According to the Circular dated January 6, 2025 and numbered 27998389-010.06.02-3676469 published by the Ministry of Treasury and Finance with the subject ‘Financial and Social Rights’, the coefficients used to calculate the wage of a public officers have been revised effective January 1, 2025.

Income Tax Exempted Severance Pay

The provision in Article 97, paragraph 7, subparagraph (a) of the Social Insurance Transactions Regulation, which governs the earnings subject to premiums for insured individuals under Article 4, paragraph 1, subparagraph (a), had previously stated; "Provided that no meals are provided at the workplace or its premises, any payments made under the name of meal allowances, whether directly to the insured or to third parties on their behalf, shall not be considered in calculating earnings subject to premiums, up to the amount obtained by multiplying the daily minimum wage by a rate determined by the Institution's Board of Directors and the number of days actually worked."

With the amendment published in the Official Gazette dated June 29, 2024 and numbered 32587, the scope of work that can be done in two shifts within 24 hours and the scope of work that can be done at night in the Regulation on Special Procedures and Principles Regarding Work Conducted with Workers in Shifts, Articles 4 and 7 have been expanded.

Amendments Made:

The Decision of The Constitutional Court dated February 1, 2024 with file no 2022/154 and decision no 2024/33 was published in the Official Gazette numbered 32489 on March 14, 2024.

The purpose of this Decision is to protect the right to rest guaranteed by the Constitution.

Paragraph 7 of Article 40 of the Maritime Labour Law ("Law") states that "If the service contract is terminated in accordance with paragraphs II, III and IV of Article 14 before the seaman has used the annual paid leave to which he is entitled, the employer or the employer's representative must pay the seaman the wage for the leave period." Subparagraph I of Article 14 of the Law, which is not mentioned in the relevant article, regulates the employer's right of termination in cases where it becomes impossible for the seaman to work and there is a contrary to the law, customs and ethical rules.