With the regulation made in the Income Tax Law General Communiqué No. 328 published in the Official Gazette dated October 17, 2024 and numbered 32695, the limit of 500 TRY in housing lease payments has been abolished and it is obligatory to certify all lease payments with documents issued by banks or post offices.

Collections and payments made by lessors and lessees of residential and business premises through court and execution or in kind regarding the rental fee are not within the scope of the obligation to certify.

The regulation made with the Communiqué is as follows:

In recent days, there has been curiosity regarding whether employers should pay for the first two days of sickness reports. While there are differing opinions on this matter, it has come to issue that the decision of whether the first two days of sick leave taken by employees should be paid by the employer is not at the employer's initiative and these days must be compulsorily paid by the employer regardless of whether employees' salaries are determined on a monthly, fixed, hourly, or daily basis.

In the concrete case, which is subject of the decision of the 12th Criminal Department of the Court of Appeal with Basic 2020/1413, Dated November 17, 2021 and Decision numbered 2021/8051,it has been determined that the employee who lost his life due to a work accident worked as an electrician in the electrical work included in the dangerous work class, but he did not have a diploma or vocational education document related to electrical work. Since this situation is prohibited in the Occupational Health and Safety Law and the employer does not fulfill its obligations listed in Occupational Health and Safety Law, the Court of Appeal decided that the crime of killing by gross negligence was committed against employee.

REVIEWING OF THE DECISION

In the Occupational Health and Safety Law (in Turkish) ("Law"), some jobs are separated from others and classified as dangerous and very dangerous jobs. The main reason for this distinction is to keep the employer's supervision and control obligation at the highest level and the minimize both the degree of damage and the number of work accidents that may occur with it.

The Circular involving the additional measures regarding COVID-19 determined in the Presidential Cabinet convened on August 19, 2021 is sent to the relevant institutions. According to the Circular, as of September 6, 2021; for people who are not vaccinated should submit a PCR test with a negative result;

• In participation in activities such as concerts, cinemas, and theaters,
• Intercity travels by plane, bus, train, or other public transportation vehicles, excluding private vehicles,
• Participation in other events or activities in which people are present collectively is determined by the relevant governorships/sub-governorships.