GILS Employment Law: Turkey

TURKEY 

(1) Maternity and Family Leave Rights

1.1. How long is the duration of maternity leave?

Maternity leave consists of a total of 16 weeks, 8 weeks before and 8 weeks after the birth. Accordingly, since the pregnancy is considered to be 40 weeks in the calculation of the maternity leave period, the female worker can take maternity leave as of the completion of the 32nd week of pregnancy. In cases of multiple pregnancies such as twins, triplets, etc., an additional 2 weeks are added to the 8-week period that will not be worked before birth, extending the prenatal maternity leave to 10 weeks in total. Thus, in multiple pregnancies, maternity leave can be used for a total of 18 weeks. 

If the health condition is convenient, upon the request of the female worker with a doctor's approved health report, the female worker can work at the workplace up to three weeks before the birth, that is, until the 37th week of pregnancy.

1.2. What are the rights of a parent when returning to work after parental leave?

Female employees are granted a total of 1.5 hours of breastfeeding leave per day to breastfeed their children under 1 year of age from the date they return to work after maternity leave and unpaid maternity leave. The hours and the number of hours of this leave are determined by the female employee. Breastfeeding leave periods are counted against the daily working hours. 

From the end of the maternity leave after childbirth, for the care and upbringing of the child and provided that the child is alive, female employees and female or male employees who adopt a child under the age of three are given unpaid leave for sixty days for the first birth, one hundred and twenty days for the second birth, and one hundred and eighty days for subsequent births, for half of the weekly working hours, if they wish. In cases of multiple births, thirty days are added to these periods. If the child is born disabled, this period is extended to three hundred and sixty days. 

Upon request, the female employee shall be granted unpaid leave for up to six months after the completion of sixteen weeks or after eighteen weeks in cases of multiple pregnancies.

1.3. Do fathers possess the right to take paternity leave? 

In Turkish Law, fathers are entitled to maternity leave. Paternity leave begins for male workers or male civil servants when their spouse gives birth. Paternity leave cannot be used before the birth. Paternity leave for fathers who are private sector employees is 5 days and paternity leave for fathers who are civil servants is 10 days.

1.4. Are there any additional parental leave rights that employers must adhere to?

Pursuant to Turkish Law, up to 6 months of unpaid leave is granted upon the request of the female employee after the completion of the recognized maternity leave periods. This period cannot be taken into account in the calculation of annual paid leave. 

If the female employee makes a written request to the employer for unpaid leave 1 month in advance, the employer is obliged to meet the requirements of this request. Otherwise, the female employee can take unpaid maternity leave by making a decision on her own and notifying the employer. If the employer does not grant the unpaid maternity leave, the female employee may terminate the employment contract for just cause.

1.5. Do employees have the right to flexible working arrangements if they are responsible for dependents? 

In Turkish law, employees are not entitled to benefit from flexible working arrangements if they are responsible for their dependents.

(2) Termination of Employment

2.1. Is it mandatory for employers to provide notice of termination of employment? How is the notice duration determined?

In Turkish Law, the employer is obliged to give a notice of termination in writing and to state the reason for termination clearly and precisely. An employee's indefinite-term employment contract cannot be terminated for reasons related to that employee's behavior or productivity without obtaining their defense against the allegations. However, if the employer terminates the employment contract in accordance with the conditions for termination for just cause, there is no obligation to give a notice of termination. 

Notice periods for termination of employment contracts are as follows: 

• For an employee whose employment has lasted less than six months, two weeks' notice shall be given;
• For an employee whose employment has lasted between six months and one and a half years, four weeks' notice shall be given;
• For an employee whose employment has lasted from one and a half to three years, six weeks' notice shall be given;
• For an employee whose employment has lasted for more than three years, termination shall take effect after eight weeks from the date of notification.

2.2. Can employers enforce "garden leave" during the notice period, where the employee remains employed but does not have to attend work?

Garden leave is not regulated in the Turkish Labor Law. However, the parties may agree to apply garden leave in the employment contract or in a separate agreement. The garden leave provision included in the employment contract or agreed upon separately must be reasonable in terms of duration and must aim to protect the interests of the employer. It is important that the duration of the garden leave does not exceed the notice period specified in the law.

