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:

Economic uncertainties and fluctuations in the business world severely complicate companies' financial management, leading to a more widespread occurrence of legal processes such as concordat and bankruptcy. When companies face these challenges, significant risks arise, especially for employers experiencing payment difficulties, often resulting in situations like the declaration of concordat, bankruptcy, or the postponement of bankruptcy. These situations directly impact employees, leading to delays, partial payments, or non-payment of wages, which may be their sole source of income. At this critical juncture, the Wage Guarantee Fund (ÜGF) comes into play to mitigate the adverse effects caused by the weakening of companies' financial structures.

The tax system plays a critical role in maintaining the economic balance of society and financing public services. Tax brackets, updated annually, determine the financial obligations of taxpayers. Among the most anticipated topics of the working population regarding the 2024 tax regulations are the 2024 tax brackets. In this article, we have summarized key topics such as income tax, tax brackets, and how tax brackets are calculated for you.