Allowance

Based on the rest report granted by medical doctor or health committees authorized by the Institution, temporary incapacity allowance shall be paid;

• each day to the insurance holders suffering from temporary incapacity due to work accident or occupational disease,
• each day, starting from the third day of the temporary incapacity, to the insurance holders working on service contract and those subject to sickness insurance, in case they suffer from temporary incapacity due to sickness and provided that minimum 90 days of short term insurance premium is notified within one year before the starting date of the temporary incapacity,
• during the period of inpatient treatment or the period of rest report granted due to such treatment, to the insurance holders working on his/her own name and account, in cases of work accident or occupational disease or maternity and provided that any kind of premiums or debts related with premiums including universal health insurance are paid.

Temporary incapacity allowance to be paid in cases of work accident, sickness and maternity shall be half of daily earning for inpatient treatments and two thirds of the same for outpatient treatments. Where an insurance holder suffers from more than one of the cases of work accident, occupational disease, sickness and maternity, temporary incapacity benefit shall be payable at the highest level.

b) Permanent Incapacity Income

The insurance holders whose earning power in the profession is determined to be reduced by 10% due to the disease or disabilities caused by work accident or occupational disease shall be entitled to receive permanent incapacity income.
Permanent incapacity income shall be calculated based on the loss rate of earning power in profession of the insurance holder. In case of permanent full incapacity, the insurance holder is put on an income amounting to 70% of the monthly earning. Income to be granted to the insurance holder in case of permanent partial incapacity shall be calculated as full incapacity income and of the amount corresponding to the degree of incapacity shall be payable. Where the insurance holder is in need of permanent care of another person, income replacement rate shall be calculated as 100%.

c) Survivors’ Income

The right holders of the insurance holder, who passed away due to work accident, occupational disease or similar reasons, shall be put on survivors’ income at a rate of 70% of the monthly earning.
It is obligatory that the entire premium or any kind of debts related premiums, including the universal health insurance, should be paid so that the right holders of insurance holder, working on their own name and account, receive income.
Where the insurance holders passed away due to work accident or occupational disease, funeral and marriage allowance shall also be paid to his/her right holders.

d) Marriage Allowance

Marriage allowance shall be payable in advance, for once, at the amount of two years of pension or income they receive, upon marriage and request of the daughters, whose income or pensions should be terminated due to marriage.
In case a right holder who receives marriage allowance becomes right holder for the second time within two years following the termination date of the pension, no income or pension shall be payable until the end of two – year period; however such individuals shall be deemed to be universal health insurance holders.

e) Funeral Allowance

Funeral allowance shall be payable to the right holders of the insurance holder who deceased when receiving incapacity income due to work accident or occupational disease or permanent incapacity income, invalidity, duty disability or old – age pension and when his/her minimum 360 days of invalidity, old – age and survivors insurance premiums are notified for himself/herself.

2. Sickness Insurance

Sickness refers to discomfort causing the incapacity of the insurance holders, who work on service contract and on their own name and account, due to the reasons other than work accident or occupational disease.

a) Temporary Incapacity Allowance

Based on the rest report, in case the insurance holders working on service contract and those subject to sickness insurance suffer from temporary incapacity due to sickness, temporary incapacity allowance shall be paid to them for each day, starting from the third day of the temporary incapacity, and provided that minimum 90 days of short term insurance premium is notified within one year before the starting date of the temporary incapacity.

3. Maternity Insurance

Sickness and invalidity statuses of

• a female insurance holder or uninsured spouse of a male insurance holder working on service contract and on their own name and account,
• a female who receives income or pension due to her own works or uninsured spouse of a male insurance holder who receives income or pension, caused by the pregnancy or maternity status, starting from the date of pregnancy up to the first eight weeks or, in case of multi delivery, up to the first ten weeks following delivery, shall be considered as maternity status.

a)  Temporary Incapacity Allowance in Maternity Status

In case the insured women working on service contract and those working on their own names and accounts (except partners of company) do not work actually and receive rest report during maternity period, temporary incapacity allowance shall be payable -provided that minimum 90 days of short term insurance premium is notified within one year before the birth-

• for eight – week periods before and after birth,
• for each day of not working calculated by, adding another two weeks to the said eight weeks before the birth in cases of multiple birth,
• for each day added to the rest period after birth in case she works until three weeks before birth upon her request and approval of medical doctor.

b) Breastfeeding Benefit

Breastfeeding benefit shall be payable for each newborn -provided that the newborn lives-

• to the women who are maternity insurance holders or to the male insurance holders of uninsured spouse giving birth,
• to the female insurance holders receiving income or pension due to their works on service contract and on their own names and accounts or to the uninsured spouse of the male insurance holders receiving income or pension due to their works.

