workplace – Muhasebe News https://www.muhasebenews.com Muhasebe News Tue, 03 Sep 2024 06:46:30 +0000 en-US hourly 1 https://wordpress.org/?v=6.3.5 Can CPAs write off their expenses for suits and similar items they use for work? https://www.muhasebenews.com/en/can-cpas-write-off-their-expenses-for-suits-and-similar-items-they-use-for-work/ https://www.muhasebenews.com/en/can-cpas-write-off-their-expenses-for-suits-and-similar-items-they-use-for-work/#respond Tue, 03 Sep 2024 06:46:30 +0000 https://www.muhasebenews.com/?p=154454 Can CPAs record their expenses for suits and similar items they use for work as expenses?

In a special circular issued by the Revenue Administration, it was stated that since the outerwear used in the performance of the Financial Advisor profession is not exclusive to the performance of the activity, and the outerwear in question is suitable for use in private life outside of work, since a direct link cannot be established between the specified outerwear expenses and the earning or maintenance of income, the expenses related to the outerwear used by the professional in the performance of the freelance accountant and financial advisor services cannot be evaluated within the scope of Article 68, subparagraphs 1 and 2 of the Income Tax Law, and the aforementioned expenses cannot be taken into account as expenses in determining the freelance earnings.

Special Circular: Regarding the taxable aspect of outerwear expenses of freelancers

REPUBLIC OF TÜRKİYE

REVENUE ADMINISTRATION DIRECTORATE

ISTANBUL TAX OFFICE DIRECTORATE

(Taxpayer Services Value Added Tax Group Directorate)
Number : 39044742-KDV.29-1692 23/10/2013
Subject : Tax aspects of outerwear expenses of freelancers

 

In the special circular request form registered in the interest, our Presidency is asked for its opinions on whether your outerwear expenses can be deducted in the determination of your freelance earnings by stating that you are engaged in freelance work as an independent accountant and financial advisor.

### I) IN TERMS OF INCOME TAX

According to Article 65 of the Income Tax Law No. 193, titled “Definition of Income from Independent Professional Services,” it states that “Income from any kind of independent professional activity is considered income from independent professional services.

An independent professional activity is a job that is carried out on one’s own behalf and under personal responsibility, based more on personal labor, scientific or professional knowledge, or expertise rather than capital, and which is not of a commercial nature…”

In the first paragraph of Article 67 of the same law, titled “Determination of Income from Independent Professional Services,” it is stated that “The income from independent professional services is the difference remaining after deducting the expenses incurred due to this activity from the money, assets, and other benefits that can be represented in money, received in return for the independent professional services within an accounting period.”

Furthermore, in Article 68, titled “Professional Expenses,” the deductible expenses from the gross revenue for determining income from independent professional services are listed in clauses. In the first clause of the first paragraph, it states, “General expenses incurred for the acquisition and maintenance of professional income (those using a part of their residence as a workplace can deduct all of the rent paid for the residence, and half of other expenses such as heating and lighting. Those who own the workplace as their own property can deduct depreciation instead of rent; those who own the residence and use a part of it as a workplace can deduct half of the depreciation as an expense).” In the second clause, it states, “Expenses for the sustenance and accommodation of servants and workers at the workplace or in the premises of the workplace, treatment and medication expenses, insurance premiums, and retirement contributions (provided that these premiums and contributions are paid to insurance companies or retirement and relief funds established in Turkey without the right of recovery, and provided that the retirement and relief funds have legal personality), and the clothing expenses written in Article 27.”

In the first paragraph, clause (2) of Article 27 of the same law, it states, “Clothing provided as inventory (clothing provided to the employees by public or private offices and institutions as required by the job and retrieved upon their departure from the job).”

For the general expenses listed in the first clause of the first paragraph of Article 68 of the Income Tax Law to be deductible from the income from independent professional services, there must be a clear and direct connection between the expenses and the acquisition and maintenance of income, they must be appropriate to the nature of the work, and proportionate to the business scale.

The clothing expenses listed in clause 2 are limited to the clothing provided to servants and workers at the workplace, where the use of such clothing by the workers is a requirement of the job. These clothing items must be provided as ready-to-wear and as goods, it must be customary for the employer to supply such clothing according to commercial customs, and they must be returned if the workers leave the job.