2.3. What safeguards do employees have against dismissal? Under what circumstances is an employee considered to be dismissed? Is consent from a third party necessary before dismissal by an employer?

In Turkish Law, the prohibition of dismissal based on union activities and discrimination provides employees with assurance against termination of employment. Additionally, job security is regulated in Turkish Law. The purpose of job security is to legally protect the employee against unjust termination by the employer, ensuring the continuity of the employee's job. However, although job security is regulated in the Turkish Labor Law, not all employees subject to the Law are entitled to job security. 

In cases of termination with valid reasons, the employment contract shall end upon the expiration of the notice period from the date of notification to the employee. However, in cases where the employment contract is terminated with just cause, the contract shall terminate upon the employee's receipt of the termination notice. 

In Turkish Law, the approval of a third party is not required before an employer terminates an employee's employment.

2.4. Are there specific employee categories enjoying special protection against dismissal?

There are no specific categories of employees who benefit from special protection against dismissal under Turkish law.

2.5. Under what circumstances is an employer justified in dismissing employees: 1) due to individual reasons; 2) business-related grounds? Do employees receive compensation upon dismissal, and if so, how is it calculated?

In Turkish Law, the termination of employment is divided into two types: termination for a valid reason and termination for just cause. 

An employer terminating the indefinite-term employment contract of an employee with at least six months of seniority in workplaces employing thirty or more employees must provide a valid reason based on the employee's competence, behavior, or the requirements of the enterprise, workplace, or business. 

If the employment contract is terminated based on a valid reason, the employer must comply with the notice periods, otherwise, the employer must pay the notice compensation. In the event of termination of the employment contract based on valid reasons, severance pay is paid to the employee with seniority of one year or more. 

Termination for just cause is regulated in Article 25 of the Turkish Labor Law. In this context, as regulated as detailed in the relevant article:

1. Health Causes; 

2. Cases that do not comply with the rules of morality and good faith and the like; 

   2.1. providing false information about the worker’s qualifications, 

   2.2. immoral words and behaviors of the employee against the employer, 

   2.3. sexual harassment by a worker against another worker, 

   2.4. the behavior of the employee that is incompatible with honesty and loyalty, 

   2.5. worker committing a crime at the workplace, 

   2.6. unauthorized and unexcused absence from work, 

   2.7. failure of the worker to fulfill his/her duties, 

   2.8. the worker endangers occupational safety or damages property at the workplace, 

3. Compelling Reason; 

4. In the event that the employee is detained or arrested, his/her absence exceeds the notice period.

If the employment contract is terminated by the employer for just cause, the employee has no right to claim severance and notice pay

2.6. Are there particular protocols that employers must adhere to regarding individual dismissals? 

The employer must make the termination notice in written form and state the reason for termination in a clear and precise manner. An employee's indefinite-term employment contract cannot be terminated for reasons related to that employee's behavior or efficiency without obtaining his/her defense against the allegations against him/her. On the other hand, in cases where the employment contract will be terminated for just cause, there is no obligation to obtain a defense. However, in the established practice, it is seen that employers also seek defense in cases of termination for just cause.

2.7. What claims can an employee pursue if they are dismissed? What remedies are available for a successful claim?

In cases where no valid reason is given by the employer or the reason given is not valid, the employee may file a lawsuit for reinstatement. 

Furthermore, the employee may claim various entitlements, including unpaid wages, severance pay, notice pay, overtime pay, annual leave pays, weekend wage, national holiday and general holiday pay. 

Additionally, the employee may have the right to seek compensation for other reasons, such as discrimination, by filing a reinstatement lawsuit or a service determination lawsuit, or by claiming moral damages before the general courts due to mobbing. 

To initiate a successful claim, the employee must first apply to the mediator, which is a prerequisite for filing a lawsuit. If an agreement is not reached during the mediation process, the route of filing a lawsuit should be pursued. Care should be taken regarding the conditions for litigation.

