Muhasebe News

In case of transfer of the workplace or a part of it, the rights and obligations of the employees pass to the transferee

Mon, 27 Jan 2025 14:54:31 +0000

Article 6 of the Labor Law No. 4857 has made a regulation regarding the transfer of a workplace or a section thereof.

Transfer of a workplace or a section thereof

Article 6 – When a workplace or a section thereof is transferred to another person based on a legal transaction, the employment contracts existing at the workplace or a section thereof on the date of transfer shall pass to the transferee together with all their rights and obligations.

The transferee employer is obliged to act according to the date the employee started working with the transferring employer in the rights based on the employee’s term of service.

According to the above provisions, in the event of a transfer, the transferring and transferring employers are jointly responsible for the debts that arose before the transfer and are due to be paid on the date of transfer. However, the liability of the transferring employer for these obligations is limited to two years from the date of transfer.

In the event of termination due to a merger or participation of a legal entity or a change in its type, the provisions on joint liability shall not apply.

The transferring or transferring employer cannot terminate the employment contract solely due to the transfer of the workplace or a section thereof, and the transfer does not constitute a just cause for termination for the employee. The termination rights of the transferring or taking over employer necessitated by economic and technological reasons or changes in work organization, or the rights of employees and employers to terminate immediately due to justified reasons, are reserved.

Source: Revenue Administration of Türkiye – Special Note
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.

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What jobs are not subject to the Labor Law?

Mon, 27 Jan 2025 14:50:47 +0000

Jobs that are not subject to the Labor Law are listed in Article 4 of the Labor Law No. 4857.

Exceptions

Article 4 – The provisions of this Law shall not apply to the jobs and labor relations specified below;

a) In sea and air transportation jobs,

b) In workplaces or businesses where less than 50 workers are employed (including 50) and agricultural and forestry jobs are performed,

c) All kinds of construction work related to agriculture within the boundaries of the family economy,

d) In jobs where members of a family and relatives up to the 3rd degree (including the 3rd degree) do homework and handicrafts without the participation of anyone else,

e) In domestic services,

f) (…)[4] Regarding apprentices,

g) Regarding athletes,

h) Regarding those who are rehabilitated,

ı) In workplaces where three people work as defined in Article 2 of the Law on Tradesmen and Craftsmen No. 507.

As follows;

a) Loading and unloading operations performed from ships to land and from land to ships on the coasts or in ports and piers,

b) Operations performed in all ground facilities of aviation,

c) Operations performed in workshops and factories where agricultural arts and agricultural tools, machinery and parts are manufactured,

d) Construction operations performed in agricultural enterprises,

e) Park and garden operations open to the public or as an annex to the workplace,

f) Operations related to aquaculture producers working at sea, which are not included in the scope of the Maritime Labor Law and are not considered as agricultural operations,

are subject to the provisions of this Law.

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.

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How many hours is the minimum weekly holiday?

Tue, 14 Jan 2025 09:45:48 +0000

Labor Law No. 4857

Article 46 – In workplaces covered by this Law, workers are given at least twenty-four hours of uninterrupted rest (weekly holiday) within a seven-day period, provided that they have worked on the workdays determined in accordance with Article 63 before the holiday.

The employer pays the full wage for the weekday holiday without any work compensation.

The following are taken into account as days worked.

a) The times that are legally considered as working hours, and the holidays arising from the law or contract, for which daily wages are paid or not paid,

b) (Amended: 4/4/2015-6645/35 art.) The leave periods listed in Additional Article 2,

c) Other leaves granted by the employer to remain within a one-week period and sick and rest leaves granted with a medical report

If the employer suspends work at the workplace on one or more days of the week without a compelling and economic reason, the days not worked during the week are considered to have been worked in order to earn the right to a paid weekly holiday.

When compelling reasons that require work to be suspended for more than a week arise in a workplace, the half wage paid to the workers for the days not worked due to compelling reasons specified in subparagraphs (III) of Articles 24 and 25 is also paid for the weekly holiday day.

In workplaces where the percentage method is applied, the weekly holiday wage is paid to the worker by the employer.

General holiday wages

Article 47 – If workers working in workplaces within the scope of this Law do not work on days that are accepted as national holidays and general holidays by law, they are paid the full wages of that day without any compensation for work, and if they work without taking a holiday, they are paid one day’s wage for each day worked.

In workplaces where the percentage method is applied, the national holiday and general holiday wages of workers are paid to the worker by the employer.

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What is the duration of SSI termination notice?

Tue, 14 Jan 2025 09:39:45 +0000

Starting from 01.10.2008, when the insurance of employees ends, the insured termination notification must be made to the Social Security Institution.

