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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Türkiye /3. Payroll and particular aspects of employee remuneration / 3.2 Paid Annual Leave

3.2 Paid Annual Leave

Türkiye

Minimum paid annual leave for each year is regulated in Labour Law, Art 53, as follows:

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•�� an employee becomes entitled to paid annual leave if they have worked for at least one year at the same workplace or under the same employer
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•�� if the term of the employee's seniority is one to five years, the holiday period must be at least 14 days
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•�� if

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2.1.5 Zero taxation for under 26 year olds

5.3.4 SIPSI declaration

9.7.2 Civil contracts

3.7.3 Maternity pay

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.2 Minimum wage/ stamp duty tax exemptions

2.3.3 Lump sum wage and church tax

8.3 Social security penalties

1.1.1 Glossary of payroll terms

3.2 Sick leave and incapacity allowance

4.2 Company car

5.4.4 Obligations for foreign employers where no PE is created

2.2.1 Mandatory social documents

5.3 Foreign employers

8.2 Failure to pay social security

3.4 Special payments and one-sixth rule

3.4 Private medical insurance

7.1 Per diems

2.1.1 Tax deduction cards

2.1.3 Tax calculation

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