With the Communiqué published in the 31089 numbered Official Gazette on 04/04/2020; the application of Withholding and Premium Service Declaration in the entire Türkiye has been postponed to 01.07.2020.

In addition, new pilot cities have been added and the application dates have been determined as below:

1. For the tax residents in Kırşehir, the application was started to be executed on 01/06/2017
2. For the tax residents in Amasya, Bartın and Çankırı; the application was started to be executed on 01/01/2018
3. For the tax residents in Bursa, Eskişehir and Konya; the application was started to be executed on 01/01/2020 (Except the banks within the scope of Income Tax communique with No: 281)
4. The application for entire Türkiye will be effective as of 01/07/2020 with the declaration period of July / 2020.

Please also find below the important points to consider:

The Law on the Amendment of Some Laws No. 7226, which contains amendments in many laws, including articles on the struggle with Covid-19 outbreak, has entered into force by being published in the Official Gazette dated 26.03.2020 and with repeated number 31080.

Law No. 7226 includes accelerating access to individuals in disasters and emergencies, meeting energy expenditures from the budget, postponing financial liabilities and declarations, compensatory work to be done by the employer, short employment, bounced cheque, unprotested bill, those with loan depts or credit card depts and many more regulations.

You can Find the Regulations in the Law Below

Some amendments were made in the Labor Law (Article 64) with the Law No. 7226 Amending Some Laws published in the Official Gazette 31080 (1st Repeat) dated 26.03.2020.

The statements before the update are as below:

Compensatory Work

ARTICLE 64 – In cases where time worked has been considerably lower than the normal working time or where operations are stopped entirely for reasons of suspending work due to force majeure or on the days before or after the national and public holidays or where the employee is granted time off upon his request, the employer may call upon compensatory work within two months in order to compensate for the time lost due to unworked periods. Such work shall not be considered overtime work or work at extra hours.

Compensatory work shall not exceed three hours daily, and must not exceed the maximum daily working time in any case.

Compensatory work shall not be carried out on holidays.

With the Law no:7226 Article 43, the below update was announced:

As you know, huge volume of activities have stopped in some sectors due to the coronavirus epidemic and employers have started to implement flexible work opportunities.

The employers can apply for short-employment allowance in case of these kind of situations.

Accordingly, the authorities have announced the below updates by adding a Temporary Article 23 to the Law No: 4447 for the purpose of enhancement on the requirements for short-employment allowance.

For the applications that would be applicable until 30 June 2020:

• Of those who have paid premium for the last 60 days and constantly worked before the commencement of short employment,
• those who have paid unemployment insurance premium for at least 450 days in the last three years).