Leave management is a critical human resources function that encompasses the entitlement, accrual, request, approval, recording, and reporting processes of employee absences such as annual leave, personal leave, sick leave, maternity leave, and unpaid leave within an organization. In many institutions, this process is often perceived as an “operational” task. However, in practice, leave management directly affects areas such as labor law compliance, payroll accuracy, consistency of social security (SSI) notifications, and the management of incentive-related risks.

Recruitment processes have become one of the areas most rapidly transformed by digitalization. Today, many organizations rely on artificial intelligence–enabled systems in candidate screening and evaluation stages. CV-screening algorithms, video interview analytics tools, and automated scoring mechanisms increasingly shape decisions such as shortlisting, interview invitations, and candidate rejection through data-driven models.

When employees obtain a medical report due to illness, an occupational accident, or maternity, this situation affects not only human resources processes, but also SSI notification obligations, payroll calculations, and the temporary incapacity benefit process directly.

In Türkiye, the social security system aims to provide protection against risks that every employee may encounter throughout their lifetime. (such as illness, unemployment, old age, disability, death, etc.)

The institutional framework of this system is established under Law No. 5502 on the Social Security Institution (SSI) and Law No. 5510 on Social Insurance and General Health Insurance, and as of 2004, the former systems of the Social Insurance Institution (SSK), the Social Security Organization for Artisans and the Self-Employed (BAĞ-KUR), and the Pension Fund were consolidated under a single institutional structure.

Administrative monetary penalties imposed by the Social Security Institution (SSI) are not merely "fees for late notifications." In many cases, they trigger a chain of consequences such as the loss of incentive eligibility, increased inspection intensity, disruption of labour cost models, and even the escalation of legal disputes. For this reason, instead of an approach based on "paying the fine and closing the matter," businesses that understand which obligation has transformed into a penalty based on which legal or evidentiary grounds, and that plan their processes accordingly, will be in a far more advantageous position.

The withholding tax return is a declaration through which employers and tax withholding agents report, on a collective basis, the income tax withholdings deducted from various payments made within a month (or a quarter). As of 2020, the withholding tax return and the Social Security Institution (SSI) “Monthly Contribution and Service Document” were consolidated into a single form, and the practice has been carried out under the name Withholding Tax and Social Security Contribution Service Return (MPHB / MUHSGK). Accordingly, wage withholding tax and social security contribution and service information are submitted electronically within the same return. In this article, we answer practical questions such as what “muhtasar” means, what the withholding tax return is, when it is submitted, how it is prepared, and what the withholding tax return codes are.

What is On-the-Job Training Program?

İŞKUR (Employment Agency) on-the-job training program aims to reduce unemployment, to reinforce the professional knowledge of the unemployed candidates registered on İŞKUR, to learn and develop by experiencing the work and production processes. With the on-the-job training program, employers can have the opportunity to review the performances of the candidates for a certain period of time to employ qualified workforce, and they also have the opportunity to save on the cost of searching for new employees.

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 2026 tax regulations are the 2026 tax brackets. In this article, we have summarized key topics such as income tax, tax brackets, and how tax brackets are calculated for you.

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.