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.

You have to hand in the statement of employment in the SSI that Datça Marina is affiliated. Or else, because of the change in the address, you might be subject to the provisions of Identity Notification Law.

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.

Provisional Article 19 was added to the Unemployment Insurance Law Numbered 4447 and it is stated in the said Article that; ‘’Premium support is provided to employers from the Fund and it will be deducted monthly from all the premiums the employer will pay to the SSI;

-by not exceeding the amount calculated by multiplying the daily gross minimum wage and the number of days that the insured is going to pay premium, in the case where the company operates in the manufacturing or information sector,

-in the total amount of the premiums of the insured and employer’s shares, calculated on the insured person’s income dependent on premium designated in accordance with article 82 of Law numbered 5510,

– in the total amount of the premiums of the insured and employer’s shares, calculated on the lower limit of the insured person’s  income dependent on premium designated in accordance with article 82 of Law numbered 5510, in the case where the company operates in other sectors,

on condition that the employees who are selected among the unemployed that are registered to the Institution and  employed between 01.01.2018 and 31.12.2020 by the private sector employers within the scope of subparagraph (a) of first paragraph of article 4 of Law numbered 5510;

-are not reported to the SSI for 10 days in total during the period of three months before the month they are employed in, within the scope of subparagraphs (a) and (c) of the first paragraph of article 4 of the Law numbered 5510 and

-are not insured within the scope of subparagraph (b) of the first paragraph of article 4 of Lae numbered 5510, except for voluntary insurance,

-are added to the average number of insured in the withholding tax return and premium service declaration or monthly premium and service declarations that were reported by the company they were employed the year before.

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.

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.

1- Has the amount of foreign borrowing changed after the official announcement of the new minimum wage?
Yes.
With the implementation of new minimum wage in 1st June of 2018, foreign borrowing has increased.As mentioned before, gross salary became 2.029,50 Turkish Lira.

Base Salary became 1.603,12 Turkish Lira.
2- How much is the foreign borrowing in 2018?
 From 1st January 2018 to 31 December 2018, Minimum Foreign Borrowing amount is mentioned below.

2.1- A Month     –                 649, 44 TL
2.2- Annual        –              7.793,28 TL
2.3- For 2 years –             15.586,56 TL
2.4- For 15 years –         116.899,20 TL

Foreign borrowing has to be paid within 3 months after the notification.Unless paid on time, borrowing is cancelled. New applications are accepted.

3-  Foreign Borrowing in 2018 are mentioned on the table below.

Table Footnotes

 Applications will be made to the Social Security Institution Unit, where your   residence is attached to.
 The amount of foreign borrowing will be the same until the end of 2018.

4- What are the conditions of Foreign Borrowing?
Whether he/she lives in a country that made a  Social Security Agreement with our country or not, Turkish citizens working in abroad and those who lost their Turkish citizenship although they were born in Turkey, can make a debt agreement so that their services in abroad can be evaluated as if it took place in Turkey.

The scope of foreign borrowing is period of insurance in abroad, unemployment period between those years or at the end of those years and the period of remaining as house wives.

In order to benefit from Foreign Service debt, it is mandatory to be a Turkish citizen on the application date of borrowing and on the period of borrowing (including those who lost their Turkish citizenship even though they were born in Turkey) and to submit their employment certificate in abroad as well as to have a written request.

In Foreign Service debt, it is mandatory to carry out two conditions of “Being a Turkish citizen”.

One of them is that during the requested borrowing period, one has to be a Turkish citizen and the other one is to be a Turkish citizen on the day when he/she requested borrowing.

Those who have foreign citizenship as well as Turkish citizenship, can also benefit from the mentioned regulation.

5-  What needs to be done first for foreign service debt?
In order to apply for a Foreign Service debt, one has to fill the Foreign Service debt petition.Except for this document, any petition regarding Foreign Service debt is also accepted.However, the information in the petition is not enough to finalize the process of Foreign Service debt, one is expected to fill the Foreign Service debt petition.
Foreign Service Debt Petition can be attained from Social Security Institutions and centers as well as from Social Security Institution’s web page.