2.8. Can employers resolve claims before or after they are initiated?

In lawsuits filed for employee or employer receivables and compensation based on the law, individual or collective labor agreement, and for reinstatement, the application to the mediator is a condition of the lawsuit. In other words, employees can reach a dispute resolution through mediation before resorting to litigation.

2.9. Does an employer bear additional obligations when dismissing multiple employees simultaneously?

When the employer wants to lay off employees collectively and simultaneously as a result of economic, technological, structural and similar business, workplace or workplace requirements, he/she shall do so in writing at least thirty days in advance, the workplace union representatives, the relevant regional directorate and the Turkish Employment Agency.

2.10. How can employees enforce their rights regarding mass dismissals, and what are the consequences if an employer fails to comply with its obligations? 

When an employer wants to lay off employees collectively as a result of economic, technological, structural and similar business, workplace or work requirements, he shall notify this in writing at least thirty days in advance to the workplace union representatives, the relevant regional directorate and the Turkish Employment Agency. 

Termination notices shall take effect thirty days after the employer notifies the regional directorate of the collective dismissal.

In 2024, the employer shall be subject to an administrative fine of TL 5,506 for each employee dismissed in violation of the collective dismissal provisions.

(3) Data Protection and Employee Privacy 

3.1. How does the employment relationship get impacted by employee data protection rights? Is the transfer of employee data across borders unrestricted for employers?

Since the employment contract is a contract that establishes a personal relationship between the employee and the employer and is based on a relationship of trust, the employer is required to protect and observe the employee in return for the employee's protection of the interests of the employer and the workplace and refraining from any behavior that may harm these interests. In this context, the employer's obligation to take care of the employee is recognized as one of the primary obligations of the employer. In general, the employer's duty of care covers obligations such as respecting and protecting the personality of the employee, taking occupational health and safety measures, and protecting the employee's belongings brought to the workplace. In this context, it is also an obligation of the employer to protect and keep the employee's personal file and not to disclose this information to third parties. 

Personal data cannot be transferred abroad without the explicit consent of the data subject, except under specific circumstances. Such circumstances include when there is adequate protection in the foreign country to which the personal data will be transferred. Alternatively, personal data may be transferred abroad without explicit consent if both data controllers in Turkey and in the relevant foreign country undertake adequate protection measures in writing, and the Personal Data Protection Board grants permission.

3.2. Are employees entitled to obtain copies of any personal information held by their employer?

Under Turkish Law, everyone has the right to apply to the data controller to find out whether personal data concerning them has been processed and to request information if their personal data has been processed. In this context, employees have the right to learn their personal information held by their employers and to obtain copies of such information by applying to their employers.

3.3. Do employers have the authority to conduct preemployment checks on prospective employees (such as criminal record checks)?

Employers are authorized to carry out pre-employment checks on potential employees in a manner proportionate to the legitimate interest of the employer. However, if the checks to be carried out by the employer contain sensitive personal data, the explicit consent of potential employees must be obtained. 

Data that may cause the person concerned to be victimized or subjected to discrimination if learned by others are called sensitive personal data and are listed in a limited number. Data on criminal convictions and security measures, including criminal record data, are also included in this scope and are considered as sensitive personal data. The explicit consent of the prospective employee must be obtained in this respect.

3.4. Do employers have the right to monitor employee emails, phone calls, or use of company computer systems?

In accordance with the right of management, the employer may electronically monitor the corporate email and computer provided to the employee for work purposes. However, it is imperative that the employee be informed about this monitoring. Failure to inform the employee about the monitoring, or conducting surreptitious monitoring, constitutes a violation of the law. Furthermore, the employer is obligated to protect and respect the personality of the employee within the scope of the employment relationship, and to implement all necessary administrative and technical measures in the workplace to ensure this protection.

3.5. Can employers control an employee's use of social media both inside and outside the workplace?

Employers may monitor employees' technological devices for workrelated reasons. However, this monitoring is limited to the legitimate interests of the employer in conducting business operations. Therefore, employers cannot monitor their employees' social media accounts, whether inside or outside of the workplace. Otherwise, it would constitute a violation of personal data protection which may result in an administrative fine imposed on the employer by the Personal Data Protection Authority.

