Mandatory Employment of Disabled Workers and Administrative Sanctions

There are various legal regulations in working life aimed at ensuring the participation of disabled individuals in the workforce, enhancing their integration into social life, and supporting their economic independence. Recently, the issue has resurfaced following notifications from the Turkish Employment Agency (İŞKUR) regarding the reduction of the disability employment gap and the imposition of administrative fines on employers failing to meet their obligations.

This article covers the legal responsibilities of employers, the steps disabled individuals need to take to participate in the workforce, the available support for both employers and employees, and the details of the implementation process.

Employers' Obligation to Employ Disabled Workers

Article 30 of the Turkish Labour Law No. 4857 mandates that private sector workplaces employing 50 or more workers (51 or more for agricultural and forestry enterprises) must employ disabled workers at a rate of 3%, while public sector workplaces must meet a 4% quota. This percentage is calculated based on the total number of employees in the workplace, and administrative fines are imposed for non-compliance.

In determining the number of employees, all workers employed under fixed-term or indefinite-term employment contracts are taken into account. Employees working under part-time contracts are converted to full-time equivalents based on their working hours and included in the total number of full-time employees.

When calculating the quota, fractions below half are disregarded, while fractions of half or more are rounded up to the nearest whole number.

For employers with multiple workplaces within the same provincial boundaries, the obligation is determined based on the total number of employees across all workplaces. The total workforce from all establishments is aggregated, and the requirement is evaluated collectively rather than on a workplace-by-workplace basis.

Disabled workers can be employed under part-time contracts if they request it.

Example of Calculating the Disabled Employment Quota

A private sector employer operating five workplaces within the same provincial boundaries employs a total of 101 workers, 2 of whom are classified as disabled. According to Article 30 of Labour Law No. 4857, the calculation of the employer's disabled employment obligation is as follows:

First, the number of disabled workers already employed is subtracted from the total number of employees. Therefore, the calculation is made based on 101 - 2 = 99 workers. Considering the legally mandated 3% quota, the disabled employment requirement is calculated as:

• 99 x 3% = 2.97

Since fractions of half or more must be rounded up to the nearest whole number, the result is rounded to 3. Thus, the employer is required to employ a total of 3 disabled workers. However, considering the current employment of 2 disabled workers, there is a shortfall of 1 disabled employee in the quota.

This calculation is crucial for ensuring that employers fulfill their legal obligations and comply with the law.

Employees Excluded from the Mandatory Employment Quota Calculation

Within the scope of Labour Law No. 4857 and related regulations, the following employee groups are excluded when determining the total number of workers for the mandatory employment quota:

1. Employees working in jobs and workplaces excluded under Article 4 of the Labour Law No. 4857.
2. Employees working in home-type social service units under Article 16, paragraph four of the Social Services Law No. 2828.
3. Employees working in underground and underwater jobs.
4. Security personnel employed in private security companies established under the Private Security Services Law No. 5188, or security units established for the internal needs of institutions.
5. Journalists working under Law No. 5953 on the Regulation of Relations between Press Workers and Employers, excluding those employed under Labour Law No. 4857.
6. Disabled, former convicts, or those injured in counter-terrorism operations (not classified as disabled) already employed at the workplace.

These groups are excluded from the mandatory employment quota calculation. It is essential for employers to consider these exemptions while fulfilling their obligations.

Requirements for Disabled Individuals to Participate in Employment

The process of disabled individuals accessing the labor market is supported through the active role of İŞKUR (Turkish Employment Agency).

Application Process:

1. Obtaining a Disability Report: Disabled individuals must provide a medical board report from authorized healthcare institutions certifying a disability rate of 40% or above to benefit from employment opportunities.
2. Registering with İŞKUR: Disabled individuals must create a job seeker profile through İŞKUR’s official website or branches. To register as a job seeker, individuals must be at least 14 years old. Those wishing to register online as disabled must verify their disability status by submitting either the original medical board report or a barcoded document obtained from the e-Government portal to the İŞKUR Provincial Directorate or Service Center. Applications of individuals who fail to verify their disability status will be considered under the standard job seeker category. If the report indicates "severely disabled" or "fully dependent" or does not assess the work capability, the disability status can still be registered upon request. However, individuals with a report stating "unable to work" cannot be registered as disabled job seekers. If a disabled job seeker submits a written request, their disability registration can be converted to standard job seeker status.
3. Vocational Training and Guidance Services: Following registration, İŞKUR offers various services considering the qualifications and requirements of professions as well as the characteristics of disabled individuals to help them select the most suitable job and profession based on their preferences and conditions. These services include providing vocational training opportunities related to the chosen profession, facilitating job placements, offering vocational training, consultancy, and rehabilitation programs during the hiring process, implementing or supervising on-the-job vocational training programs, and providing or ensuring the provision of job counseling services.
4. Disabled Worker Placement Process: Registered disabled job seekers are matched with open job postings from registered employers, ensuring proper placement based on the job requirements.

