Constitutional Court decides on the texture of personal messages of the employee.

The Constitutional Court Decision published on the Official Gazette dated November 15, 2022 and numbered 32014 included the concept of personal data.

Due to the insulting messages of the employee on the company phone about other colleagues, the employment contract was terminated by the employer with a valid reason. According to the employee's claim, the contents of the messages are personal data and were obtained unlawfully by the employer. According to the employer's claim, since it is a company phone, the messages of the employee on the company phone were obtained in accordance with the law, since the device was a company device.

With the "Regulation on Amending of the Regulation on Social Security Transactions" published in the Official Gazette dated November 11, 2022 and numbered 32010, arrangements were made regarding the cost of meals being subject to SSI premium.

The below changes have been made with the new regulation on the Social Security Transactions.

• In case that, meals are not provided to the employees by the employer in the workplaces and its outbuildings, all kinds of payments made to the employee and third parties for the insured under the name of meal cost will be exempt from the SSI premium base. The SSI exemption of cash meal allowance will be applied for actual workday.
• The exemption rate will be announced by SSI.
• The new application will enter into force on 1st of December 2022.

"The New Omnibus Law on the Amendment of the Income Tax Law and Other Laws" (In Turkish) published on Official Gazzette dated 9th November 2022 and numbered 32008 has brought about the regulations to the Income Tax Law and Corporate Tax Law and Other Laws.

With the new Omnibus Law published, below regulations have been made:

Communiqué on the Amendment of the Communiqué on the Procedures and Principles for the Implementation of the Article 376 of the Turkish Commercial Code Numbered 6102 ("Amendment Communique") (In Turkish) has been published in the Official Gazette dated November 8, 2022 and numbered 32007. The amendment made in the Communique is as follows;

With the Amendment Communiqué, published in the Official Gazette dated September 15, 2018 and numbered 30536, the provisional clause of "Communiqué on the Procedures and Principles for the Implementation of the Article 376 of the Turkish Commercial Code Numbered 6102” ("Communiqué") (In Turkish)