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There are various legal regulations in working life aimed at ensuring the participation of disabled individuals in the workforce, enhancing their integration into social life, and supporting their economic independence. Recently, the issue has resurfaced following notifications from the Turkish Employment Agency (İŞKUR) regarding the reduction of the disability employment gap and the imposition of administrative fines on employers failing to meet their obligations.
This article covers the legal responsibilities of employers, the steps disabled individuals need to take to participate in the workforce, the available support for both employers and employees, and the details of the implementation process.
Article 30 of the Turkish Labour Law No. 4857 mandates that private sector workplaces employing 50 or more workers (51 or more for agricultural and forestry enterprises) must employ disabled workers at a rate of 3%, while public sector workplaces must meet a 4% quota. This percentage is calculated based on the total number of employees in the workplace, and administrative fines are imposed for non-compliance.
In determining the number of employees, all workers employed under fixed-term or indefinite-term employment contracts are taken into account. Employees working under part-time contracts are converted to full-time equivalents based on their working hours and included in the total number of full-time employees.
When calculating the quota, fractions below half are disregarded, while fractions of half or more are rounded up to the nearest whole number.
For employers with multiple workplaces within the same provincial boundaries, the obligation is determined based on the total number of employees across all workplaces. The total workforce from all establishments is aggregated, and the requirement is evaluated collectively rather than on a workplace-by-workplace basis.
Disabled workers can be employed under part-time contracts if they request it.
A private sector employer operating five workplaces within the same provincial boundaries employs a total of 101 workers, 2 of whom are classified as disabled. According to Article 30 of Labour Law No. 4857, the calculation of the employer's disabled employment obligation is as follows:
First, the number of disabled workers already employed is subtracted from the total number of employees. Therefore, the calculation is made based on 101 - 2 = 99 workers. Considering the legally mandated 3% quota, the disabled employment requirement is calculated as:
Since fractions of half or more must be rounded up to the nearest whole number, the result is rounded to 3. Thus, the employer is required to employ a total of 3 disabled workers. However, considering the current employment of 2 disabled workers, there is a shortfall of 1 disabled employee in the quota.
This calculation is crucial for ensuring that employers fulfill their legal obligations and comply with the law.
Within the scope of Labour Law No. 4857 and related regulations, the following employee groups are excluded when determining the total number of workers for the mandatory employment quota:
These groups are excluded from the mandatory employment quota calculation. It is essential for employers to consider these exemptions while fulfilling their obligations.
The process of disabled individuals accessing the labor market is supported through the active role of İŞKUR (Turkish Employment Agency).
Application Process:
Employer's Worker Request Processes
Employers are required to obtain disabled workers through the Turkish Employment Agency (İŞKUR). If a disabled worker is employed without the involvement of İŞKUR, the employer must notify and register the employment with İŞKUR within 15 business days from the worker's starting date. Otherwise, workers not registered with the institution will not be considered under disabled worker status.
Private sector employers must request the disabled workers they are required to employ from İŞKUR within five business days from the date the obligation arises, specifying the qualifications required for the position.
Employers who fail to submit a request within this period will be notified in writing via registered mail and warned to submit a request within five business days from the notification date. Employers who fail to request workers or hire workers on their own within the specified period will be subject to administrative fines.
Requests cannot include qualifications beyond those required for the job or conditions that make employment difficult. Job postings with restrictive requirements for candidates will not be accepted.
In worker requests:
For example, requesting a computer certificate or boiler operator license for a cook position would be considered inconsistent.
In requests for disabled workers:
No expenses can be requested from candidates in job postings made under this regulation.
The obligations of private sector employers regarding the employment of disabled workers are based on the following principles:
The employer must notify İŞKUR about the candidates hired or rejected, including the reasons for rejection.
Example Case: If an employer requests an E-class driver's license for a disabled position, İŞKUR will intervene as most disabled individuals cannot obtain such a license. The employer will be requested to adjust the requirements.
Employers are obligated to make the necessary adjustments to ensure that disabled employees can work efficiently and healthily in the workplace. The responsibilities of employers in this regard include:
If appropriate conditions exist in the workplace, the working hours of disabled employees may be adjusted to accommodate their condition, provided they are not shorter than the minimum working hours specified in the Labour Law.
For health and safety reasons, disabled individuals cannot be employed in the following jobs:
Disabled individuals must not face discrimination at any stage of their working life, starting from the recruitment process. This includes job selection, application forms, selection processes, technical evaluations, proposed working hours, and working conditions. No discriminatory practices should be applied against disabled employees. They must be granted equal rights without being treated differently from other employees.
Moreover, if an employer discriminates against or treats disabled employees unfairly, a criminal complaint can be filed based on Article 122 of the Turkish Penal Code No. 5237.
To encourage the employment of disabled workers in the private sector, the Treasury permanently covers the entire employer’s share of the insurance premium calculated based on the minimum earnings subject to premium contributions.
Employers must meet the following conditions to benefit from this incentive:
Disabled employees can benefit from a disability discount in the calculation of their taxable income base.
To benefit from the disability discount, disabled individuals can apply with the necessary documents by submitting a petition to the Tax Office Directorate, Revenue Administration, or District Tax Office. Applications can also be made through the e-Government platform.
The disability tax discount amounts applicable to the income tax base for disabled individuals in 2025 are determined based on the degree of disability as follows:
These discounts reduce the taxable income base, lowering the payable income tax and effectively increasing the net salary of disabled employees.
In accordance with Article 30 of the Labour Law No. 4857, the monitoring of mandatory disability employment quotas is regularly conducted on a monthly basis by the Provincial Directorates of the Turkish Employment Agency (İŞKUR).
Inspections are carried out to verify whether employers are complying with their legal obligations to employ disabled and former convict workers appropriately in their workplaces.
Employers who fail to submit a workforce request or do not fill their disability employment quotas are subject to administrative fines under Article 101 of the Labour Law No. 4857. As of 2025, a fine of 30,081.00 TRY per disabled worker not employed and for each month the quota remains unfilled will be imposed.
If requested by İŞKUR, employers are required to provide the necessary information regarding employment and workforce matters within the specified timeframe. Failure to comply with this obligation will result in an administrative fine of 40,826.00 TRY for private sector employers under Article 20, Paragraph 1(i) of the Turkish Employment Agency Law No. 4904 for 2025.
Should you have any queries or need further details, please contact your customer representative.
Kategori Labor Law
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The information presented here is intended to provide a general overview. Each specific case may require different assessments, and this information may not be applicable to every situation. Therefore, before taking any action based on the information provided in the article, it is strongly recommended that you consult a competent professional in the relevant fields such as legal, financial, technical, and other areas of expertise. If you are a CottGroup® client, do not forget to contact your client representative regarding your specific situation. If you are not our client, please seek advice from an appropriate expert.
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