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

Ramazan Çanakkaleli

The matter of incurring debt for maternity which is frequently discussed nowadays has been set forth by Social Security Institution under the law no.5510 first and afterwards a circular and a communiqué have been issued to define the enforcement of the said law. The circular and the communiqué have brought additional conditions to the terms and conditions set forth in the law. The respective legal status has been rejected by the Supreme Court lastly.

Applicable legislation with respect to incurring debt for maternity

Currently, an insured woman under 4-a category (social insurant employee affiliated to Social Security Insurance with the former name) entitled to unpaid birth leave and maternity leave periods may incur debt for twice only with respect to the requested periods provided that such period not exceeding two years following the date of birth and only if she doesn't work at her working place pursuant to her employment contract and the baby is alive.

İbrahim Işıklı

There are problems, especially, while declaring an employee, winning the reemployment lawsuit, to Social Security Institution (SGK). If the court has already decided to reemploy the employee, following issues would be matters of debate:

· Unless the employee applies for a job within 10 days, cancellation would be taken into account as an acceptable cancellation,