The shareholders of Limited Liability Companies are considered as insured under Bağkur under 4/B item of law number 5510. Following their retirement, they will be considered as insured in the extent of social security support contribution. With the omnibus bill number 6645, as of July an important change has put into effect.

With the merging of the improving technological infrastructure and the audit culture, controls and investigations have started to be made more often and more effectively. In the context of this article, we will shortly touch briefly to the subject, that many company shareholders face penalty risks.

It is made obligatory to have the daily working household employees insured. In practice it is realized that, problems and difficulties are often experinced, even though the execution of these processes are quite easy and quick. As per the relevant regulation, even for a household employee to work for 1 day, they must be insured.

Daily Household Employee: The definition for individuals, who can perfom the tasks such as cookig, cleaning, washing dishes, laundering, ironing, gardening and shopping, child and eldercare outside the household members.

We would like to present you the easiest method fo this process.

According to the first paragraph of the Article 30 of Labor Law Number 4857; the private sector employers, who employ fifty or more employees within the borders of same province, are liable to employ disabled personnel at least at a ratio of 3% in positions appropriate for them according to their occupations and physical and mental conditions.

According to the Article 30 of Law Number 4857; in determining the liability to employ disabled personnel and in determining the number of disabled personnel to employ in the case of the existence of such liability:

• When calculating the number of personnel employed within the same province, all of the employed workers are taken into consideration, regardless of their employment being definite or indefinite term.
• If some employees amongst the personnel are employed for part time work, the work period of these personnel working with part-time contract are changed into full-time period.
• The sum of number of days that the part-time workers are paid in the relevant month is divided by 30 and this amount is added to the number of full-time workers. In case this amount, which is found after being divided by 30, is a fractional number, the fractions up to the half are not considered, but the halves and the fractions above the halves are rounded off to a whole number.