Pursuant to the General Letter (“General Letter“) of the Social Security Institution (“SSI“) dated 2 June 2021 and numbered E-99779835-202.99-25647141, new requirements have been introduced for employers regarding their employees who work remotely.
What Does the General Letter Regulate?
Pursuant to the General Letter, new sections have been added to the monthly premium and service documents/withholding tax return and premium service declarations with respect to remote working. The SSI requires employers to declare the number of remote working days of each of their employees, each month, by completing these new sections.
Non-compliance with the obligation to declare the number of remote working days might result in administrative fines for employers.
The COVID-19 pandemic substantially affected Turkey and the Turkish employment practice. We recommend employers monitor all legal developments as the COVID-19 pandemic progresses.