What is Excuse Leave?

Excuse leave is a legal leave that allows employees to temporarily leave work for a short period due to specific personal situations. It is a right designed to help employees maintain a balance between their social lives and professional obligations. In Türkiye, this type of leave is regulated under the Labor Law No. 4857.

What is an E-Declaration?

The E-Declaration is a system provided by the Revenue Administration (GİB) that allows taxpayers to submit their tax declarations electronically. Developed to reduce congestion at tax offices and expedite processes, the e-declaration system was regulated with Communiqué No. 340 of the Tax Procedure Law (VUK), after amending Article 257 of Law No. 213. This system, which provides significant convenience for taxpayers, ensures the effective management of declaration processes in compliance with legal regulations.

Transparency and trust are crucial in commercial life. For companies to maintain their legal existence, certain commercial activities and legal changes in their commercial information must be officially documented and announced. The Trade Registry Gazette is an official publication in Türkiye that ensures the public announcement of processes such as the establishment, amendments, and liquidation of all companies registered with the Trade Registry. The commercial transactions of joint stock, limited, partnership, collective, and sole proprietorship companies operating in Türkiye gain legal status by being published in the Trade Registry Gazette. This process is mandated to publicly disclose the information registered with the trade registry.

In Türkiye's employment relations, the Main Employer - Sub-Employer practice is explicitly regulated under Labor Law No. 4857. Article 2/6 of the Labor Law defines this relationship as a situation where an employer assigns auxiliary tasks related to the production of goods or services at the workplace, or a portion of the main work requiring expertise due to business needs and technological reasons, to another employer. The Sub-Employer is obligated to carry out these tasks with its own employees solely at the relevant workplace. At the same time, under this law, the Main Employer is also jointly liable with the Sub-Employer for the obligations arising toward the Sub-Employer's employees.

What Are Employment Documents?

Employment documents refer to the set of documents that an employee must submit to the employer before starting a job. These documents are required to verify the employee's identity, criminal and health background, arrange the employment contract, and provide all legally necessary documents. According to Turkish Labor Law and other relevant regulations, every employee must submit these documents in full to the employer. Additionally, these documents are kept in a personnel file that regulates the employee-employer relationship.

One of the most significant profit steps for investors is dividends, which are the shares distributed by companies from their year-end profits to their shareholders. These distributions can typically be in the form of cash or additional shares. Dividends are an effective way for a company to share its success and financial strength with its investors. So, how are dividends calculated and why are they distributed? What does dividend distribution mean for companies? Let’s explore the answers to all these questions in detail.

What is a Collective Bargaining Agreement?

A collective bargaining agreement is a written contract between employees, represented by a labor union, and an employer that outlines the working conditions and rights of the employees. This agreement includes a wide range of regulations, from wages to social benefits. Collective bargaining agreements serve as a tool to protect the rights of employees as a whole and help establish a fair balance between employers and employees. In Turkish labor law, these agreements hold a significant place and are regulated by the Law No. 6356 on Trade Unions and Collective Bargaining Agreements (In Turkish).

The SSI (Social Security Institution) employee registration declaration is a document submitted by the employer to the Social Security Institution (SSI), officially notifying that an employee has started working. This document is mandatory under Law No. 5510, and the employer must submit it before the employee begins working. The employee registration declaration is a crucial step to ensure the employee's insurance registration, the initiation of retirement premiums, and access to healthcare services.

In Türkiye, public holidays and their duration are clearly stated in the Law No. 2429 on National Holidays and General Holidays. In 2025, public holidays and their duration are given in the table below: