Minimum Wages Turkey 2013 (2nd period)

The Turkish Ministry of Social Affairs and Employment, has announced the minimum wage for 2013, the 1st period of 2013, (1st January 2013 - 30 June 2013).

Every year on the 1st of  January and the 1st of  July the government announces the new wages for the next coming 6 months.

Structure minimum salary

The statutory minimum wage is based on the gross salary for normal working hours, without overtime. You receive this wage on the agreed payment period, f.e. weekly, monthly or every 4 weeks. The gross salary may consist of:

• the (basic) salary in your employment contract has been agreed;
• the allowances for performance, shifts, irregular hours, standby duty and working conditions;
• the fixed bonus for the sales you make any payment and you will receive;
• the rewards of third parties caused by the work.

The total of these amounts shall not be less than the minimum wage.

Pay slip

To avoid problems in the future with the tax authorities, es we recommend to pay the wages exactly as mentioned on the pay slip. If you pay in cash, let your staff monthly sign the pay slip (your accountant will create the slip monthly).

Apartments staff

The legislation distinguishes apartments staff. There are more than 200,000 people who are registered as apartment staff (kapıcı). The government has made ​​an exception for this group allowing an exemption from income tax (gelir vergisi) and withholding tax (withholding tax). The exemption creates a higher net income. The total cost to the employer will remain the same.

MINIMUM SALARY TURKEY
(Period 01.07.2013-31.12.2013)
	16 years and older	Apartment personnel (kapıcı)
Gross salary	1021,50 TL	1021,50 TL
Social insurance employee	143,01 TL	143,01 TL
Unemployment insurance contribution employee	10,22 TL	10,22 TL
Income tax	56,84 TL	---
Cost of living allowance (aig) (Single and no children)	73,40 TL	---
Stamp tax	6,74 TL	---
Total deductions	216,81 TL	153,23 TL
NET SALARY (incl aig)	804,69 TL	868,27 TL
Total cost for employer	1.190,05 TL	1.190,05 TL

Obligatory Books and Records Union Meetings

Probably everybody knows by now that the head of the board of the Homeowners Association is obliged to keep a decision book, but did you know he also needs to keep a cash book and that there is also a book for the auditor?

The cash book and the decision book
Under articles 32 and 36 of the Apartment Law the head of the board is required to keep a decision book and a cash book. All decisions of the general meeting and internal management decisions have to be included in the decision book and all income and expenditure of the association have to be included in a cash book.

All pages of both books must be validated by a notary before they can be used. The head of the board must make sure these books are closed by a notary every year before January 31st.

It is important that the decisions of the Homeowners Association are translated properly into the Turkish language and recorded in the decision book. It is also wise to ensure that the names of the appointed directors or auditors are correctly and fully registered. A notary will not automatically ratify and accept pages written in a foreign language or abbreviated names and nicknames.

Invoices, receipts, quotations and official documentation, such as notices of default, letters of formal notice, agreements and so on should be kept in a folder. I also think it is wise for the head of the board to keep a copy of the management plan of the building. This can be obtained on request at the Tapu office.

The auditor book 
Article 41 of the Apartment Law clearly describes that an auditor must keep an auditor book. Members of the Homeowners Association may choose one person or a committee of three persons from their midst for this function. The auditor must control the cash book of the head of the board within the prescribed time or when no period is known at the end of the financial year and report his findings through an auditor book.

Also the auditor book, just like the other books, must be validated by a notary before it can be used.

Sanctions
If the board does not live up to its obligations it can be penalized with a fine of 250,-TL and can incur to 2000,-TL. The request to impose an administrative sanction can be made by one of the members of the Association. Furthermore he can be prosecuted for improper use of common money. Sanction is imprisonment of 1 year of more.

Manual Healty and Security for Appartment Employees

Source: www.abc-consultancy.com

The 1st of January, 2013, employers with staff employed are legally required to do a risk assessment at their workplace. In other words, all apartments or residential parks with a caretaker, gardener and/or security men have to do the risk assessment according the new labor safety rules before the end of 2013, under penalty of a large fine. For a whole year, the total amount of fines can be up to 60.000 TL.

The manuals are available in Dutch and English language.
Read more on: www.abc-consultancy.com