• Income Tax Exempted Food Allowance
• Income Tax Exempted Commuting Allowance
• Disability Degree Discount
• Income Tax Brackets of 2021
• Stamp Tax Rate

a. Minimum Wage

In The press release dated December 28, 2020 the Ministry of Labor along with the Minimum Wage Determination Committee have announced the minimum wage to be effective for the year of 2021 as shown in the table below.

With the Presidential Decision published in the Official Gazette dated December 23, 2020 and numbered 31343;

For those who have never applied for short-term employment before / for those who will apply for the first time, the deadline of 31.12.2020 was extended to 31.01.2021.

For those who applied for short-term employment before 30.06.2020, the previously extended deadline of 31.12.2020 was extended to 28.02.2021.

The details regarding the cancellation of excessive payment refunds in the short-term employment allowance, which entered into force pursuant to the temporary article 29 of the Law No. 4447, were announced with İŞKUR Circular No. 2020/5 (dated 11.12.2020).

According to the circular; "The Procedures and Principles Regarding the Cancellation of Excessive Payments Under the New Coronavirus (Covid-19) Short-Term Employment" are as below:

Excessive and improper payment;

• The force-majeure reason should be related to short-term employment based on New Coronavirus (Covid-19).
• Regardless of the date on which excessive and improper payment was created, the payment period should belong to the period October 2020 and before.
• It should not have been collected as of 17/11/2020.
• It must have been caused by the incorrect transitions of the employers.