(4) Court Practice and Procedure

4.1. Which courts or tribunals hold jurisdiction over employment-related complaints, and what is their composition?

In Turkish Law, Labor Courts hold jurisdiction over employmentrelated complaints. Labor Courts shall be established where deemed necessary. In places where there are not enough labor cases to require the establishment of a labor court, the civil courts of first instance are assigned to hear labor cases.

4.2. What procedures govern employment-related complaints? Is conciliation obligatory before proceeding with a complaint, and is there a fee for employees to submit a claim? 

In lawsuits filed for employee and employer receivables based on the law or labor contract, and for reemployment, it is a requirement to first apply to a mediator before filing the lawsuit. Failure to file a mandatory mediation application in labor lawsuits will result in the procedural dismissal of the lawsuit due to the absence of a cause of action. 

The fee of the mediator and the expenses incurred by the mediator for the dispute between the parties shall be shared equally by the parties. However, the parties may agree amongst themselves for one party to pay all or a greater portion of the fee and expense. However, there is no specific fee that must be paid in order to make a request.

4.3. What is the typical duration for resolving employment-related complaints? 

The Ministry of Justice has set a target duration of 540 days for labor disputes between employees and employers filed in labor courts. This target duration applies to cases heard in the first instance courts. It's important to note that processes in the Court of Appeal and the Court of Cassation are not included within this designated target duration. 

In practice, factors such as notification periods, witness testimonies, and discovery are subjective matters and may vary depending on the specifics of each case. Generally, labor disputes are concluded within a timeframe ranging from 4 months to 18 months.

4.4. Is it possible to appeal against a decision at the first instance, and if so, how long does such an appeal usually take? 

It is possible to appeal to the appellate court by objecting to the decision rendered by the court of first instance. An appeal to the appellate court can be filed within two weeks from the notification of the reasoned decision of the court of first instance. The duration of the appellate review varies from court to court. However, in practice, it is observed to take approximately two years.

(5) Work Permits 

5.1. What are the restrictions or limitations placed on individuals holding a work permit in terms of job duties, employer changes, or duration of stay? 

In Turkish law, certain professions and positions are designated exclusively for Turkish citizens by laws, and working in these professions is prohibited for foreigners. 

Work permits in Turkish law are divided into four categories, with the duration varying depending on the type of work permit. 

It is not possible to transfer a work permit obtained under one employer to work in establishments belonging to another employer. Through the transfer of work permits (change of workplace for work permit), the branch or position of the foreign employee working at the workplace can be changed.

5.2. What are the requirements for obtaining a work permit? 

The summarized requirements for obtaining a work permit are as follows: 

• It is mandatory to employ at least five Turkish citizens in the workplace where the work permit is requested. If the foreigner applicant is a partner in the company, the requirement of employing five individuals applies for the last six months of the one-year work permit to be issued by the Ministry of Labor and Social Security;
• The paid-up capital of the workplace must be at least TL 100,000, or the gross sales must be at least TL 800,000, or the export amount for the last year must be at least USD 250,000;
• The foreign partner applying for the permit must have a capital share of at least 20%, not less than TL 40,000;
• The monthly salary declared by the employer to be paid to the foreigner must be commensurate with the duties and qualifications of the foreigner.

5.3. Are there any recent changes or updates to work permit regulations or policies that individuals or employers should be aware of? 

Recently, there have been no changes in work permit regulations or policies that individuals or employers need to be aware of. Only updates have been made to work permit fees and charges for valuable papers.

5.4. Are there specific industries or occupations that have different requirements or exemptions for obtaining a work permit? 