6-  What are the other documents requested from you except for Foreign Service Debt petition in application process.
It is compulsory to submit the necessary documents to apply for Foreign Service debt.
In the application of Foreign Service debt, employment certificate needs to be attained in the appendix of Foreign Service Debt Certificate.
Documents regarding remaining as a house wife period and the Foreign Service period necessary to submit are mentioned below:
7- Insurance periods in the countries that Turkey has a Social security agreements
If the working places of the ones, who have social insurance, belong to the official body or regulated by the public body, there is no point in confirming the documents again.

Service certificates regulated by municipalities  of the countries where the workers reside, the documents regulated  by tax  offices regarding service period, the documents given by job creating agencies regarding unemployment period, service certificate given by professional organizations or by the other official institutions, the service certificate given by tax offices to which the self-employed workers linked, the documents attained from Turkish representations such as; consulate , employment and social security  consultancy or attaché’s office need to be supplied.

8- Insurance periods in the countries that Turkey does not have a Social security agreements
The service certificates to be used for foreign borrowing and to be attained from Turkish consulate, employment and social security consultancy or attaché’s office The translations of their passports and work permits
Necessary documents suggesting the duration of service in abroad  need to be supplied to Ship’s crew by Turkish consulates of the countries where they work, by Employment and Social Security consultancy and attaché’s offices.

9- Periods passed by as a House wife
a) Requested documents translated by translation office in Turkey or Turkish representations located in abroad
b) The other necessary document regulated by Employment and Social Security consultancy and attaché’s offices, equivalent to residence document,
c) If above mentioned documents cannot be provided, the photocopy of passport pages suggesting entrance and exit dates to the abroad, photo and identity information or  entrance and exit chart  attained by police department need to be provided.
The requests of the ones who applied for borrowing yet, whose applications seen not enough will not be denied but they are expected to complete their documents.

Financial aid can be provided by the countries with which Turkey has social security agreement, if necessary. Detection of the Foreign Agreement and Retirement Department regarding the documents can be requested.

10- Where to apply in the process of foreign borrowing?
You are supposed to apply to our institution with Foreign Borrowing Request Petition and necessary documents.
1)  In abroad, service period before or after 8 may of 2008 and after that peculiar period, if someone requests foreign borrowing,
a) Borrowing operations of the ones who have Social Security will be conducted by Social Security consultancy or Social Security Centers. Borrowing operations of the ones who do not have Turkish residence will be conducted by the residence centers they are enrolled to
b) In article number 506, the temporary sub article number 20 suggests that whoever belongs to whichever social security status, the social security status will be regulated in accordance to this information.

2)  The ones who do not have social security status in Turkey, will apply to the Social Security Consultancy and Social Security Centers regarding their period of staying at home as house wives and for the period of social security ownership. 

3)  In the article number 5510, the sub article number 4c suggests that excluding Germany, the ones who have partial retirement pay and their borrowing operations will be regulated by Retirement Services and Foreign Agreements and retirement Department.

11- When Foreign Borrowing needs to be paid?
For The ones who applied for foreign borrowing after May 2018.
In order foreign borrowing to be valid, it has to be paid within three months after the effectuation, if they are not paid within this period, new application is necessary.
1) After the effectuation of foreign borrowing in Turkey, it has to be paid within three months.
Exemplum; 38.966,40 Turkish Lira is effectuated, and the borrowing is announced. If it is paid until April 10 2018, borrowing operation will be finished.

2) The ones who will pay their debts from abroad, needs to take the currency amount into account while they are paying it to the central bank of the republic of Turkey.
Payments will be carried out in accordance with the current currency amount of the central bank of the republic of Turkey.

3) The ones’ who will not pay their debts within three months, applications will be invalid.  The evaluation process of their foreign borrowing and service period will be depending on their new applications.

4) If a particular amount of the debt is paid within three months,  the certain rest of three months will be taken  into account.

Exemplum; if  3600 days of borrowing  is effectuated with the March 8 of 2018 dated petition meaning, (67,65 x 3600 x % 32) = 77.932,80 Turkish Lira debt is paid to a certain amount  60.000 Turkish Lira, x (60.000 / 77.932,80) = 2771 days will be taken into account as a debt.

