Creditable periods are:

• Insurance periods completed abroad
• Periods of unemployment up to one year at the end or between these periods
• Periods spent as a housewife
• Conditions for crediting foreign services:
• Being a Turkish citizen during the creditable periods and on the date of application for crediting (these two conditions need to be met simultaneously)
• Certifying the periods or services completed as a housewife
• Making a written application

Foreign insurance periods and periods as a housewife abroad are not creditable if they are not completed as a Turkish citizen. Also if the claimant is not a Turkish citizen at the time of application his/her claim for crediting shall be disallowed.
If the person has a foreign citizenship besides Turkish citizenship, he/she can benefit from this regulation brought about by the mentioned law.
For the persons having natural born citizenship of Turkey and acquiring another country’s citizenship through a declaration of alienage; they cannot avail themselves from this right of crediting because of not being a Turkish citizen at the time of application, even though they have had Turkish citizenship during the creditable periods in question.
What shall I do first for crediting of services abroad?

In order to credit the services abroad, the Application Form for Crediting of Services Abroad shall be filled in. (link)
Apart from this document, a written application regarding the claim for crediting can also be accepted. However, in case the information given in the written application is not enough, claimant may be asked to fill in the Application Form for Crediting of Services Abroad.
Samples of the Application Form for Crediting of Services Abroad can be obtained from either Social Security Provincial Directorates/Social Security Centres or from Social Security Institution’s website:
(http://www.sgk.gov.tr/wps/portal/tr/sigortalılık/form_ve_dilekceler/formlar).
Apart from the Application Form for Crediting of Services Abroad, which documents are required for the application?
For crediting the periods completed abroad, it is compulsory to certify the periods in question at the time of application. In the enclosure of the Application Form for Crediting of Services Abroad, a document indicating the foreign services is also required at the time of application for crediting.
The documents necessary for the application for crediting are as follows:
1.For insurance periods completed in contracted countries;

1. Service record or insurance card to be taken from the insurance authority in the country of employment,
2. In case the workplace of the insured is a property of a public enterprise or governed by a public enterprise or a governmental body, the following documents are not subject to a separate authentication:
   • Service documents issued by the municipality to which the workplace is subject in the country of employment,
   • Documents indicating the periods of employment issued by tax offices,
   • Documents indicating unemployment periods issued by employment agencies,
   • Service document issued by relevant professional organizations or associations or other public enterprises,
3. Service document issued for self-employed persons abroad by tax offices, relevant professional organizations or associations or other public enterprises to which these people are subject,
4. Service documents issued by foreign representative offices of Turkey (such as consulates, labour and social security consultancies or attaché’s offices), with a statement of “for the purpose of crediting” on it.

2. For insurance periods completed in non-contracted countries;

• Service documents which are stated to be used for crediting and issued by foreign representative offices of Turkey such as consulates, labour and social security consultancies or attaché’s offices, with a statement of “for the purpose of crediting” on it,
• References indicating the periods of service, which can be taken from their workplaces abroad, and translation of their work permits stated in their passports,
• For the seamen, service documents to be taken from representation offices such as Turkish consulates, labour and social security consultancies or attaché’s offices in the country the flag of which is carried on the ships, or references, indicating their insurance periods, which can be taken from their workplaces and also translation of their work permits, registered on the documents regarding their employment on the ships or samples of the pages on the passports, which show the entrance and exit dates which coincides with their employment periods.

3. For periods completed as a housewife shall be certified with one of the following documents;

• Translation of the residence permit indicating their residence abroad and which is issued by certified translation offices in Turkey or by translators, who are accredited by Turkish representation offices abroad and which is approved by the relevant representation office,
• Document to be issued on the base of residence permit by Turkish representation offices including labour and social security consultancy or attaché’s offices,
• In the absence of such a document of residence, a copy of the passport pages indicating the entrance and exit dates, photo and identity information or entrance-exit table which can be taken from the police offices.

The written applications for crediting which do not include enough documents for the acceptance of the application, are not rejected but claimants are required to enclose missing documents.Administrative assistance can be provided for certification, when necessary, by the competent authorities of contracted countries. In accordance with this purpose, our provincial directorates can request our General Directorate (Foreign Services Department) to make a correspondence with the relevant country for determination of foreign employments of the persons who have missing documents for the application of crediting.