Considering these provisions and explanations together, the outerwear items you mentioned that you use in the conduct of your profession are not exclusively intended for the performance of your professional activities, and since these outerwear items are also suitable for use in your private life outside of work, it cannot be said that there is a direct connection between these outerwear expenses and the acquisition or maintenance of your income. Therefore, the expenses related to the outerwear used personally by you in the conduct of your independent accounting and financial advisory services cannot be considered under clauses 1 and 2 of Article 68 of the Income Tax Law, and it is not possible to take these expenses into account as deductions in determining your income from independent professional services.

### II) IN TERMS OF VALUE-ADDED TAX (VAT)

According to the VAT Law:

Article 1/1 states that deliveries and services performed within Turkey in the context of commercial, industrial, agricultural activities, and independent professional activities are subject to VAT.

Article 29/1 states that taxpayers can deduct the VAT shown in the invoices and similar documents issued to them for deliveries and services related to their activities, calculated over the transactions subject to tax.

Article 30/d states that the VAT paid for expenses that are not deductible in determining income according to the Income Tax and Corporate Tax Laws cannot be deducted from the VAT calculated over the taxpayer’s taxable transactions.

Accordingly, since the expenses for outerwear, which are not mandatory for the performance of your profession and are your personal expenses, are considered non-deductible expenses in determining income according to the Income Tax Law, it is not possible to deduct the VAT incurred due to these expenses according to Article 30/d of the VAT Law.

…

 ______________________________________

Can outerwear expenses be written off as clothing expenses?

REPUBLIC OF TÜRKİYE

REVENUE ADMINISTRATION DIRECTORATE

ANTALYA TAX OFFICE DIRECTORATE

INCOME AND CORPORATE TAX DIRECTORATE
Number : 49327596-125[KVK.2014.ÖZ.40]-178 22/07/2015
Subject : Whether outerwear expenses will be considered as expenses

In your special notice request form registered in the interest; it is stated that your company is engaged in advertising, publishing, magazine printing and various organizational activities, that you conduct shootings and interviews due to your job, that you attend openings and invitations; that you need to pay attention to your clothing and appearance because your job appeals to visuality; therefore, you have clothing, shoes, hairdresser and cosmetic expenses; and our Presidency’s opinion is requested on whether these expenses can be deducted by your company in terms of the Corporate Tax Law and the Value Added Tax Law.

IN TERMS OF THE CORPORATE TAX LAW:

In Article 6 of the Corporate Tax Law No. 5520; it is stipulated that the provisions of the Income Tax Law regarding commercial income will be applied in determining the net corporate income. According to this provision, the expenses in Article 8 of the Corporate Tax Law and Article 40 of the Income Tax Law will be deducted from the corporate income to be determined.

Article 40 of the Income Tax Law No. 193 lists the expenses to be deducted in determining net income, and in the first paragraph (1) of the same article, it is stated that general expenses incurred for the acquisition and maintenance of commercial income can be deducted as expenses in determining net income.

General expenses incurred for the acquisition and maintenance of commercial income are expenses incurred in connection with the commercial organization, other than the expenses that are not legally accepted as listed in the Income and Corporate Tax Laws, and these can also be called business expenses.

According to these provisions and explanations; since the outerwear, hairdresser and cosmetic expenses that you stated that you used in the performance of company activities are not exclusive to the execution of your activity, it cannot be said that there is a direct connection between your stated expenses and the acquisition or maintenance of corporate income.
Accordingly; it is not possible to take into account the clothing, shoes, hairdresser and cosmetic expenses you made as expenses in determining corporate income.

IN TERMS OF VALUE ADDED TAX LAW:

Value Added Tax Law:

-In subparagraph (1) of the first paragraph of Article 1; it is stipulated that deliveries and services made within the framework of commercial, industrial, agricultural activities and freelance professional activities in Turkey are subject to VAT

-In subparagraph (1) of Article 29; it is stipulated that taxpayers can deduct the VAT calculated on the taxable transactions they make, and shown on invoices and similar documents issued for deliveries and services made to them in relation to their activities

-In subparagraph (d) of the first paragraph of Article 30; it is stipulated that VAT paid for expenses whose deduction is not accepted in determining the income according to the Income and Corporate Tax Laws cannot be deducted from the VAT calculated on the taxable transactions of the taxpayer

Accordingly; Since the expenses in question are expenses for which deduction is not accepted in determining the profit according to the Income and Corporate Tax Laws, it is not possible for your company to deduct the VAT incurred due to these expenses in accordance with subparagraph (d) of the first paragraph of Article 30 of the said Law.

…

Source: Istanbul Chamber of Certified Public Accountants
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.

