According to the 27998389 - 010.06.02.87 numbered Circular published by the Ministry of Treasury and Finance on 08.01.2019 with the subject ‘Financial and Social Rights’, the coefficients used to calculate the wage of a public officers have been revised effective 01.01.2019.

Details on the above-mentioned subject are outlined below.

The Regulation on Amending the Regulation on Short-time Working and Short-time Working Allowance entered into force upon having been published in the Official Gazette No. 30590, dated 09.11.2018.

This regulation contains the amendments made to the Regulation on Short-time Working and Short-time Working Allowance, which entered into force upon having been published in the Official Gazette No. 27920, dated 30.04.2011. The relevant regulation has been prepared on the basis of the below detailed Additional Article 2 of the Unemployment Insurance Law No. 4447.

Subsistence (Daily Subsistence)

The concepts of travel allowance and subsistence are constantly being confused in our legislation. Although there are very important differences, it is known that SSI premiums are deducted from travel allowance and subsistence is not included in SSI premiums. Below are Mr. Resul Kurt and Mr. Mehmet Maç’s articles on the subject.

As subsistence is included in the Income Tax Law Article 24 which mentions the equivalents of expenses, they are fundamentally a business-related expense and not an allowance provided to an employee. However, they happen to be a benefit and allowance in cases when they are paid in lump sum under the name of daily subsistence and not as an exact and certified travel expense and when partially saved by the employees. The amount beyond the legal degree qualifies as a payment subject to taxation.

Employment contracts with a fixed-term are a valuable instrument with respect to labor laws in many countries. Over time, many firms in Türkiye have begun using this type of employment contract as a way to circumvent the grant of various legal rights that come with indefinite term contracts. Issues with the application of regulation persist despite the numerous court decisions and attempts to stop the usage of fixed-term contracts to serve purposes other than those that they are intended to serve.

Due to the problems mentioned above, firms that have an actual need for fixed-term contracts to be applied to personnel often face problems resulting from the incorrect interpretation of the situation.