I have filled in the application form for crediting services abroad and obtained all the necessary documents. What shall I do now?

You are required to make an application to our Institution together with the Application Form for Crediting of Services Abroad and other necessary documents.

1. The processing of the claims for crediting made after the date of 08/05/2008 by the persons who have employment abroad after or before this date shall be dealt with by
   • Social Security Provincial Directorates/Social Security Centres in the place of residence in Turkey – for persons who have employment in Turkey subject to Social Security Institution for the last time before the date of application.
   • Relevant funds – for persons who have employment in Turkey subject to one of the funds subject to the provisional article 20 of the Law no 506 for the last time before the date of application.
2. The processing of the claims for crediting of the persons who do not have employment subject to any social security institution and of the persons who have periods abroad completed as a housewife shall be dealt with by Social Security Provincial Directorates/Social Security Centres in the place of residence of the claimant in Turkey.
3. The processing of the claims for crediting of the persons who are entitled to pension under social security agreement -themselves or their survivors- (excluding Germany) and of the persons who worked for the last time subject to letter (c) Article 4 of the Law no 5510 shall be dealt with by General Directorate of Pension Services/Foreign Services Department.

I have made my application to your Institution for crediting. What shall I do now?

For the applications made after the date of 08/05/2008;
You are required to make payment within three months from the announcement of the accrued amount for the processing of your claim. If the payment is not made within the specified time, the application has to be renewed.

1. If the full payment of accrued debt is made in Turkey as from the date of announcement, it shall be paid within three months in Turkish Lira.
2. If the payment is made from abroad, the corresponding amount shall be paid in foreign currency. It will be based on buying rate of exchange of Central Bank of the Turkish Republic on the date of payment of the debt.
3. Applications of those who do not make payment within three month’s period shall be deemed invalid.
4. In case the debt is partially paid within the mentioned three month’s period, only proportion of the service periods corresponding to the paid amount shall be taken into account and validity of the remaining service periods shall be subject to a new application.
5. For the amounts that have been paid out of the three months’ period and not reimbursed, the clients shall be informed and the mentioned, amount which was kept in a deposit account, can be used for the accrued amounts arising from new crediting applications.

For the applications made before the date of 08/05/2008;

If your accrual transactions are in progress or completed and if you have not paid the accrued amount in full, you can pay your debt as 3,5 USD per day.
As there is not a time limit for the payment of these debts, payments made after 08/05/2008 are regarded as valid.
How the credited periods will be evaluated?
If the period to be credited has been stated by the client on the Application Form for Crediting of Services Abroad, this specified period will be taken into account; but if the period is not specified, the number of days to be credited will be taken into account from the last date on the evidencing documents backwards. In this calculation 1 year is equal to 360 days; 1 month is equal to 30 days.
The number of days credited are added to the number of days for which contribution is paid or to the service periods of those who have employment subject to Social Security Laws. If the periods before commencement date of the insurance are credited, the starting date of insurance period shall be traced back as much as the number of credited days.
Likewise, the commencement date of insurance periods of clients who do not have employment subject to social security agencies in Turkey, shall be determined by tracing back as much as the number of credited days, starting from the date on which a full payment has been made. In case there is more than one crediting of foreign services, the commencement date of insurance period shall be determined by tracing back as much as the total number of credited days starting from the last payment date of debt.
First day of employment in a contracted country shall not be taken into account as the commencement date of service in crediting the services, completed in countries with which a social security agreement has been concluded, pursuant to the Law No 3201.
For the determination of type of insurance pursuant to the Law No 5510 in crediting of services abroad; if there is insurance period in Turkey, insurance type of the last employment on the date of application is taken into account but, if there is not any insurance period, it is regarded as service period completed under letter (b) of the first paragraph of Article 4 of the Law No 5510.
I want to renounce the process of crediting. What shall I do?

1. If you submit a written notice of renouncement before the announcement or within three months after the announcement of the debt, your application for crediting foreign services shall be regarded as invalid and total paid amount shall be reimbursed in Turkish Lira without charging interest.
2. If your credited services are not enough for the entitlement to invalidity and old age pensions, total paid amount shall be reimbursed in Turkish Lira without charging interest upon a written application.
3. If you are already receiving a pension based on your credited periods, the paid amount cannot be reimbursed as it is not possible to renounce the application and related process of crediting.

Source: Social Security Institution (SGK)
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.

