Being unable to procure qualified laborforce is one of the most common situations in our country. The same matter also applies to newly graduated college students, who are considered in the qualified workforce but inexperienced in business life. Employers are of course looking for experienced personnel, however newly graduated and highly qualified workforce can only gain job experience during work.

The government provides new incentives to cope with this matter, to achieve countrywide effectiveness and most importantly to lower the cost of labor by publishing this issue in the official gazette numbered 29335 and dated 23rd April 2015. One of the most important incentives that all employers can benefit is On the Job Training Programme.

According to the first paragraph of the Article 30 of Labor Law Number 4857; the private sector employers, who employ fifty or more employees within the borders of same province, are liable to employ disabled personnel at least at a ratio of 3% in positions appropriate for them according to their occupations and physical and mental conditions.

According to the Article 30 of Law Number 4857; in determining the liability to employ disabled personnel and in determining the number of disabled personnel to employ in the case of the existence of such liability:

• When calculating the number of personnel employed within the same province, all of the employed workers are taken into consideration, regardless of their employment being definite or indefinite term.
• If some employees amongst the personnel are employed for part time work, the work period of these personnel working with part-time contract are changed into full-time period.
• The sum of number of days that the part-time workers are paid in the relevant month is divided by 30 and this amount is added to the number of full-time workers. In case this amount, which is found after being divided by 30, is a fractional number, the fractions up to the half are not considered, but the halves and the fractions above the halves are rounded off to a whole number.

According to the circular numbered 27998389-010-06-02-6235 released by the General Directorate of Budget and Fiscal Control on 03.07.2015 with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a civil servant have been revised effective 01.07.2015.

The following values have been calculated taking these coefficients into account, and shall be applied for the period between the dates of 01.07.2015-31.12.2015;

Monthly child support to be exempted from income tax is;

• For children 0-6 years of age – 41,54.- TL,
• For children over 6 years of age – 20,77.- TL.