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Social Security Law and Legislation

 
10Haziran2021

Tax Amnesty and Tax Reconstruction Law has been Published

The Law regarding Tax Amnesty and Tax Reconstruction has been published with the Official Gazette numbered 31506 and dated 09.06.2021.

The scope of this Law can be summarized as below:

  • Specified receivable (Article 2)
  • Outstanding receivable or receivables in the lawsuit phase (Article 3)
  • Transactions in the investigation phase (Article 4)
  • Tax Amnesty (Article 5)
  • Correction of the company bookings (Article 6)
  • Specified Social Security Institution receivables (Article 7)
  • Outstanding administrative fines and employment premium amounts in the investigation phase (Article 8)

Yazar Selma Kıy, Erdoğdu Onur Erol, Kategori Social Security Law and Legislation, Taxation Law

09Haziran2021

Premium Support for Employees that Benefit from the Social Aids

With the Social Security Circular No. 2021/18, the authorities have made some changes on Circular No. 2018/8, which is about the premium supports for employees that benefit from the social aids under the 5th Article of Law No. 3294.

The related changes that have been come into the force with Circular No. 2021/18 is as below:

1- The examples given for the period of benefit have been revised. Per that change;

Example 1: If the employee meets all the criteria stated on the 5th Article of Law No. 3294, and they are employed on 23.07.2016, the employer portion of social security contributions for the period of 2016/July – 2017/June have been paid by the Ministry.

Example 2: If the employee (A) is employed by (Z) limited company & (Y) joint-stock company and is a resident at a home that gets social aids; we assume the hire and termination dates are as below:

Yazar Erdoğdu Onur Erol, Kategori Social Security Law and Legislation

07Haziran2021

The Declaration of the Remote Workdays

As you know, the remote workdays within a month would need to be declared to Social Security Institution per their General Letter published on 02.06.2021.

Based on this, it has been created a new column on the format of the merged Income Tax and Social Security Premium Declaration file as below:

Yazar Erdoğdu Onur Erol, Kategori Social Security Law and Legislation, Taxation Law

04Haziran2021

Remote Workdays Will be Declared Separately

Social Security Institution has published a General Letter regarding the Remote Workdays and stated that if there are any remote workdays during a month, these days should be declared separately in the merged Monthly Tax and Social Security Premium declaration.

SSI also states that the related update has been made per the recently published Remote Work Regulation and for this purpose, a new column/area regarding the remote workdays added to the format of the Merged Tax and Social Security Premium Declaration Form.

Accordingly, the remote workdays of employees should be tracked by employers for the new declaration format.

Yazar Erdoğdu Onur Erol, Kategori Social Security Law and Legislation, Taxation Law

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