Labor Law – Muhasebe News

Terms of Employment

MuhasebeNews — Wed, 10 Apr 2019 17:00:39 +0000

Terms of employment in Turkey are mainly governed by the Labor Law and Trade Union Law.

Pursuant to the Labor Law, there are various types of employment contracts:

a) Employment contracts for “temporary” and “permanent” work
b) Employment contracts for a “definite period” or an “indefinite period”
c) Employment contracts for “part-time” and “full-time” work
d) Employment contracts for “work-upon-call”
e) Employment contracts with a trial period
f) Employment contacts constituted with a team contract

Employment contracts are exempt from stamp tax and any type of duties and fees.

Any kind of discrimination among employees with respect to language, race, gender, political opinion, philosophical approach, religion or similar criteria is prohibited by law. Discrimination based on the gender of an employee is prohibited when determining the amount of remuneration for employees working in the same or equivalent jobs.

Working Hours and Overtime
Under the Labor Law, the maximum regular working hours are 45 hours per week. In principle, 45 hours should be split equally among the working days. However, in accordance with the Labor Law, working hours may be arranged by the employer within the legal limits.

As a rule, hours exceeding the limit of 45 hours per week are to be paid as “overtime hours”. The wage/salary for each hour of overtime work is paid by raising the hourly rate of the regular working salary by fifty percent. Instead of the overtime payment, employees may be granted 1.5 hours of free time for every overtime hour worked. Overtime hours worked during weekends and public holidays are to be paid as wage for one-day holiday and overtime wage. These rates may be increased on the basis of a collective or personal employment contracts between employees and employers. The total number of overtime hours worked per year may not exceed 270 hours.

Annual Paid Vacation
There are six paid public holidays per year (January 1^st, April 23^rd, May 1^st, May 19^th, August 30^th, October 29^th), plus two paid periods of religious holiday, which comes to eight days in total.
Employees are entitled to paid annual vacation for the periods indicated below, provided that they have worked for at least one year including the probation period:

These benefits are the minimum levels set by law and may be increased on the basis of a collective or personal employment contracts.

As per the Regulation regarding the Payment of Wages, Premiums, Bonuses and Any Other Remuneration, in case the employer recruits at least 5 workers within the same workplace or across the whole country; any payment to workers shall be made through banks. If wage and salary amounts are not paid into employees’ bank accounts, an administrative penalty is charged to the employer. It is possible to denominate wages/salaries in terms of a foreign currency. In this case, wages/salaries shall be paid in TRY calculated on the basis of the relevant foreign currency rate prevailing as of the payment date.

Date: 13 March 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.

Do You Have to Work During Holidays in Turkey?

MuhasebeNews — Tue, 09 Apr 2019 14:26:27 +0000

1- DO YOU HAVE TO WORK DURING NATIONAL AND PUBLIC HOLIDAYS?
According to provisions related to working during National and Public Holidays stated in article 44 of the Labor Law numbered 4857;
Whether working during National and Public Holidays or not should be determined in collective agreement or labor agreement.

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

Is It Compulsory to Prepare a Pay Slip?

MuhasebeNews — Tue, 09 Apr 2019 12:26:32 +0000

1- WHAT IS PAY SLIP?
That document should be prepared by the employer; it presents the payments made (in cash or via bank) by the employer to the employee and the calculation of the pay (pay cuts and number of ssi days) and it should be signed by both the employer and the employee.

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

The Principle of Equal Treatment According to Article 5 of the Labor Law No.4857 in Turkey

MuhasebeNews — Mon, 08 Apr 2019 16:26:03 +0000

1- WHAT ARE THE PRINCIPLES OF EQUAL TREATMENT ACCORDING TO ARTICLE 5 OF THE LABOR LAW NO.4857 IN TURKEY?
The employer cannot make any discrimination between the employees because of their agreement types, working hours, except for essential reasons for different treatment. (In accordance with article 5 of the Labor Law)

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

You Deserve to Take a Rest!!!

MuhasebeNews — Sat, 28 Apr 2018 06:50:53 +0000

1- What does rest break mean?
Rest break means a period of time that is incessantly given to the employees at least the time stated in the Labor Law and also it should be in proportion to working hours of the employees.

2- Can the rest break be given intermittently?
Yes, it can.
The rest break can be given intermittently, if it is determined with the agreement.