829 days debt which is not paid will be considered again, if new application is done.

5) Regarding the debts paid except for this specific three months duration and not refunded, the owners of foreign borrowing will be informed and their debts will be paid by fiduciary account meaning that the amount they paid to the institution will be valid.

The ones who applied for foreign borrowing Before 8th May of 2018, whose borrowing process continues, and whose whole amount of their debts are not paid, can pay their debts by 3,5 American Dollar currency.

12- How will borrowing period be evaluated?
If the borrowing period is indicated in the petition for foreign borrowing by the one who applies to it, indicated period will be taken into account. If the borrowing period is not indicated in the petition, the duration will be accounted a year as 360 days a month as 30 days.

The ones’ whose services is linked to Social Security Articles, borrowing number of days will be added to number of days of the payment of premium  and services.

If borrowing took place before the exact borrowing date of the insurance, the initiation day will be taken back as much as borrowing number of days.

Regarding the initiation day of payment, same procedure will be executed for the ones who are not linked to the Social Security institution in Turkey. In the case of having more than one application of foreign borrowing, the initiation day of payment can be taken back as much the days when payment is started to the total days.

The ones’ whose foreign borrowing is executed according to the article number 3201; their initiation day of working will not be counted as the first date of recruitment.

However, if there is a special agreement in the country which the one serves, suggesting that the first date of the recruitment can be takes as initiation of the social security in turkey, then their initiation day of working can be counted as the first date of their recruitment.

The list of the countries that have a special agreement regarding the initiation day of working can be counted as the first date of recruitment:

Germany, Albania, Austria, Azerbaijani, Belgium, Bosnia Herzegovina, Czech Republic, France, Georgia, Croatia, Holland, Switzerland, Canada, Quebec, The Republic of Northern Cyprus, Luxemburg, Macedonia, Slovakia, Korea, İtaly.

In the detection of which social security status will be taken into account according to the article number 5510; if there is a social security status, according to the last social insurance status, of the one who has a borrowing application, can be taken as the scope of the service period.

13-What needs to be done for giving up the operation of borrowing?
1) The Ones’ whose application for borrowing is valid but their borrowing are not effectuated or the ones who applied for borrowing and their borrowing effectuated but indicated that they gave up borrowing by writing petition, will not be counted as applied for borrowing.

2) The ones who applied for the canceling of their borrowing by writing petition before they got paid the retirement pensıons wıll be refund as Turkish currency wıthout any kınd of ınterest.  In that case, partial refund will not be done and in other words, a certain amount of borrowing will be cancelled off and the other half will not be valid. The canceling right of the one who applied for more than one borrowing is reserved.

3)  In the case that the ones who did not have the right to get the retirement pension with their services applied with a petition, will get the refund in Turkish currency without interest.

4)  Since the ones who have the retirement pension with the taking account of their borrowing, cannot give up borrowing application and borrowing, their payment will not be given back.

Source: Muhasebenews, SSI,

On the other hand, Shareholders in Limited Companies are responsible for debts, which cannot be completely or partially collected from assets of legal entities or will not be able collected, at the ratio of their shares.

2- WHAT IS THE RESPONSIBILITIES OF TRANSFEREE/TRANSFEROR IN CASE OF SHARE TRANSFER IN A LIMITED COMPANY?
In case of share transfer in a Limited Company, the transferee and the transferor are responsible for paying overdue premiums and other debts belonging to the period before transfer at the ratio of their shares.

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.

2- WHAT IS THE PROCESS OF SEQUESTRATION OF DEBTOR’S CARS AND HOW ARE THEY DISQUALIFIED FROM DRIVING?
Debtor’s cars, which are registered by Security General Directorate, are sequestrated by Social Security Institution by examining them electronically and they are also disqualified from driving.

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.

As a result of that, employers, who would like to pay SSI premium debt payment being within the scope of the law numbered 6739 at once, should choose inquiry type titled “83 – 6736 Installment Plan Closing Receipt” in the collection page of the bank.

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.

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.

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.