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04June2025

New Threshold for Wage Payments: Bank Transfer Obligation for Employers with 3 or More Employees

A significant update has been made to the "Regulation on the Payment of Wages, Bonuses, and All Similar Entitlements via Banks," as published in the Official Gazette dated June 4, 2025.

According to the amendment:

The obligation to pay net wages and similar entitlements via bank transfer now applies to employers with three or more employees, instead of the previous threshold of five, under the scope of The Press Labour Law No. 5953, the Labor Law, and the Maritime Labor Law.

Author Ümit Kır, Category Social Security Law and Legislation

02June2025

Implementation of SMS-Based Secondary Authentication in SSI’s Notification Portal for Non-Worked Days

As part of the Social Security Institution’s (SSI) Notification Portal for Non-Worked Days (also known as e-Vizite), a two-step SMS verification process will be implemented as of July 1, 2025, to enhance user access and data security.

With this new regulation, significant changes will be introduced regarding the use of the system.

Author Ümit Kır, Category Social Security Law and Legislation

26May2025

Council of State Decision Regarding SSI's Meal Card Regulations

By the decision of the Council of State 10th Chamber numbered 2023/170 E. and 2024/1853 K., paragraph 7, subparagraph (a) of Article 97 of the Social Insurance Transactions Regulation and the relevant provisions of the Circular on "Meal Allowance" published based on this article have been annulled. Upon appeal of the decision, the annulment decision was upheld and finalized by the decision of the Council of State Administrative Case Chambers Assembly dated March 6, 2025, numbered 2024/2809 E. and 2025/539 K.

In the reasoning of the decision rendered by the Council of State, the nature of meal allowances provided by employers to employees through meal cards, checks or coupons and their impact on Social Security base amount have been comprehensively evaluated.

Author Ümit Kır, Category Social Security Law and Legislation

30April2025

Extension of Filing Deadline for Corporate Tax Returns for the 2024 Fiscal Period

By the circular of the Revenue Administration dated April 29, 2025;

The filing deadline for Corporate Tax Returns regarding the 2024 fiscal period, which were originally due by the end of April 30, 2025, as well as the deadline for payment of taxes accrued based on these returns, has been extended until the end of Monday, May 5, 2025.

Author Ümit Kır, Category Taxation Law

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