What are the conditions for being entitled to invalidity, old age and survivor’s pensions based on the credited periods completed abroad?

Conditions for being entitled to invalidity, old age and survivor’s pensions based on the credited periods are as follows:

• Being a returnee, (the statement of returnee represents the termination of employment abroad of the claimant and not receiving any social insurance or social benefit based on residence. The statement of absolute is not used in cases of entering into country and not going abroad any more.)
• Paying the amount equal to the corresponding minimum period/day enough for being entitled to pension over the realized debt,
• Being entitled to pension under the applicable provisions of abrogated social security law/laws or the provisions of the Law No. 5510,
• Making a written application to the Institution.

What am I required to do first in order to be entitled to invalidity, old age and survivor’s pensions based on the credited periods completed abroad?

After completion of the process of foreign service crediting these forms should be completed: Claim for Allocation and Document of Representations Warranties (link) and Document of Representation Warranties for Claimants under Law No. 3201. (link)
Claim for Allocation and Document of Representations Warranties shall be obtained from Social Security Provincial Directorates/Social Security Centres and also from the web page of Social Security Institution:
(http://www.sgk.gov.tr/wps/portal/tr/sigortalılık/form_ve_dilekceler/formlar).

I have completed the Claim for Allocation and Document of Representations Warranties and Document of Representation Warranties for Claimants under Law No. 3201. What am I supposed to do now?
The condition of making the pension applications in person has been cancelled. The necessary documents can either be submitted directly to the relevant Social Security Provincial Directorate/Social Security Centre or can be mailed from either upcountry or abroad, after being duly completed and signed.
Submission of an updated service document is required only for those who apply from abroad.
Service documents issued within one month before the date of application are accepted as up to date.
For the returnees, it is not compulsory for the service document to be up to date.

Is it compulsory to be a Turkish citizen on the date of application or receiving the pension?
It is not compulsory to be a Turkish citizen on the date of application or receiving of the pension according to Law No. 3201 after 08/05/2008.

I have been entitled to a pension based on the crediting of the periods completed abroad. Am I obliged to make any notification before going abroad?
People, who are entitled to invalidity, old age and survivor’s pension based on the crediting of the periods completed abroad and stayed abroad for more than six months, have to submit to the Institution the Survey Document for Pensioners under the Law No. 3201 together with the other documents indicating whether the person is employed abroad and is receiving a social insurance or social benefit based on residence, within three months from the completion of the mentioned six month’s period.

Suspension of the Pension and Succeeding Transactions
If the person fails to submit the Survey Document for Pensioners under the Law No. 3201 within the specified period, his/her pension shall be suspended without any notification until the submission of the said document.

Pensions of those who are entitled to a pension under the Law No. 3201 based on crediting of the periods completed abroad shall be terminated as from the commencement date, in case it is determined that their employment abroad has not ended as of the commencement date of the pension, because of violating the condition of leaving the job abroad for being entitled to a pension.

Source: Social Security Institution (link: http://www.sgk.gov.tr/wps/portal/sgk/en/detail/foreign_pension/foreigm_pension)
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.

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.

…The accident and insurance premiums paid on behalf of the partner of your company are not subject to deductible expenses referred in the related laws. So it is required to accept these premiums as profit shares and apply 15% withholding to profits shared. So it is not possible to write these premiums as expense when detecting the income of your company.

Source: İSMMMO
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.

Date of Work Permit : 26/11/2018
Date of Notification   : 30/11/2018
Start Date of Employment : Is it 26/11/2018 or should it be a day before the start day of employment? For example, if I start the employment on 04/12/2018, should I register it as 03/12/2018?

It is mandatory to apply to a provincial directorate of security to get an employment annotated residence permit within 30 days at the very latest as of the day when the foreign nationals obtained their work permit documents. The provincial directorate of security gives the residence permit within 15 days (residence permits which are not received by hand within a month are cancelled as of the start date)
Within 45 days as of the start date of work permit written on the document, in the case when the date of notification of the work permit document to the employer and the date of work permit are different, the proclamation will be regarded as it was given within the legal period if the employer gives the statement of employment of the insured to the Institution within 45 days after the work permit document is notified to the employer.

Source: İSMMMO
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.

The ones who attended vocational courses, change and improvement training regulated by Turkish Employment Agency with the article number 6111, they are provided with the scope of general health insurance on the condition that general health insurance premium will be paid by Turkish Improvement Agency and with the opportunity that if they have ones, their partners, children and parents can benefit from health services.

