In Türkiye, one of the most important taxes in the financial sector, the Banking and Insurance Transactions Tax (BITT), is an indirect tax levied on the revenues obtained from banking and insurance services as well as on certain transactions. Playing a regulatory role in the economy, Banking and Insurance Transactions Tax contributes to public revenues by recording financial transactions. The manner of application, rates, and exceptions of the tax are determined by Expense Taxes Law No. 6802.

An amendment made in Article 102 of Law No. 5510 on Social Insurance and General Health Insurance stipulates that employers who submit declarations and documents to the Institution after the legal deadline, under certain conditions, will receive a discount equivalent to one fourth of the administrative fine amount. This regulation is understood to aim at encouraging employers to fulfill their obligations retroactively.

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 2025 tax regulations are the 2025 tax brackets. In this article, we have summarized key topics such as income tax, tax brackets, and how tax brackets are calculated for you.

The Occupational Health and Safety Law No. 6331 imposes significant obligations on employers to ensure occupational health and safety services, taking into account hazard classifications.

Under the law, the employer is responsible for ensuring the health and safety of employees related to their work. The scope of these obligations is regulated in Article 5 and includes the following:

What is an Internship?

An internship is a temporary work experience that provides students or recent graduates with practical, hands-on knowledge and skills in a specific field or industry. These opportunities can be paid or unpaid, full-time or part-time, and can last from a few weeks to several months. They allow students to apply what they've learned in school to the business world while also making valuable connections and gaining insight into their chosen profession. In essence, internships are a valuable stepping stone for individuals seeking to jump-start their careers and gain a competitive advantage in the job market. The rise of remote and hybrid working in today's business world has increased online (remote) internships and made them the new norm.

What Is Unemployment Fund (Unemployment Allowance)?

Unemployment fund, "or as specified in the law, "unemployment allowance," is a payment provided to individuals who have previously worked as insured and meet all the conditions specified in Law No. 4447 (In Turkish) to financially support them to prevent income loss when they become unemployed. Unemployment fund is provided to insured individuals for a specific duration and amount during the period of their unemployment, based on certain conditions as specified in the law. The purpose of providing unemployment funds is to ensure that the individual who becomes unemployed can sustain their own and their family's livelihood during the period of unemployment.

The minimum wage increase will directly affect both employees’ salaries and employers’ costs. Changes in the minimum wage will have a wide-ranging impact in several areas.

Here are some critical parameters directly influenced by the minimum wage increase:

Adjustments Under Law No. 5510 on Social Insurance and General Health Insurance

In today's modern work environment, social benefits provided to employees not only enhance work efficiency but also foster a sustainable culture of loyalty in the workplace. In this context, benefits in-kind are a crucial social support mechanism provided by employers to meet specific needs of their employees. Benefits in-kind are regulated under Turkish Labor Law and Social Security Laws, offering various advantages for both employers and employees. However, the implementation, payroll processing, and taxation aspects of these benefits require careful consideration.

Remote work, hybrid work, and flexible work models are becoming increasingly prevalent, yet issues of employee continuity and productivity remain persistent topics of concern. Within this context, employees taking long-term uninterrupted medical leave or frequently obtaining medical reports can negatively impact both employee-employer relations and overall workplace efficiency. This article examines the effects of medical report on employment relationships within the framework of Labor Law, employer obligations, and employee rights.