In order to pay breastfeeding benefit to female insurance holder or to male insurance holder of uninsured spouse giving birth, it is obligatory

• for the insurance holders working on service contract to notify minimum 120 days short term insurance branches premium within one year before birth,
• for the insurance holders working on their own names and accounts to deposit minimum 120 days short term insurance branches premium and to pay any kind of premiums or debts related with premiums including universal health insurance.

In case female insurance holders, who are granted the right to receive breastfeeding benefit but whose insurance status is terminated, give birth to a children within 300 days starting from the termination date, these women or their spouses shall receive breastfeeding benefit provided that minimum 120 days premium is paid within fifteen months before the date of birth.

Source: http://www.sgk.gov.tr/wps/portal/sgk/en
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

2- How Should Week-end Wage be paid?
An employer should pay full wage for week-end without corresponding any work.

3- Which Conditions are regarded as Working Hours?
Condition that are regarded as working hours;
– Even though the employee is not working;
– the periods that are regarded as working hours according to law,
– Holidays generating from law or agreement, paid or not,
– Compassionate leave.
– In case of marriage or adopting a child (3 days),
– In case of the death of employee’s natural parents, wife/husband, spouse, child (3 days),
– In case of childbearing of the employee’s wife (5 days),
– In case of treatment of employee’s disabled (at least 70%) child,
– In case of treatment of employee’s child who has chronic illness, (an employee has a right to have up to 10 days paid leave collectively or partly in a year on condition that that leave should be used one of working natural parents and based on medical report.)
– Other leaves that are given by the employer on condition that those leaves should be within a week,
– Sick leaves and rest leaves
should be regarded as working days.

** If a working day or more than a working day within a week is/are suspended by the employer without compulsory or economic reasons, those leaves should be regarded as working day.

** Week-end wage should be paid to the employee by the employer in workplaces where percentage is applied.

Source: The Labor Law numbered 4857 (Article 46)

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

2- HOW SHOULD WORKING DURING NATIONAL AND PUBLIC HOLIDAYS BE REGULATED, IF THERE IS NO PROVISION IN THE AGREEMENT?
It is required to get worker’s approval in order to work during national and public holidays if there is no provision about it.

3- HOW SHOULD THE FEE BE PAID FOR WORKERS WHO WORK DURING NATIONAL AND PUBLIC HOLIDAYS?
If a worker working for a workplace being within the scope of Labor Law numbered 4857 does not work during national and public holidays;
– His/her fee should be paid in full without working.
– If a worker works without taking leave, his/her one day fee should be paid for each day.
– In workplaces which have percentage method, national and public holiday fees should be paid by employer to workers.

4- NATIONAL AND PUBLIC HOLIDAYS IN TURKEY

Source: Labor Law No. 4857

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

2- IN WHICH LAW IS THE PAY SLIP INDICATED?
The provision about the Preparation of Pay Slip is indicated in article 37 of the Labor Law numbered 4857.

3- WHAT ARE THE NECESSARY INFORMATIONS THAT SHOULD BE WRITTEN IN PAY SLIP?
            3.1-  The amount of daily pay, gross and net pays
            3.2-  The amount of minimum living allowance
            3.3-  Pay day
            3.4-  Pay period
            3.5-  Overwork (if any)
            3.6-  Weekend
            3.7-  festive holidays and vacation pays
            3.8-  Every kind of payments added to actual pay (premium, bonuses etc)
            3.9-  The amount of tax cuts made from the employer and the employee
            3.10-  Insurance premium cut made from the employer and the employee
            3.11-  Advance payment offset (if any)
            3.12- The cuts like alimony and levy

Source: The Labor Law Numbered 4857

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

2- IT IS LEGALLY PROHIBITED EMPLOYEES TO WORK WHEN THEY ARE ON LEAVE.
The primary purpose of taking a vacation is getting rest.
As a result of that, it is legally prohibited employees to work when they are on paid annual leave.

3- IF YOU WORK WHEN YOU ARE ON LEAVE, YOU ARE OBLIGED TO GIVE THE FEE THAT IS PAID FOR THE LEAVE BACK.
If the primary employer determines that an employee work at another job for a fee, the primary employer may reclaim the fee that is paid for the leave from the employee.

4- IF YOU WORK WHEN YOU ARE ON LEAVE, YOU MIGHT BE DISMISSED WITHOUT COMPENSATION!
In compliance with article 25/II of the law no. 4857, the employer may dismiss the employee, in accordance with ‘’the employee’s abuse of employer’s trust, behaviors against integrity and loyalty’’ of the article (e) of segment titled ‘’the improper attitudes that are not conform to morals and goodwill’’ entered in the title called ‘’the immediate termination right of the employer for justifiable reasons’’.

5- THE RIGHT TO ANNUAL PAID LEAVE SHOULD BE AT LEAST 14.
The annual paid leave should be;
a) at least fourteen (14) days if the service period is between 1 and 5 (fifth year is included).
b) at least twenty (20) days if the service period is more than 5 years and less than 15 years.
c) at least twenty-six (26) days if the service period is more than 15 years (fifteenth year is included).

