Article 7 of the Labor Law dated 22.05.2003 and numbered 4857 was enacted by the TBMM with Law No. 6715 on dated 06.05.2016. The relevant law has been changed as follows.

With this law, a temporary employment contract will be signed between Private Employment Agencies and employers and their transfer to employers will be provided.

In the beginning of April 2016, the question of how sensitive personal data shall be protected arose when the personal information of over 50 million Turkish citizens was released on internet. Coincidently, around the same date the Turkish state released new legislation on how to protect personal information. The legislation entitled the Protection Of Personal Data was published on April 7, 2016 in the Legal Turkish Newspaper and is based on the European Union Commission and EU Parliament’s 95/46/EC numbered, October 24, 1995 dated Directive on the protection of the free movement of personal information and its process.

• Income Tax Exempted Food Allowance

Meal allowance tax exemption amount that is applied as of 1st January 2016 was announced in 290 serial numbered Income Tax General Communique on 25.12.2015 with Official Gazette. According to this announcement, meal allowance, which is provided by the employer outside of the workplace and workplace outbuildings as defined in the Income Tax Law's 23rd Articles, exemption amount is defined as 13,70 TL for 2016.

The Minimum Subsistence Allowance (MSA) is a tax benefit for all employees. The amount of allowance varies on the employee's marital and family status, including dependent children. Employees can benefit from the MSA by filling out a declaration form and indicate information relating to their marital status, spouse's employment status and dependent children, if any.

The employees are responsible for providing truthful information and must inform their employer of any changes in their family status within 1 month, at the latest. While the responsibility of providing up-to-date MSA information rests with the employee, employers are recommended to periodically remind their employees to update their MSA information on their file to avoid potential tax fines.