Should we pay Social Security premiums, when we continue to pay the wage to the employee who is on maternity leave? If we pay as an advance and then deduct, is it possible not to pay the Social Security premium?

All payments in cash and other ways paid to the employee are subject to Social Security premium.

If the employer wants to pay wage to the worker on maternity leave, the employer must pay the premium of the wage payment and must check the box “Didn’t work” on the system.

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.

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.

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.

The protestors, who are known as ’ gilets jaunes’ (yellow vests), have been protesting the government since November 17 because of the rising cost of gasoline and diesel fuel.

Violence has left at least two people dead and more than 600 people injured.

Approximately 5 thousand police participated in the protests.

According to French press, Macron announced that he would pay Premium to the police who took charge in the protests.

However, the amount was not specified.

The protests have turned into a more extensive movement against Macron and the government.

 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 PREMIUM AMOUNTS OF MILITARY SERVICE, BIRTH, PHD PERIOD, AND LAW?

SSI Premium of MILITARY SERVICE, BIRTH, PHD PERIOD, AND LAW are 649, 44 TL effective as of the period between 1 January 2018 and 31 December 2018.

This amount is the % 32 of the 2.029.50 minimum wage decided for 2018.

Source: SSI 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.

1- What does Germany Premium return mean?
The Premiums of Turkish citizens, working in Germany, can be taken back to them or to their kin if they pass away with some conditions.

2-WHere to apply for Germany Premium Returns?
Appliers need to apply for provincial directorate of social security institutions nearby their dwellings in Turkey by themselves.

3- What are the general conditions for premium returns?
Prior condition for making Premium returns is that social insurant who is a Turkish citizen, has to wait 2 years and to no longer live in Germany. The begging of waiting process is the end of the being covered by old age insurance. Compulsory insurance procedure in Germany and Turkey are the same. Unemployment benefit accepted as payments substituted for earnings, general unemployment benefit and unemployment insurance benefit after First January, 2015 are accepted as compulsory insurance and waiting process starts after those above mentioned payments made.

Two years of waiting process starts each and every time after compulsory insurance terminates. Social security and general health insurance law no.5510 does not affect this period.

Turkish Citizens left Germany until 17^th March 1987 are not affected by waiting process even if they have compulsory insurance in Turkey and they can take premium returns.

Moreover, Turkish Citizens whose premium payments do not exceed 5 years in both countries even if they are over 65 years old do not have to wait two years.  

4-How Premium returns are made?
4.1- It is possible to make Germany Premium returns to widowers, divorcees and orphans. Germany and Turkish insurance periods are merged when analyzing these conditions.
4.2- Orphans have to meet the conditions of Germany Pension Laws in order to have Premium returns.
4.3- In other words, applicant has to be under 18 or has to be under 27 if he is disabled. Orphans are able to submit petition if they are over 15 years old.
4.4- Premiums are shared equally if there is more than one orphan.

5- What are the refundable and nonrefundable premiums?
The half of insurance premiums is refundable. Premiums that insurant do not contribute such as; unemployment benefit, unemployment compensation, injured and patient money are nonrefundable.

Any kind of retirement, monthly payment made by German insurance, rehabilitation treatment, and other benefits made for tuberculosis of insurant’s wife and/or kids are nonrefundable.

The premiums of those whose partial emolument in Turkey are calculated over Germany, premium payment periods are nonrefundable. However, those whose partial emoluments are pensioned, who make Foreign Service debt and make national service debt, and their premiums are refundable. Refunds of a specific amount of premiums cannot be demanded.

6-What are the results of Premium return?
German retirement insurance is canceled after refunding premiums. Other rights including child raising allowance are canceled. Consequently, premiums before any kind of benefits would no longer be valid.

Source:SSI
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.

In the same way, it is not possible to deduct the part of premium, which is not subject to discount in the related month, from the tax assessment in the following months.

Source: Income Tax 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.

1- WHAT ARE THE FINANCIAL RIGHTS OF THE MEMBERS OF THE BOARD?

To the members of the board, on the condition that the amount is decided according to the agreement or to the decision of the members of the board

1.1– Per Diem,

1.2- Price

1.3- Premium,

1.4- Bounty

1.5- Annuity

can be paid

2- WHAT ARE THE PROHIBITED TRANSACTIONS FOR THE MEMBERS OF THE BOARD?

The prohibition to be in debt of the company,

2.1- The member of the board cannot transact without the permission of the board, otherwise; company can argue that transaction is void. The other side cannot deny that.

2.2- The board members who don’t have a part in shares, and the kin of the board members,  cannot be in debt to the company according to the Turkish Trade Law Article Number 339.

Company cannot take over the debts of those people and cannot guarantee them or be in charge of them

2.3- On the condition that Turkish Trade Law article number 202 is reserved, the companies that become a part of enterprise system, can guarantee and vouch for each other.

***Special provisions of the Banking Law are reserved.

Source: Turkish Trade 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.

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.

If an insured employee works full in February, his/her premiums should be paid through 30 days regardless of how many days there are in a month. This situation is applied to February, as well.

On the other hand, if an insured employee does not work fully in a month, number of his/her premium days should be paid according to number of his/her service days.

Such as, if an insured employee has 3-day report in February, it will be considered that he/she has worked 25 days; because there are 28 days in February (for 2010).

Source: SSI

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.