Without prejudice to the provisions of special laws and provided that the foreigner and the employer fulfill their obligations arising from other laws, the following do not need to obtain a work permit for the duration of their mandate:

• Those who are exempted from work permits by bilateral or multilateral agreements to which Türkiye is a party;
• Foreigners whose permanent residence is abroad and who will temporarily come to Türkiye for a period of less than one month for scientific, cultural and artistic activities and less than four months for sporting activities;
• For the purpose of installation, maintenance and repair of machinery and equipment imported into Türkiye, providing training on its use or taking delivery of the equipment or repairing vehicles that break down in Türkiye; provided that they do not exceed three months from the date of entry into Türkiye and prove this situation with the documents to be submitted;
• Those who are in Türkiye for training on the use of goods and services exported from Türkiye or imported into Türkiye, provided that they do not exceed three months from the date of entry into Türkiye and prove this situation with the documents to be submitted;
• Those who are present in fairs and circuses that will operate outside the borders of certified tourism enterprises as a show and similar officials, provided that they do not exceed six months from the date of entry into Türkiye and prove this situation with the documents to be submitted;
• Foreigners who come to universities and public institutions and organizations to increase their knowledge and experience by proving their status with the documents they will submit, not exceeding two years and limited to the duration of their education;
• Those who are notified by the relevant authorities that they can provide significant services and contributions to Türkiye in sociocultural, technological and educational fields in a period not exceeding six months;
• Foreigners who will come within the scope of the programs carried out by the Central Directorate for Education and Youth Programs of the European Union (National Agency);
• Foreigners who will undergo internship within the framework of international trainee student programs, the scope and duration of which are agreed upon by the Ministry, the Ministry of Interior, the Ministry of Foreign Affairs and the Presidency of the Council of Higher Education;
• Foreign tour operator representatives coming to Türkiye for a period not exceeding eight months;
• For the duration of the contracts of foreign football players and other athletes and coaches whose requests are approved by the Turkish Football Federation or the General Directorate of Youth and Sports;
• In accordance with Regulation I/10 of the International Convention on the Training, Certification and Watchkeeping Standards of Seafarers, foreign seafarers working on ships registered in the Turkish International Ship Registry and operating outside the cabotage line, who have received a "Certificate of Conformity Approval" from the relevant administration in accordance with the bilateral protocols made with the states;
• Foreign experts assigned to projects carried out under the Türkiye-European Union Financial Cooperation Programs.

There are also different requirements defined for some industries or occupations. In order to perform some occupations or work in some industries, it is necessary to meet certain criteria and also to register with some institutions and organizations. For example, in order to operate in professions such as doctors, engineers, lawyers, pharmacists, it is not enough to obtain a work permit, but it is also necessary to register with institutions such as the Ministry of Health, Chamber of Engineers, Bar Association, Chamber of Pharmacists or at least get a document from these institutions before applying to Ministry of Labor and Social Security. Those who register with such chambers are required to renew their membership periodically, e.g. annually, in order to continue to practice the relevant profession.

5.5. What is the ratio of foreign and local labor? 

There is no such data in the records of the Turkish Statistical Institute.

(6) Tax

6.1. What are the legal obligations and requirements regarding the individual income tax paid by employers? 

Income tax is the obligation individuals and entities fulfill to the state based on the earnings they accrue over a specific period. In Turkey, income tax is levied on personal incomes and applied at different rates depending on the nature of the income. Income tax is a type of tax calculated based on profits. Annual profit rates are considered in these payments. Income tax rates vary according to the amount of earnings. 

Tax assessment is possible through declaration. Income tax declarations are prepared annually. Declarations are prepared every year in March. Annual incomes can be declared until the 25th day of March following the end of the year. Income tax annual payments are made according to a specific schedule. The total debt can be paid in installments. There is a specified final payment date for each installment.

6.2. What is the percentage of withholding tax? 

Withholding tax and its calculations are carried out annually based on the rates determined in a current manner, taking into account the gross income. When determining the method used for calculating the withholding tax, the type of withholding is also considered. The deduction rates applied in wage and rental withholding are different from each other. Therefore, the intended deduction is shaped according to the rate. The deduction rate to be applied in rental withholding is 20%. In wage withholding, after the Social Security deduction is applied on the gross price, the collection process is carried out on the remaining amount. At this point, rates determined in accordance with the tax tariff established annually are applied on income brackets. 

Accordingly, the income tax tariff to be applied to incomes in 2024 is as follows:

 

Authors:

Adil Ali Ceylan, Gulendam Tuyluoglu, Selin Çelik.