The foundation of sustainable corporate success lies in measurable performance management. While the most valuable asset of every organization is its people, effectively managing this asset is only possible through data-driven performance evaluation systems.

In Türkiye, public holidays and their duration are clearly stated in the Law No. 2429 on National Holidays and General Holidays. In 2026, public holidays and their duration are given in the table below:

Pursuant to the Occupational Health and Safety Law No. 6331 and its related secondary regulations, in workplaces classified as low hazard with fewer than 50 employees, employers or employer representatives may carry out occupational health and safety services, provided that they complete the training programs announced by the Ministry of Labor and Social Security. Within this scope, pre-employment and periodic medical examinations as well as medical tests are excluded from the application.

In order to ensure notification, delivery, information, and documentation, the Social Security Institution (SSI) has stipulated that documents required to be served under the Social Insurances and General Health Insurance Law No. 5510, the Law on the Procedure for the Collection of Public Receivables No. 6183, and other relevant legislation, shall be served through electronic notification.

In this context, Article 88 of Law No. 5510 explicitly regulates that electronic notification shall be carried out. In addition, the "Regulation on Notifications to be Made Electronically by the Social Security Institution" which entered into force on October 1, 2021, and Circular No. 2021/38 dated November 10, 2021, set out in detail the procedures and principles regarding electronic notification.

Termination of the employment contract refers to the unilateral ending of the contract, exercised by either the employee or the employer. It should be noted that the procedure and principles governing termination of the employment contract are primarily regulated under the Turkish Labour Law No. 4857 ("Labour Law").

In the Labour Law, it is regulated that an employment contract may be terminated unilaterally either for just cause or for valid cause, and it is also possible for the employer or the employee to terminate the employment contract without any cause, provided that certain obligations are fulfilled. The point emphasized with the existence of just cause or valid cause is that, in cases where the contract is terminated without any cause, certain obligations will arise, whereas if such causes exist objectively, these legal obligations will not arise.

Income Tax Deduction for Private Health Insurance Payments

Employees may individually include themselves, their spouses, and their children under insurance coverage against various risks. The scope of these private insurances may cover matters such as life, health, accident, and death.

The Income Tax Law stipulates that these private insurance premiums personally paid by employees can, under certain conditions, be used as deductions from income tax bases.

These conditions are set out in Article 63 of the Income Tax Law as follows:

Occupational disease can be defined as health problems, either permanent or temporary, that occur during the course of employment due to the nature of the work or the conditions under which the work is performed. Indeed, Article 14 of the Social Insurance and General Health Insurance Law No. 5510 ("Law No. 5510") explicitly states that "occupational disease refers to the temporary or permanent disease, physical or mental disabilities, caused by a reason reiterated due to the nature of the work performed by the insured or by the working conditions". Similarly, the Occupational Health and Safety Law No. 6331 ("Law No. 6331") defines in Article 3 that "occupational disease means a disease arising as a result of exposure to occupational risks".

The Registered Electronic Mail (KEP) system, in use since 2011, has been formally regulated in labor relations with the amendment to Labor Law No. 4857 enacted on June 24, 2025. Although KEP addresses have been used in practice, this legal regulation has raised various questions regarding the nature, procurement, and advantages of electronic mail. Below, we provide detailed answers to frequently encountered questions to clarify the topic.

During periods of economic uncertainty and financial crisis, one of the most common challenges faced by companies and individuals is the diminishing ability to manage their debts. At this point, concordat (konkordato) steps in to help financially distressed debtors avoid bankruptcy by restructuring their financial situation. In this article, we will examine in detail the concept of concordat, its legal basis, types, application procedures, and administration.