Points to Consider When Requesting Disabled Workers:

Employer's Worker Request Processes

1. Through the Institution

Employers are required to obtain disabled workers through the Turkish Employment Agency (İŞKUR). If a disabled worker is employed without the involvement of İŞKUR, the employer must notify and register the employment with İŞKUR within 15 business days from the worker's starting date. Otherwise, workers not registered with the institution will not be considered under disabled worker status.

2. Disabled Worker Request and Timeframe

Private sector employers must request the disabled workers they are required to employ from İŞKUR within five business days from the date the obligation arises, specifying the qualifications required for the position.

Employers who fail to submit a request within this period will be notified in writing via registered mail and warned to submit a request within five business days from the notification date. Employers who fail to request workers or hire workers on their own within the specified period will be subject to administrative fines.

3. Criteria for Worker Requests

Requests cannot include qualifications beyond those required for the job or conditions that make employment difficult. Job postings with restrictive requirements for candidates will not be accepted.

4. Consistency Principle

In worker requests:

• The profession for which the worker will be employed,
• The conditions required for the worker,
• The requested documents must be consistent.

For example, requesting a computer certificate or boiler operator license for a cook position would be considered inconsistent.

5. Conditions for Disabled Worker Requests

In requests for disabled workers:

• Unless required by the nature of the job, no upper limit can be set on the disability percentage.
• No discrimination can be made between different disability groups. If an employer insists on differentiating between disability groups, İŞKUR will determine whether such a distinction is justified based on the nature of the job.
6. Expense Prohibition

No expenses can be requested from candidates in job postings made under this regulation.

Employment Process of Disabled Individuals in the Private Sector

1. General Provisions

The obligations of private sector employers regarding the employment of disabled workers are based on the following principles:

1. Closing the Disability Employment Gap: The private sector employer must fill the disability employment gap within thirty days from the date the obligation arises.
2. Worker Request Period: Employers must request the disabled workers they are required to employ from İŞKUR within five business days from the date the obligation arises, specifying the required qualifications.
3. Institution's Processing Period: İŞKUR will present qualified disabled candidates with the required documents to the employer within ten days from the date of the employer's request.
4. Employer's Selection and Notification Period: The employer must fill the disability employment gap within fifteen days from the meeting date through one of the following ways:
• From the candidates referred by İŞKUR or registered on the İŞKUR portal,
• From disabled candidates the employer has independently identified.

The employer must notify İŞKUR about the candidates hired or rejected, including the reasons for rejection.

2. Request and Evaluation Process
1. Request Details: During the worker request process, the employer must provide details such as wages, working conditions, transportation, meals, and the nature of the job. The İŞKUR officer responsible for the workplace provides guidance on the profiles of registered disabled individuals and ensures the requests can be met through İŞKUR's records.
2. Institution's Request Review:
• The workforce requests recorded by the employer in the system are reviewed by İŞKUR personnel.
• If the requirements cannot be met with the registered disabled individuals, conditions are revised through discussions with the employer.
• Requests that meet the criteria or are adjusted after consultation with the employer are approved by the authorized personnel.

Example Case: If an employer requests an E-class driver's license for a disabled position, İŞKUR will intervene as most disabled individuals cannot obtain such a license. The employer will be requested to adjust the requirements.

3. Interview Process:
• Group interviews are organized between the employer and disabled candidates.
• The employer, the İŞKUR officer responsible for the workplace, and the candidates attend the interviews.
• Interview results are recorded in the "Employer – Disabled Job Interview Form" and signed by all relevant parties.
4. Absence of Suitable Disabled Candidates:
• If no suitable candidates are available for the interview, the process is repeated.
• The job criteria are reassessed, and a new request is opened, restarting the process.
3. Failure to Fulfill Obligations
1. If the employer fails to notify İŞKUR of the results within fifteen days:
• A written warning is sent via registered mail within the next two business days.
• The employer is given five additional business days from the notification date to fulfill the obligation.
2. If the employer still fails to meet the obligation:
• An administrative fine will be imposed under Article 101 of Labour Law No. 4857 for each disabled worker not employed and for each month the obligation remains unfulfilled.
• Employers persistently failing to fill the disability employment gap will continue to face fines until compliance is achieved.

