Amendment On The Regulation Regarding The Defrayal Of Wage, Premium, Bounty And Any Such Allowance Through Banks
Amendment on the Regulation Regarding the Defrayal of Wage, Premium, Bounty and Any Such Allowance through Banks
Regulation amending the Regulation Regarding the Defrayal of Wage, Premium, Bounty and Any Such Allowance through Banks was published in the official gazette and Art.4/1a and ç paragraphs of the “Regulation Regarding the Defrayal of Wage, Premium, Bounty and Any Such Allowance through Banks” which was published in the 18.11.2008 dated 27058 numbered official gazette, has been amended as seen below
- Regarding the wages of the employees within the scope of 4857 numbered labor law:
Employers and third parties whose enterprises and workplaces are subject to the provisions of 4857 numbered labor law, in case that they employ minimum of 10 employees across Turkey, had the obligation to pay the net pay through banks from the beginning of the year 2009.
Nevertheless, aforesaid regulation amended this provision and extended the scope of obligation to pay trough banks. According to this effective from 01.06.2016, employers who employ minimum of 5 employees across the Turkey shall pay the net amount of wage, premium, bounty and any such allowance through banks.
- Regarding the wages of journalists:
Employers, who employ minimum of 5 journalists across the Turkey, shall pay the net amount of any type of defrayal for that month through bank from the date of 01.06.2016. Moreover in case that the employs employ people who are in the scope of the definition of “worker” according to the labor law, they will also be in the scope of obligation to pay trough bank. In this case the limitation regarding the number of employees (minimum of 5 people) is considered as the sum of these people and journalists.
- Regarding the wages of ship’s crew:
Employer of deputy employers who are subject to sea labor law and employ more than 5 shipmen shall pay the net amount of any type of defrayal for that month through bank from the date of 01.06.2016.
- The way of defrayal:
In case that there are no branch banks in which the employers are in or there is no chance for them to pay the employees through the bank, defrayals can be made through the branches of General Directorate of Turkish Post.
- About the fine for those employers who do not pay through bank
For those employers who do not follow the obligation to pay through bank administrative fine will be applied. According to this the employers who are in the scope of this obligation will pay the administrative fines as below:
- per journalist 2,221TL (Art.27 of Code no:5953)
- per shipman 2,121 TL (Art.51 Code no:854)
- per every worker subject to the labor law and per month 161 TL (Art.102 Code no:4857)
On this basis given that a workplace with 100 workers the yearly administrative fine in case of breach of this obligation is: 100 x 12 x 161= 193,200TL
- Regarding the way of defrayal and collection:
Other than the payment of wages, there is an obligation to make the other payments and collections through banks or other financial institutes or Turkish Post. The payments made through these institutions shall be certified with the documentation (receipt, account statements etc.) taken from these institutions. Aforesaid obligation was brought for the payments and collections above 7,000 TL from the date of 01.06.2016. In case of breach of this obligation related fines stated in the Tax Procedural law will be applied to those concerned.
- Regarding who is within the scope of obligation:
Those who are obliged to make their payments above the 7,000TL through banks and financial institutions are specified as those who have to receive and give receipt according to the Tax Procedural Law. According to this corporate taxpayers, business profit taxpayers (simple entry and non-taxable tradesmen included) are within the scope of this obligation. Also freelancers have to make the payments and collections above the 7,000 TL through the said institutions and take their documentation.
On the other hand if the payment in question is above 7,000TL even if the rate is paid partially on different dates each payment and collection shall be made through banks or financial institutions.
You can find the related regulation below: