As it is known, with the addition of temporary Article 109 to the Social Insurance and General Health Insurance Law No. 5510, the minimum wage support to be provided to employers in 2025 was regulated.

You can access our publication on the subject here.

Regarding the minimum wage support to be provided in 2025, the Social Security Institution has published Circular No. 2025/9 dated March 13, 2025, outlining the procedures to be carried out.

Employees who are obliged to submit annual income tax returns for 2024 tax year wages or other non-wage income (including employees working in R&D centers and technology development zones) can submit their declarations between March 1 - April 2, 2025 using the online declaration system of the Revenue Administration.

Employees can have annual income tax return obligations for their wage income under certain conditions.

With Circular No. 2025/8 issued by the Social Security Institution on March 11, 2025, an amendment has been made to Circular No. 2013/11 on Insurance Transactions, dated February 22, 2013. As part of this amendment, the following paragraph has been added to the regulations concerning the issuance and cancellation of termination declarations:

"In cases where termination was initially reported without entitlement to severance or notice compensation, but a mediation settlement agreement or court decision subsequently grants such compensation to the employee, the reason for termination shall be updated accordingly. Upon the employee’s or employer’s application to the Institution with a court decision or a mediation settlement agreement bearing the status of an enforceable judgment, the termination reason shall be changed in accordance with the respective court ruling or mediation decision."

Each year, the rental income earned by real persons are declared to the respective tax office with the Annual Income Declaration until the end of March (for 2024 income, April 2, 2025). The types of income that are within the scope of immoveable assets except the rental income, are stated in the Income Tax Law Number 70. In order to declare the rent income, the lump sum expense method and actual expense method are implemented. Taxpayers who choose the lump-sum expense method can deduct the lump-sum expense of 15% of the amount remaining after deducting the exemption amount from the rental income in return for actual expenses. Those who lease the rights cannot apply the lump sum expense method. In the below table, the related details are provided for rental income from residential and commercial properties.