Source: SSI Legislation
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.

1-Are Insurance agents liable to Value-Added Tax?
According to the sub-article 17/4 of article number 3065 insurance mediators such as; insurance agents and brokerage firms, and their operations regarding services are not liable to Value-added tax.

All operations composed of the services that are not liable to value-added tax, will not give value-added tax declaration in the period of taxing.

2- How will Insurance Agents give value-added tax declaration if they have an operation liable to VAT?
However, the services are liable to value-added tax except for the situation in which the deliverance of movable and immovable properties belonging to the agent itself.

For that reason, in the case that insurance agents having operations which are liable to value-added tax will declare their liability regarding operations just for once vat with VAT declaration number 1.

Kaynak: VAT Legislation

Yasal Uyarı: Bu yazıdaki bilgiler sadece genel bilgilendirme amacıyla verilmiştir. Kişi veya kuruma özel profesyonel bir bilgilendirme amacı güdülmemiştir. Konu ile benzerlik gösterse de her işletmenin kendi özel şartları nedeniyle farklı durumları olabilir. Bu nedenle, bu yazıda belirtilen bilgilerden yola çıkarak işletmenizi etkileyecek herhangi bir karar alıp uygulamaya geçmeden önce, uzmanına danışmanız menfaatiniz gereğidir. Muhasebenews veya ilişkili olduğu kişi veya kurumlardan hiç biri, bu belgede yer alan bilgilerin özel veya resmi, gerçek veya tüzel kişi, kurum ve organizasyonlar tarafından kullanılması sonucunda ortaya çıkabilecek zarar veya ziyandan sorumlu değildir.

1- No discrimination based on language, race, sex, political opinion, philosophical belief, religion and sex or similar reasons is permissible in the employment relationship.
2- A lower wage for similar jobs or for work of equal value due to the employee’s sex is not permissible.
3- No one can be forced to do labor. Angary is prohobited. “Angary”, is when a person is forced to work without getting paid for it.
4- Written form is required for employment contracts with a fixed duration of one year or more.
5- Employment contract is prepared as 2 copies and signed by employer and employee, the signed copy is given to employee.
6- In case there is no written contract, the employer is obligated to give the employee a written document with the general and special work conditions in 2 months at the latest.
7- If there’s a probation period for the employment contract, it can be 2 months at most.
8- However probation periods can be extended upto 4 months with collective labor agreements.
9- Employees have to be declared as insured to the Social Security Institute (SSI) by the employer at least 1 day before they start working. (in constructure, agriculture and fishing the deadline is the day they start working)
10- Employers need to insure all of their employees.
11- It’s prohibited to employ children who have not turned 14. However, children who have turned 14 and completed their obligatory primary education can be employed in light duty.
12- In Labor Law, work hours can not exceed 45 hours in a week. Any work done over 45 hours is deemed over work.
13- Night work (work between the hours 20:00-06:00) can’t last more than 7,5 hours.
14- Day work can’t last longer than 11 hours.
15- Children who have completed their 14 years of age, have not turned 15 and have completed primary education can’t work over than 7 hours a day and more than 35 hours in a week.
16- For young employees who have turned 15 but have not turned 18, this time limit can be increased upto 8 hours in a day and 40 hours in a week.
17- Overtime work can not exceed 270 hours in a year.
18- It’s obligatory to have the consent of an employee for overtime work.

Source: 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.

2- IN CASE OF THE DEATH OF AN INSURED EMPLOYEE, TO WHOM SHOULD LUMP SUM PAYMENT BE MADE?
In case of the death of insured employee, lump sum payment should be made to beneficiaries if employee’s beneficiaries do not have a right to get widow’s pension because insured employee does not fulfill number of days for premium payment and/or insurance period.

3- IN AN EMPLOYEE LEAVES HIS JOB IN ORDER TO RECEIVE LUMP SUM PAYMENT, WILL HE/SHE HAVE A RIGHT TO GET SENIORITY INDEMNITY IN TURKEY?
If an employee leaves his job in order to receive lump sum payment, he/she will have a right to get seniority indemnity.

Because it is considered that it is a valid reason to leave the job in order to receive lump sum payment in line with article 14 of the Labor Law numbered 1475.

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.