Adapting the Workplace and Working Conditions for Disabled Employees

1. Adapting Workplaces for Disabled Employees

Employers are obligated to make the necessary adjustments to ensure that disabled employees can work efficiently and healthily in the workplace. The responsibilities of employers in this regard include:

• Arranging the workplace to meet the needs of disabled employees and ensuring the job is suitable for them,
• Taking measures to protect employees' health,
• Employing disabled individuals in professions related to their skills or in similar occupations,
• Allowing opportunities for disabled employees to improve their job-related knowledge and skills,
• Providing the necessary tools and equipment for their work.
2. Adjusting Working Hours

If appropriate conditions exist in the workplace, the working hours of disabled employees may be adjusted to accommodate their condition, provided they are not shorter than the minimum working hours specified in the Labour Law.

3. Jobs Where Disabled Individuals Cannot Be Employed

For health and safety reasons, disabled individuals cannot be employed in the following jobs:

• Underground and underwater jobs,
• As security personnel in private security companies or security units established by public institutions and organizations for their own needs,
• In positions where the medical board report explicitly states they cannot work.
4. Non-Discrimination Principle

Disabled individuals must not face discrimination at any stage of their working life, starting from the recruitment process. This includes job selection, application forms, selection processes, technical evaluations, proposed working hours, and working conditions. No discriminatory practices should be applied against disabled employees. They must be granted equal rights without being treated differently from other employees.

Moreover, if an employer discriminates against or treats disabled employees unfairly, a criminal complaint can be filed based on Article 122 of the Turkish Penal Code No. 5237.

Incentives for Employing Disabled Workers

1. Scope of Incentive

To encourage the employment of disabled workers in the private sector, the Treasury permanently covers the entire employer’s share of the insurance premium calculated based on the minimum earnings subject to premium contributions.

2. Conditions for Benefiting from the Incentive

Employers must meet the following conditions to benefit from this incentive:

• The monthly premium and service documents for insured disabled employees must be submitted to the Social Security Institution (SGK) within the legal deadline.
• The premium amounts must be paid in full.

Income Tax Law – Disability Discount Rates for Disabled Employees

Tax Discount

Disabled employees can benefit from a disability discount in the calculation of their taxable income base.

To benefit from the disability discount, disabled individuals can apply with the necessary documents by submitting a petition to the Tax Office Directorate, Revenue Administration, or District Tax Office. Applications can also be made through the e-Government platform.

2025 Disability Tax Discount and Tax Benefits

The disability tax discount amounts applicable to the income tax base for disabled individuals in 2025 are determined based on the degree of disability as follows:

Disability Degree	Monthly Discount Amount (TRY)	Annual Discount Amount (TRY)
1st Degree (80% and above)	9,900.00 TRY	118,800.00 TRY
2nd Degree (60%- 79%)	5,700.00 TRY	68,400.00 TRY
3rd Degree (40%- 59%)	2,400.00 TRY	28,800.00 TRY

These discounts reduce the taxable income base, lowering the payable income tax and effectively increasing the net salary of disabled employees.

Monitoring and Supervision

1. Monitoring

In accordance with Article 30 of the Labour Law No. 4857, the monitoring of mandatory disability employment quotas is regularly conducted on a monthly basis by the Provincial Directorates of the Turkish Employment Agency (İŞKUR).

Inspections are carried out to verify whether employers are complying with their legal obligations to employ disabled and former convict workers appropriately in their workplaces.

2. Administrative Fines

Employers who fail to submit a workforce request or do not fill their disability employment quotas are subject to administrative fines under Article 101 of the Labour Law No. 4857. As of 2025, a fine of 30,081.00 TRY per disabled worker not employed and for each month the quota remains unfilled will be imposed.

3. Information Disclosure Obligation and Penalty

If requested by İŞKUR, employers are required to provide the necessary information regarding employment and workforce matters within the specified timeframe. Failure to comply with this obligation will result in an administrative fine of 40,826.00 TRY for private sector employers under Article 20, Paragraph 1(i) of the Turkish Employment Agency Law No. 4904 for 2025.

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