]]> https://www.muhasebenews.com/en/can-cpas-write-off-their-expenses-for-suits-and-similar-items-they-use-for-work/feed/ 0 If the workplace is transferred to another address within the borders of the same province within the jurisdiction of another unit of the SSI, it is sufficient to notify the change of address in writing https://www.muhasebenews.com/en/if-the-workplace-is-transferred-to-another-address-within-the-borders-of-the-same-province-within-the-jurisdiction-of-another-unit-of-the-ssi-it-is-sufficient-to-notify-the-change-of-address-in-writi/ https://www.muhasebenews.com/en/if-the-workplace-is-transferred-to-another-address-within-the-borders-of-the-same-province-within-the-jurisdiction-of-another-unit-of-the-ssi-it-is-sufficient-to-notify-the-change-of-address-in-writi/#respond Mon, 19 Aug 2024 08:51:54 +0000 https://www.muhasebenews.com/?p=153613 Law No. 5510
Workplace, notification, transfer, transfer and transportation of workplace

ARTICLE 11- Workplace is the place where the insured perform their work together with the material and non-material elements.

Places connected to the workplace that are related in terms of quality with the goods produced or services provided in the workplace and organized under the same management, resting, child feeding, eating, sleeping, washing, examination and care, physical or vocational training places, other annexes such as courtyards and offices and vehicles are also considered as workplaces.

The employer is obliged to submit the workplace notification, a copy of which will be prepared by the Institution, to the Institution at the latest on the date the insured person starts to work. (Amended second sentence: 15/2/2018-7099/18 art.)
If the company establishment is notified to the trade registry offices, this notification made is deemed to have been made to the Institution and no additional workplace notification is prepared by the relevant parties. Trade registry offices must notify the Institution of this notification made to them within ten days at the latest.

In case of change of type of companies subject to the provisions of Turkish Commercial Code No. 6762 dated 29/6/1956, merger or joining another company, the date of announcement regarding the registration of these issues in the trade registry; in case of new partners being accepted to the company in ordinary companies, it must be notified to the Institution with a workplace notification within ten days following the date of the new partner being accepted.

In case of transfer of the workplace from the address where it operates to an address in another province, transfer or transfer of a job or workplace where an insured person is employed to another employer, the heirs are obliged to submit the workplace notification to the Institution within ten days following the date of transfer of the workplace, the new employer taking over the job or workplace, and in case of transfer of the workplace by inheritance, the heirs are obliged to submit the workplace notification within three months from the date of death at the latest. If the workplace is transferred to another address within the boundaries of the same province and falls within the scope of duty of another unit of the Institution, it is sufficient to notify the change of address in writing. The insurance rights and obligations of the insured working in these jobs continue.

Governorships, municipalities and other public and private legal entities authorized to issue licenses are obliged to notify the Institution of the information and documents regarding the construction permit and all other licenses or transactions that have the nature of a license, and if any, information regarding the employment that forms the basis for issuing these permits, within one month from the date of issuance. (Additional sentence: 15/2/2018-7099/18 art.) The Institution determines which of these notifications will replace the notification of the workplace, and no additional workplace notification is issued for those determined.

Administrative fines are imposed on those who fail to fulfill the obligations specified in this article in accordance with subparagraph (b) of the first paragraph of Article 102. The imposition of an administrative fine does not prevent the fulfillment of these obligations.

The subcontractor shall report the insured employees employed by the main employer at the workplace, provided that the contract between the employer and the employer is presented, using a special number obtained from the Institution, from the file registered with the main employer.

Failure to submit or late submission of the workplace notification shall not eliminate the rights and obligations specified in this Law. The form and content of the workplace notification and the procedures and principles regarding the implementation of this article shall be regulated by the regulation to be issued by the Institution.

Source: Law No. 5510
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.

]]> https://www.muhasebenews.com/en/if-the-workplace-is-transferred-to-another-address-within-the-borders-of-the-same-province-within-the-jurisdiction-of-another-unit-of-the-ssi-it-is-sufficient-to-notify-the-change-of-address-in-writi/feed/ 0 Is it possible to apply deduction on the VAT of a property that we bought and will use as a workplace? https://www.muhasebenews.com/en/is-it-possible-to-apply-deduction-on-the-vat-of-a-property-that-we-bought-and-will-use-as-a-workplace/ https://www.muhasebenews.com/en/is-it-possible-to-apply-deduction-on-the-vat-of-a-property-that-we-bought-and-will-use-as-a-workplace/#respond Mon, 25 Feb 2019 12:12:13 +0000 https://www.muhasebenews.com/?p=47910 Is it possible to apply deduction on the VAT (TRY 150.000) of a property that we bought from a construction company to use as a workplace?

