On the Tax Identification Number General Notice with serial no 4 published on the official gazette number 27588 dated May 22, 2010, it was set forth that foreigners who meet certain conditions are entitled to use tax identification numbers. As per article 8 of the Population Service Law 5490; " (1) Foreigners who obtain a minimum six months residence permit for any purpose in Turkey are registered in the foreigners' registry by the General Directorate. The foreigners who are registered in this registry are obliged to inform the registration offices of all their matters regarding census matters. Diplomatic mission members are exempt from this application..."

As per article 69 of the same law;"(1) The legislations regarding the application of this law are prepared within 180 days by the Ministry and is put into effect by the cabinet council.

WORK HOURS

The working week for employees is 45 hours. This total is spread over a six-day week so as not to exceed seven and a half hours per day.

MINIMUM WAGE

The minimum wage as of 01st January - 30th  June 2010 is:

TL Gross: 729,00      TL Net: 576,57  for employees over 16

TL Gross: 621,00      TL Net: 499,25  for employees under 16

The minimum wage as of 07st July - 31th  December 2010 is:

TL Gross: 760,50      TL Net: 599,12   for employees over 16

The rights ensured through law, contracts and workplace procedure should be claimed within the legal period.

If not, the problem of statutory limitations will arise for the employee.

Statutory limitation stands for the maximum time for the right to claim due wages after which the case will not qualify for legal proceedings. As the definition suggests, the right to claim the due wages is not removed but it turns into "imperfect obligation" and it can be no longer subject to a law suit. In this respect, once the statute of limitations on a case runs out, if a party raises it as a defense and that defense is accepted, any further litigation is foreclosed and the court will not be able to examine the facts of the case.