3- What is the purpose of rest break?
The purpose of rest break is
– to increase the labor productivity,
– to prevent occupational accidents originated from fatigue and distractibility.

4- What is the period of rest break?
– In works lasting 4 hours or less than that : 15 minutes,
– In works lasting between 4 hours – 7,5 hours (including 7,5 hours) : 30 minutes,
– In works lasting more than 7,5 : 1 hour.

These rest break periods are minimum and should be given incessantly.

5- What are the conditions under which the rest break shows an alteration?
These periods can be given incessantly and show an alteration under some conditions like,
– climate
– season
– the traditions of the place where the workplace is located
– the quality of the work.

6- Can the rest break be given to the employees at different period of times?
Yes.
The employees may use their rest breaks together at the same period of time or at different period of times separately.

7- Is the rest break included in working hours?
No.
The period of rest break is not included in working hours.

Source: The Labor Law No. 4857 (Article 68)

7th International Social Security Symposium of The Social Security Institution of Turkey “Migration and Social Security”

MuhasebeNews — Tue, 24 Apr 2018 08:28:17 +0000

7th International Social Security Symposium of The Social Security Institution of Turkey “Migration and Social Security”

April 25, 2018, Wednesday
09:00 – 09:30 Registration of Participants
09:30 – 10:30 Welcome remarks
10:30 – 12:30 Immigration and Current Trends Throughout the World and in Turkey
People who cross borders for the purpose of work or who escape threats
to their lives may encounter many challenges in destination countries,
largely due to a lack of information on living and working conditions.
Many of them may face discrimination and social exclusion. Being in
employment does not guarantee access to basic rights as found in labour
and social security laws of the host country. Further, week social
harmonization may create many problems for host communities. This
introductory part will give a general introduction on migration trends
and challenges with regard to social security faced by migrants around
the world and in Turkey.

12: 30 -13:30 Lunch
13: 30- 15: 00 Session I: Role of Social Security and Social Protection for Integration
of Migrants
Equality of treatment and non-discrimination, maintenance of acquired
rights, maintenance of rights in the course of acquisition and
transportability of benefits are among basic key social security
principles. The discussion will focus on the role of social security and
social protection for the integration of migrants and the objective will be
to share knowledge and experiences.
15: 00- 15: 15 Coffee Break
15:30 – 16:30 Continuation of Session I and end of the Session

April 26, 2018, Thursday
09:30 -11:00 Session II: Effects of Immigration on the Labour Market and Social
Security System from the Perspective of Host Countries
Migration is a growing phenomenon that has important development
implications for both sending and receiving countries and if well
managed, migrants can greatly contribute to the development of both
sending and receiving countries. However, to achieve this, challenges in
the integration of migrants have to be addressed and overcome.
Challenges may include job competition between migrant and national
workers, migrants’ adaptation to the labour market and fiscal costs
associated with the provision of social services to migrants. This session
will focus on the relationship between migration and the labour market
as well as the provision of social security. Case studies and academic
studies will be discussed.

11:00-11: 15 Coffee Break
11:30 -12:30 Continuation of Session II
12:30 -13:30 Lunch
13:30 -15:00 Session III: Good Practices in Social Security for Migrant Workers
Migrants require special social security arrangements so that the risks
they may face due to their situation are adequately addressed. As
migrants move between labour markets, they may be confronted to
problems due to differences in labour laws and social security systems.
The objective of this session will be to share knowledge on good practices
on social security coverage of migrant workers.
15:00 – 15:15 Coffee Break
15:15 – 16:30 Continuation of Session III
16:30 – 17:00 Closing Remarks

Date: 25 – 26 April 2018
Venue: Bilkent Hotel, İhsan Doğramacı Bul. No:6 06800 Bilkent/Ankara
Contact: Şükran KAVLAK : +90 (312) 207 85 40 / skavlak@sgk.gov.tr
Ahmet Serdar YAĞMUR: +90 (312) 207 85 19 / ayagmur2@sgk.gov.tr

7th International Social Security Symposium of The Social Security Institution of Turkey
“Migration and Social Security”

Kaynak: sgk
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.

Overtime!

MuhasebeNews — Wed, 18 Apr 2018 12:00:27 +0000

Overworking means an overtime when one works more than 45 hours accepted normal working hours in a week according to article 41 of the Labor Law no. 4857.
Overtime wage is calculated differently for weekdays and weekends.
Calculation of overtime wage;
-The day wage should be raised fifty percent (50%) for the overtime in weekdays.
-The day wage should be raised one hundred percent (100%) for the overtime at weekends.
– The day wage should be raised one hundred percent (100%) for the public holidays and festive holidays.