 

It is possible to apply discount on the VAT on the invoice of the property which is bought and delivered from a construction company with a deed on condition that the VAT is entered on the books.

 

 

 

 

 

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.

]]> https://www.muhasebenews.com/en/is-it-possible-to-apply-deduction-on-the-vat-of-a-property-that-we-bought-and-will-use-as-a-workplace/feed/ 0 Are we required to declare with the same transfer number the SSI statement and termination of employment of an employee who will work in another workplace of the same employer? https://www.muhasebenews.com/en/are-we-required-to-declare-with-the-same-transfer-number-the-ssi-statement-and-termination-of-employment-of-an-employee-who-will-work-in-another-workplace-of-the-same-employer/ https://www.muhasebenews.com/en/are-we-required-to-declare-with-the-same-transfer-number-the-ssi-statement-and-termination-of-employment-of-an-employee-who-will-work-in-another-workplace-of-the-same-employer/#respond Thu, 17 Jan 2019 14:44:43 +0000 https://www.muhasebenews.com/?p=44428  Is it possible for an employee from Company A to Company B of the same employer with a different tax I.D?

For statement of employment of an insured employee who is being transferred, it should be completed through the ‘’Social insurant who is working at the other branch which is registered by the same or another insurance department /provincial insurance department the same employer through transfer and  before the termination of their service contract’’ option in the Exceptional Case Declaration Table.

‘’16-Transfer’’ option in the employment termination declaration segment must be used when declaring the insured employee’s employment termination through transfer. To make a transfer between different workplaces of the same employer, I.D numbers of the authorized people of the workplaces or Tax I.D’s of legal persons must be the same. If not, or if the information are not up to date, the system will impose a administrative fine on 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.

]]> https://www.muhasebenews.com/en/are-we-required-to-declare-with-the-same-transfer-number-the-ssi-statement-and-termination-of-employment-of-an-employee-who-will-work-in-another-workplace-of-the-same-employer/feed/ 0 The Regulation of Night Work! https://www.muhasebenews.com/en/the-regulation-of-night-work/ https://www.muhasebenews.com/en/the-regulation-of-night-work/#respond Wed, 07 Nov 2018 07:00:30 +0000 https://www.muhasebenews.com/?p=14268 1- What is Night Work?
As for the requirements of a workplace, qualifications of the work, one might employ an employee who can work during the night.

If a workplace requires working 24 hours and the daily works also include the night work, the employees can work alternately by changing their shifts.

In workplaces like this, the work out of normal working hour means “night work”.

2- How is the “night” defined in night works?
In working life, “night” starts at 20.00 at the latest and finishes at 06.00 at the earliest and it lasts maximum 11 hours.

3- What is the maximum period of night work of an employee?
The period of night work of an employee should be maximum 7,5 hours.

4- In which sector can an employee exceed the normal night working hours?
In some sectors, an employee can work more than 7,5 hours with the written approval of him/her. These sectors;
– Tourism,
– Private security,
– Health sector and related services.

5- How should the shifts be scheduled in workplaces including night works?
In round-the-clock works done in turns, if an employee works in the night during one week, he/she should work in daytime for the following week.

In day and night shifts, there can be applied two-week rotation.

6- How many hours should an employee work if his/her shift is changed?
If the shift of an employee is changed, he/she cannot work without having a rest at least for 11 hours.

7- Who cannot be employed in which sectors for the night work?
In industrial works;
– It is forbidden to employ children and teenagers under 18.
– The procedures and principles about employing major women in night works are specified in the regulations prepared by the Ministry of Health and the Ministry of Labor and Social Security.

Source: The Labor Law No. 4857 (Article 69 and 73)

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.

]]> https://www.muhasebenews.com/en/the-regulation-of-night-work/feed/ 0 Do You Know The Estate Tax Rate? https://www.muhasebenews.com/en/do-you-know-the-estate-tax-rate/ https://www.muhasebenews.com/en/do-you-know-the-estate-tax-rate/#respond Fri, 26 Oct 2018 06:00:02 +0000 http://www.muhasebenews.com/?p=9318 The current estate tax rates are stated below:As one can see in the table, the rate of the dwellings in Metropolitan Municipalities is 2 per thousand. (Such as; İstanbul-Ankara-İzmir-Eskisehir-Adana) The rate of the dwellings out of Metropolitan Municipalities is one per thousand.

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.

