2026 YILI BORDRO PARAMETRELERİ VE UYGULAMADAKİ DEĞİŞİKLİKLER

2026 YILI BORDRO PARAMETRELERİ VE UYGULAMADAKİ DEĞİŞİKLİKLER

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Bültenimizde, işverenler ve insan kaynakları profesyonelleri tarafından sıklıkla ihtiyaç duyulan; ücret, prim, vergi ve teşvik uygulamalarına ilişkin güncel mevzuat düzenlemelerini bir araya getirmeye özen gösterdik. Uygulamada en çok karşılaşılan ödeme kalemlerine ilişkin istisna tutarları, belge türlerine göre değişen sigorta prim oranları, stajyer ücretleri, kıdem tazminatı tavanı gibi birçok temel başlığı anlaşılır ve pratik bir formatta sunmayı amaçladık.

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Mandatory Private Pension Scheme Reminder: Implementation Date: January 2026

Mandatory Private Pension Scheme Reminder: Implementation Date: January 2026

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Information and guidance regarding the Mandatory Private Pension System (BES) which will come into effect in January 2026.

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SOCIAL SECURITY DOCUMENT TYPES AND PREMIUM RATES AS OF JANUARY 1, 2026

SOCIAL SECURITY DOCUMENT TYPES AND PREMIUM RATES AS OF JANUARY 1, 2026

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The article titled "Social Security Institution Document Types and Premium Rates Effective January 1, 2026" examines the details of the regulations regarding Social Security Institution document types and premium rates that will come into effect on the specified date. This information aims to provide guidance to employers and employees during the compliance process.

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EYT Application Guide

EYT Application Guide

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Application guide for EYT employees exit process

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FOR 5% PREMIUM DISCOUNT, THE EMPLOYER'S DEBT INQUIRY ON THE BASIS OF ALL WORKPLACES IN TURKEY WILL BE BENEFICIAL FROM 1/09/2021

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As of 1/09/2021 for 5% Premium Discount, Employer's Debt Inquiry will be made on the basis of all workplaces in Turkey.

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It has been announced in which cases the SSI Premium Supports Benefited under the Provisional Articles 27 and 28 of the Law No. 4447 will be withdrawn.

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Insured exit codes that benefit from premium support within the scope of temporary articles 27 and 28 of Law No. 4447

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SSI Exit Code Change

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New codes instead of 29 exit codes

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4447 Sayılı Kanun'un Geçici 24, 27 ve 28'inci Maddelerinde Yer Verilen Destek Tutarları 2021 Ocak Ayından İtibaren Geçerli Olmak Üzere Arttırıldı

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Support Amounts Stipulated in Provisional Articles 24, 27 and 28 of Law No.4447 Increased to be Effective as of January 2021

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SSI Incentives and Supports with Law No. 7256

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Tax debts, SSI debts, Administrative Fines are structured within the scope of this Law and include the amnesty of delay increases and penalties of some debts.

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SSI 2020/45 Circular - Structuring of Receivables Pursuant to Law No. 7256

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Tax debts, SSI debts, Administrative Fines are structured within the scope of this Law and include the amnesty of delay increases and penalties of some debts.

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Social Security Insurance Status of Company Partners and Directors (2025 Guide)

Social Security Insurance Status of Company Partners and Directors (2025 Guide)

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A guide to the types of social security coverage for company partners, directors, and board members, the difference between 4/a and 4/b categories, and the application process according to the 2025 legislation.

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2026 Prime Earnings Base Limits and Amounts Used as Basis for Certain Transactions
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2026 Prime Earnings Base Limits and Amounts Used as Basis for Certain Transactions

2026 Prime earnings lower and upper limits and amounts used as basis for certain transactions...

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ADMINISTRATIVE FINES FOR FOREIGNERS WORKING/EMPLOYED WITHOUT A WORK PERMIT BETWEEN THE YEARS 2023-2025
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ADMINISTRATIVE FINES FOR FOREIGNERS WORKING/EMPLOYED WITHOUT A WORK PERMIT BETWEEN THE YEARS 2023-2025

ADMINISTRATIVE FINES FOR FOREIGNERS WORKING/EMPLOYED WITHOUT A WORK PERMIT BETWEEN THE YEARS 2023-2025

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2025 Income Tax Brackets
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Lower and Upper Limits of Earnings Based on Premium for 2025 and Amounts Based on Certain Transactions
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Lower and Upper Limits of Earnings Based on Premium for 2025 and Amounts Based on Certain Transactions

2025 Lower and upper limits of premium-based earnings and amounts subject to certain transactions...

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Law No. 5510 of 2025 on Administrative Fines
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Lower and Upper Limits of Earnings Based on Premium for 2024 and Amounts Based on Certain Transactions
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Lower and Upper Limits of Earnings Based on Premium for 2024 and Amounts Based on Certain Transactions

Lower and upper limits of 2024 premium-based earnings and amounts subject to certain transactions...

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Administrative Fines of Labor Law No. 4857 of 2025
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Administrative Fines of Labor Law No. 4857 of 2025

Administrative Fines of Labor Law No. 4857 of 2025

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Law No. 4904 of 2025 (İşkur) Administrative Fines
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Law No. 4904 of 2025 (İşkur) Administrative Fines

Law No. 4904 of 2025 (İşkur) Administrative Fines

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ADMINISTRATIVE FINES TO BE APPLIED IN 2025 ACCORDING TO THE OHS LAW NO. 6331
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ADMINISTRATIVE FINES TO BE APPLIED IN 2025 ACCORDING TO THE OHS LAW NO. 6331

ADMINISTRATIVE FINES TO BE APPLIED IN 2025 ACCORDING TO THE OHS LAW NO. 6331

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THE LAW ON THE RESTRUCTURING OF SOME RECEIVABLES NUMBERED 7256 AND AMENDING SOME LAWS
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THE LAW ON THE RESTRUCTURING OF SOME RECEIVABLES NUMBERED 7256 AND AMENDING SOME LAWS

Tax debts, SSI debts, Administrative Fines are structured within the scope of this Law and include the amnesty of delay increases and penalties of some debts.

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INCOME TAX AND SSI DEDUCTION APPLICATION ON BIRTH, DEATH, MARRIAGE AID
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INCOME TAX AND SSI DEDUCTION APPLICATION ON BIRTH, DEATH, MARRIAGE AID

INCOME TAX AND SSI DEDUCTION APPLICATION ON BIRTH, DEATH, MARRIAGE AID

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