The statutory deductions applicable in a standard Turkish payroll are social security premium, income tax, and stamp tax. Also, the salaries generated from liaison offices in Türkiye are exempt from income tax per Article 34/14 of Income Tax Law, and these are only subject to social security.

Also, the income tax exemption as much as the income tax deduction amount calculated over the minimum wage for all wages introduced in 2022 will continue in 2023 as well.

Social Security Premium

Social Security Premium is calculated over wages monthly and paid jointly by the employee and the employer. The contribution rates are as follows:

With the Presidential Decision published in the Official Gazette dated December 29, 2022 and numbered 32058, the application period of the insurance premium incentive numbered 6111, which is included in the temporary article 10 of the Unemployment Insurance Law No. 4447 (In Turkish), is extended until December 31, 2023.

For each insurant employee to be recruited in order to apply the relevant incentive, it is essential that;

• The employee must not have been employed in another business in the last 6 months,
• Men must be older than 18 and younger than 29, and women must be older than 18 years of age,
• The employer must not have any outstanding premium debt and or administrative fines,
• If the employee worked for another employer in the past, such employer must not have benefited from the incentive number 6111 for that employee,
• The employee must have been employed in addition to the average number of persons in the 6-month term prior to his/her date of recruitment,
• An incentive check must be carried out on the SGK (SSI) system for the employees, and an approval must be given via the system if appropriate.
• In addition, incentive numbered 6111 can only be benefited for actual works.

With the Circular dated December 14, 2022 and numbered 2022/26 published by the Social Security Institution, the procedures and principles regarding the social security premium exemption for the electricity, natural gas and similar heating allowances have been announced.

According to the relevant Circular, to be able to benefit from this exemption, these allowances;

• Should be done for electricity, natural gas, and other heating
• Should be made from December 9, 2022 to June 30, 2023 (including this date),
• Should be made in addition to the current social security premium base,
• Should not exceed 1,000 TRY per month.

Regulation on Electronic Commerce Intermediary Service Provider and Electronic Commerce Service Providers ("Regulation")for the audits of electronic commerce intermediary service providers and electronic commerce service providers and commercial relations between them has been published in the Official Gazette numbered 32058 and dated December 29, 2022.

The issues regulated by the Regulation are as follows:

1- Obligation to Provide Information

The Regulation defines "electronic commerce service provider" ("ETHS") and "electronic commerce intermediary service provider" ("ETAHS").

Accordingly, ETHS and ETAHS are obliged to have the information specified in the Regulation under the title of communication in their own electronic commerce environment.

2- Order Obligations

ETHS and ETAHS in electronic environment, the obligation is imposed to provide technical tools such as the sale of second hand article in a separate category, the submission of issues related to price and delivery and tax costs before entering payment information, and the provision of technical tools such as ‘return' with summary order form before the order is approved.