]]> https://www.muhasebenews.com/en/do-you-know-the-estate-tax-rate/feed/ 0 What are the Conditions in order to get Additional Pension in the Netherlands? https://www.muhasebenews.com/en/what-are-the-conditions-in-order-to-get-additional-pension-in-the-netherlands/ https://www.muhasebenews.com/en/what-are-the-conditions-in-order-to-get-additional-pension-in-the-netherlands/#respond Tue, 10 Oct 2017 13:00:50 +0000 https://www.muhasebenews.com/?p=16516 1- WHAT IS WORKPLACE PENSION SYSTEM (ADDITIONAL PENSION) IN THE NETHERLANDS?
There is a workplace pension system in the Netherlands in addition to general old age pension system and this system is a completely private system. There is either a pension fund in the workplace or business pension funds. If private pension fund is deducted from the salary during the term of employment, that employee who works for this fund will have a right to have pension. If a person works for different workplaces, each workplace may have different pension fund or the rights in these funds may be collected in a single fund.

2- WHEN SHOULD ONE MAKE AN APPLICATION FOR OLD AGE PENSION?
When one is 65 years old, he/she can claim for old age pension by applying to private pension funds.

3- HOW SHOULD LUMP SUM PAYMENT BE MADE FOR A PERSON WHO WOULD LIKE TO BE RETIRED?
If salary’s annual gross amount is less than 420 Euro, a lump sum payment should be made to a person who would like to be retired and he/she will be discharged from this fund.

***Gross amount should be paid to you without deduction, whether you are paid monthly or you get a lump sum payment. If there is a deduction in the payment, you should make a contact with Turkish Consulates or Turkish Attachés’.

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.

]]> https://www.muhasebenews.com/en/what-are-the-conditions-in-order-to-get-additional-pension-in-the-netherlands/feed/ 0 Can Small Businesses Get Government Support For Occupational Health and Safety Procedures? https://www.muhasebenews.com/en/can-small-businesses-get-government-support-for-occupational-health-and-safety-procedures/ https://www.muhasebenews.com/en/can-small-businesses-get-government-support-for-occupational-health-and-safety-procedures/#respond Thu, 05 Oct 2017 11:00:42 +0000 https://www.muhasebenews.com/?p=23104 Except for state institutions and organizations, those with less than 10 employers and which are included in the hazardous and highly hazardous classes can benefit from Government Support.

However the council of ministers can decide to let those with less than ten employees in lightly hazardous class benefit from it too.

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.

]]> https://www.muhasebenews.com/en/can-small-businesses-get-government-support-for-occupational-health-and-safety-procedures/feed/ 0 The Restrictions For Using Paid Annual Leave Are Lifted!!! https://www.muhasebenews.com/en/the-restrictions-for-using-paid-annual-leave-are-lifted/ https://www.muhasebenews.com/en/the-restrictions-for-using-paid-annual-leave-are-lifted/#respond Thu, 21 Sep 2017 15:00:28 +0000 https://www.muhasebenews.com/?p=22316 1- CAN PAID ANNUAL LEAVE BE SPLIT UP FOR MORE THAN 3 TIMES?
Yes.
In the Paid Annual Leave Regulations published on the Official Gazette dated 03.03.2004 and numbered 25391, article 6, paragraph 3, the clause that said “can be split up in 3 at most” was modified as follows: “can be used in fractions” with the regulations about paid annual leave that was published on the Official gazette dated 18.08.2017, numbered 30158.

With this modification, since the date of the notice dated 18.08.2017, the paid annual leave can be split up in the way the parties agree on.

2- DOES THE CHANGE OF SUB-EMPLOYER AFFECT THE PAID ANNUAL LEAVE RIGHTS?
With the same notice, the paragraph below has been added to the 6th article of the Paid Annual Leave Regulations:

“Among the Sub-employer’s employees, the leaves of those who continue to work in the same work place even though their employers have changed, are calculated considering the duration of their work. The primary employer is responsible with checking if the employees working for the sub-employer use their right to a paid annual leave and ensuring that they use their paid annual leaves. The sub-employer is responsible of providing the primary employer with the permission records they are obligated to keep.”

3- ARE THE PAID ANNUAL LEAVE RIGHTS THE SAME FOR UNDERGROUND WORKERS?
“The paid annual leaves of the underground workers are applied with additional four days for each.”

Source: The Official Gazette – Paid Annual Leave Regulations (18.08.2017 – 30158)

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.

]]> https://www.muhasebenews.com/en/the-restrictions-for-using-paid-annual-leave-are-lifted/feed/ 0