days – Muhasebe News

Should we include employee’s off days when calculating the severance pay?

MuhasebeNews — Wed, 06 Feb 2019 13:49:48 +0000

Should we include an employee’s off days when calculating the severance and notice pay? For example, an employee who has been working in the office takes maternity leave for 112 days. She then takes unpaid leave for 6 months. Should we calculate the actual service period of 4 months or the total period including the off days?

Within this regard, apart from the other unpaid leaves, if s/he takes an unpaid leave again, the payments won’t be divided into 365 to find the daily amount of the nonwage payments (e.g bonus, premium.) The provision ‘’…the period during which the employment contract is suspended should not be included in the severance period. For example, the period of unpaid leave is not taken into consideration in terms of the base period…’’ takes place in the Decisions of Supreme Court 9th Chamber [5].

Source: İSMMMO
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

How many days after the service should an invoice be issued?

MuhasebeNews — Wed, 05 Dec 2018 10:00:34 +0000

I’ve been managing an office since 2012 as an INDEPENDENT BUSINESS. As you know, RECEIPT BASIS is valid for self-employment, so I’m writing self- employment receipts when I get my payments. But I’m thinking of turning into a Limited Company soon. In this case, am I required to draw up an invoice within 7 days for the payments that are not made? Or is it still okay if I invoice them when the payment is made? If I’m required to do so now, I have to pay tax for the payments I haven’t received…

As you know for commercial earnings, tax occurs through Accrual.

In accordance with Tax Procedure Law Article 231/5, Service bill is issued within 7 days. (7 days are calculated according to date specified for the receipt in the contract.)

Within how many days are we required to register the foreign employee, for whom we have obtained a work permit, for insurance?

MuhasebeNews — Wed, 05 Dec 2018 08:00:23 +0000

Regarding the statement of employment of the emloyee for whom a work permit has been obtained, the work permit has been approved. The date of the work permit is 26/11/2018. It was delivered to us by cargo. I will make a statement of employment. Normally, the registration is made a day before the starting day of employment. What is the case for this situation? Am I going to write the start date of employment as 26/11/2018 or is there an exception? Can the Social Security Institution fine us because of the start date of employment?

Date of Work Permit : 26/11/2018
Date of Notification : 30/11/2018
Start Date of Employment : Is it 26/11/2018 or should it be a day before the start day of employment? For example, if I start the employment on 04/12/2018, should I register it as 03/12/2018?

It is mandatory to apply to a provincial directorate of security to get an employment annotated residence permit within 30 days at the very latest as of the day when the foreign nationals obtained their work permit documents. The provincial directorate of security gives the residence permit within 15 days (residence permits which are not received by hand within a month are cancelled as of the start date)
Within 45 days as of the start date of work permit written on the document, in the case when the date of notification of the work permit document to the employer and the date of work permit are different, the proclamation will be regarded as it was given within the legal period if the employer gives the statement of employment of the insured to the Institution within 45 days after the work permit document is notified to the employer.