Effective from 01.08.2009, if this notification is not made within 10 days of the termination of insurance, an administrative fine is imposed.

In this context; in the event that employees leave their jobs (with the reason for leaving the job specified), it is important that the insured termination notification is made within this period.

Source: Republic of Türkiye Ministry of Labor and Social Security
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.

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Does insurance have to be entered during the probationary period?

Tue, 14 Jan 2025 09:33:08 +0000

It is essential that employees make insurance declarations and pay the necessary insurance premiums as of the date they start work, as long as they are employed. Workers cannot be employed without an insurance declaration due to a trial period stipulated in the employment contract or for any other reason. In cases where insurance declarations are not made or incomplete, an application must be made to the affiliated Social Security Provincial Directorate/Social Security Center.

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What are the rights of someone whose trade name is used unfairly?

Mon, 13 Jan 2025 13:33:27 +0000

(1) In the event that a trade name is used by someone else in a manner contrary to commercial honesty, the right holder may request the detection and prohibition of this; if the trade name used unfairly is registered, its legal modification or deletion; the elimination of the material situation resulting from the infringement; the destruction of the vehicles and related goods if necessary; and, if there is damage, material and moral compensation depending on the severity of the fault. As material compensation, the court may also rule for the benefit that the aggressor is deemed to have gained as a result of the infringement.

(1) Upon the request of the winning party, the court may also decide that the decision be published in a newspaper, with the expenses to be borne by the person against whom the judgment was given.

Business name

(1) Names used directly to introduce the business and distinguish it from similar businesses, without being related to the business owner, must also be registered by their owners. Articles 38, 45, 47, 50, 51 and 52 of the TCC shall also apply to registered business names.

Source: Turkish Commercial Code Articles 52, 53
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.

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What is the duration of SSI termination notice?

Mon, 13 Jan 2025 13:30:30 +0000

Starting from 01.10.2008, when the insurance of employees ends, the insured termination notification must be made to the Social Security Institution.

Effective from 01.08.2009, if this notification is not made within 10 days of the termination of insurance, an administrative fine is imposed.

In this context; in the event that employees leave their jobs (with the reason for leaving the job specified), it is important that the insured termination notification is made within this period.

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How many days should the SSI workplace declaration be submitted in Türkiye?

Mon, 13 Jan 2025 13:28:09 +0000

For a workplace where workers are employed, a workplace notification form and necessary documents must be submitted no later than the date when insured employees are employed.

An employer who takes over a workplace where insured employees are employed must submit a workplace notification no later than the 10th day after the transfer date.

A workplace notification must also be submitted within 10 days for workplaces that are transferred from their current province to another province.

In workplace transfers within the same province, there is no need to submit a workplace notification; only a change of address notification is sufficient.

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Severance Pay Right in Türkiye: Who Can Benefit?

Thu, 09 Jan 2025 11:11:11 +0000

Severance pay is an important allowance that workers are entitled to if they meet certain conditions when they leave their jobs. This right, regulated under Article 14 of the Labor Law No. 1475 in Turkey, aims to ensure the economic security of workers. However, there are certain prerequisites for being entitled to severance pay. Here are the situations that require severance pay to be paid:

Conditions for Entitlement to Severance Pay

At least 1 Year of Work
The worker must have worked for the same employer for at least 1 year. This period is a basic prerequisite for claiming severance pay.

Termination by the Employer
If the employment contract is terminated by the employer for reasons other than good faith and violation of ethical rules, the worker is entitled to receive severance pay.

Termination by the Employee
A worker may receive severance pay if he/she terminates his/her employment contract for the following reasons:

Health reasons,

Employer’s behavior contrary to good faith and ethical rules,

Stoppage of work at the workplace or similar valid reasons.

Leaving Due to Military Service
Male employees may receive severance pay when they leave their job in order to begin compulsory military service.

Obtainment of Retirement Rights
Employees who complete the insurance period and premium days outside the required age for retirement or who have earned the right to retirement are entitled to severance pay.

Marriage of a Female Employee
Female employees may request severance pay when they leave their job of their own volition within 1 year from the date of their marriage.

Death of the Employee
In the event of the death of the employee, severance pay is paid to the beneficiaries (e.g. family members).

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.

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What will be the VAT rate if the construction company sells the passenger car registered as an asset?

Thu, 09 Jan 2025 11:08:28 +0000

The VAT rate applied to the sale of second-hand passenger cars registered in the assets of a limited or joint-stock company whose business is not the purchase, sale or rental of motor land vehicles is 1%.

Example:

Tax Base: 100,000 TL

VAT 1%: 1,000 TL

VAT included passenger car sales price: 101,000 TL

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