Source: The Labor Law no. 4857 (Article 58)
Date: 9 February 2017

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

2- In Which Conditions is Salary Deduction Forbidden?
An Employer cannot deduct the salaries of employees except from some conditions stated in collective agreements or labor contracts!

3- When Should an Employee be informed in Case of Salary Deduction?
An employee should be given prompt notice with its reasons in case of salary deduction.

4- What is the Criteria of Determining the Amount of Deduction in the Salary?
Deduction in the salaries cannot be
– more than 2 days in a month,
– more than two-day salary given for per piece or by the piece.

5- Where and When Should the Amount of Salary Deductions be invested?
The amount of salary deduction should be put into
– the account of Ministry of Labor and Social Security in one of banks specified by the Ministry and having councils in Turkey and authority to accept deposits in order to
– use it for the training and the social services of employees,
– within 1 month after the date of deduction.

6- How Can an Employer Follow-up Salary Deduction?
Every employer is supposed to keep an account of these amounts of salary separately.

7- Who Makes the Decisions About Accumulated Amount of Penalties?
The decision should be made by a council at where Ministry of Labor and Social Security presides and in where worker’s representatives take part.

Source: article 38 of the Labor Law No. 4857

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

• Equal treatment of citizens of both parties in terms of rights and obligations,
• Aggregation of periods of insurance completed in the territory of the other contracting party for the determination of entitlement to a benefit,
• In case of an illness, the insured person and his/her family members can avail themselves of the right to healthcare benefits while staying in the territory of the other contracting party,
• Family members can avail themselves of the family benefits (child benefits and increments) while residing in the territory of the other contracting party,
• Entitlement to a retirement pension for an insured person, who attains the required age after returning to the other contracting party,
• Continuing to receive the pension, acquired regarding the employments in one of the contracting parties, after transferring of the residence to the other contracting party,
• In case of death of the insured person, family members residing in the territory of the other contracting party can be entitled to a widow’s or orphan’s pension and a lump sum payment as the survivors of the deceased.

Accordingly, those who will avail themselves of the provisions of the agreement are considered equal in the legislations of the contracting parties to the citizens of that country in terms of rights and interests through a common and key provision of the agreements. Thus our citizens employed in the contracted countries and their dependents can benefit from their social security rights under the same conditions as the nationals of that country.

As a result of the social security agreements, our citizens in Turkey have the opportunity to avail themselves of their social security rights, arising from the legislation of the other country and acquired with respect to long and short term insurance branches. In addition to the insured person himself/herself, his/her family members living with him in the country of employment, the family members living in Turkey can benefit from this right.

Turkey has signed Social Security Agreements with 28 countries. These agreements are enumerated in the table below.

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

No discrimination based on;
–Language,
–Race,
–Color,
–Sex,
–Disability,
–Religion and denomination,
–Political thought,
–Philosophical view,
is permissible in the business relationship.

-With the exception of reasons related to the nature of the job, the employer cannot make any discrimination even if labor agreements of the employees are different. (For example, the employer cannot make any difference between full-time employee and part-time employee.)
-Different salaries for similar jobs/works of equal value are not permissible.
–Employer cannot put on protective covenants because of employee’s sex.

2- WHAT IS THE PENALTY OF EMPLOYER’S BIASED BEHAVIOR?
If the employer violates principle of equal treatment;
– The employee has to proof that violation of principle of equal treatment.
– On condition of the proof of such a violation, the employee has right to demand compensation up to his/her 4 months’ salary. On the other hand, he/she may demand other claims of which he/she has been deprived.

Source: article 5 of Labor Law No.4857

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

2- IF THERE IS MORE THAN ONE WORKPLACE IN THE SAME PROVINCIAL BORDER, ATTENTION!
While calculating the number of disabled employees who should be employed by an employer having more than one workplace in the same provincial border, the total number of employees should be taken as a basis.

3- WHAT HAPPENS IF THERE IS A FRACTIONAL NUMBER IN THE CALCULATION?
While making the calculation, fractional numbers until half will not be taken into consideration and numbers with half and more than half should be round up.

4- IF AN EMPLOYEE BECOMES PERMANENTLY DISABLED, HE/SHE SHOULD BE GIVEN PRIORITY!
If an employee becomes permanently disabled, he/she should be given priority. Those employees are included in this calculation.

5- YOU HAVE TO EMPLOY DISABLED EMPLOYEES IN PROPER JOBS!
You cannot employ a disabled employee in underground and underwater works.
While determining the number of employees in a workplace, employees working in underground and underwater works will not be taken into consideration.

6- WHAT IS THE PUNISHMENT OF NOT EMPLOYING A DISABLED WORKER?
The employer who does not employ a disabled employee should pay a penalty valuing at 2.295 TL for each disabled employee and each month in 2017.

Source: Labor Law

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.