Sample 1: The normal weekly working hours of an employee, whose net pay is 2.500,00 TL in January 2017, are 45 hours. His/her monthly working hours are 195 for 30 days. This employee has 7 hours overtime in weekdays, 10 hours overtime at weekend and 7, 5 hours overtime in public holidays and festive holidays. Accordingly, employee’s monthly salary should be calculated as stated below:Source: The Labor Law no. 4857
Date: 26 January 2017

What are the Periods Regarded as Working Times in line with Labor Law in Turkey?

MuhasebeNews — Tue, 10 Oct 2017 09:00:33 +0000

In line with article 66 of the Labor Law no. 4857 in Turkey, the following periods shall be considered as the employee’s daily working hours:
a) the time required for employees employed in mines, stone quarries or any other underground or underwater work to descend into the pit or workings or to the actual workplace and to return there from to the surface
b) travelling time, if the employee is sent by the employer to a place outside the establishment,
c) the time during which the employee has no work to perform pending the arrival of new work but remains at the employer’s disposal,
d) the time during which the employee who ought to be performing work within the scope of his duties in the establishment is sent on an errand for his employer or is employed by him in his household or office, instead of performing his own duties,
e) the time allowed to a female employee who is a nursing mother to enable her to feed her child,
f) the time necessary for the normal and regular transportation of groups of employees engaged in the construction, maintenance, repair and alteration of railways, roads and bridges to and from a workplace at a distance from their place of residence.

Time for transportation to and from the establishment which is not a requirement of the activity but is provided by the employer solely as a form of amenity shall not be regarded as part of the statutory working time.

Source: Article 66 of the Labor Law no. 4857

In Which Cases Is Overtime Prohibited?

MuhasebeNews — Thu, 05 Oct 2017 09:00:34 +0000

Overtime is prohibited in jobs within the scope of article 63 of the Labor Law numbered 4857 “Regulations For Professions That Must Be Done For 7,5 Hours Or Less Per Day In terms Of Health Rules” and in night work stated in the article 69 of The Law.

Source: Labor Law

If an Employer Dismisses Employee by Claiming that Employee Disobeys Good Will and Ethics, Is He Supposed to Pay Seniority Indemnity in Turkey?

MuhasebeNews — Sat, 17 Jun 2017 10:38:00 +0000

Employee has no right to get seniority indemnity. Because in repealed article 14 of the Labor Law numbered 1475, if employer terminates labor agreement because of reasons stated in clause II of the article 25 of the Law numbered 4857, he/she should pay seniority indemnity to the employee.

Article 14 of the Labor Law numbered 1475 – If labor agreement of employees who are subjected to this law is terminated;
1. Because of reasons except from ones stated in clause II of article 17 of this Law;
2. (By the employee) in accordance with article 16 of this Law;
3. Because of military service;
4. Because of old age, retirement or disabled pension or in order to get lump sum payment from their own legal institutions and funds;
5. If an employee leaves his/her job willingly, by fulfilling insurance period and days for premium payment in order to get old age pension according to some conditions except from estimated ages; and if a woman willingly terminates her labor agreement within one year after the date of marriage or an employee passes away, the employer should pay seniority indemnity for each year, during when labor agreement has been active since the beginning of the employment. That amount should be 30-day fee for each year.

Article 25 of the Labor Law numbered 4857 – (II) – The situations and similar conditions that are against good will and ethics are indicated below;
a) When employee misleads his/her employer by telling nonrealistic data and words, by claiming that he/she has required qualifications for the important issues of the business even though he/she does not possesses required qualifications.
b) When employee says or acts against one of employer’s family members’ honor and reputation or gives unfounded notification and defames his/her employer.
c) When employee abuses another employee(s) in the office.
d) When employee teases his/her employee or one of employer’s family members or other employee(s) and when employee come at work woozily or by getting drugged and when he/she uses these kinds of drugs.
e) When employee acts against integrity and loyalty, like breach of faith, robbery, revealing employer’s trade secrets.
f) When employee commits a crime in the office and receives imprisonment more than 7 days (however, the sentence shouldn’t be postponed.)

Source: Labor Law