Article 2 of the Turkish labour Law No. 5604 on the Establishment of Financial Holiday in Turkey stipulates that certain employer obligations within the scope of labour law may not be fulfilled during the fiscal holiday, but may be fulfilled after the fiscal holiday, and that the relevant principles will be regulated by the Ministry of Labour and Social Security. A communiqué has been issued on the subject.
According to the general regulations on this subject, the financial holiday in Turkey will be applied from the first day of July of each year until the end of the twentieth day or, if the last day of June falls on a holiday, from the day following the first working day of July until the end of the twentieth day of July. The administrative and legal periods for the works and transactions whose last day coincides with the financial holiday shall be deemed to be extended for five days from the date following the last day of the financial holiday in Turkey.
The provisions of the law shall apply to the notifications specified in this study, except for the notifications regarding the occupational accident or occupational disease detected and the notifications regarding collective dismissal.
Accordingly, for example, if the last day of the period in which such notifications must be made in matters such as notification of the workplace, sending Annex 1 and Annex 2 notifications, giving notice of resignation, objection to administrative fines, falls on a day within the financial holiday in Turkey period to be determined, the last day of the notification will be extended for five days following the last day of the financial holiday. For example, assuming that a worker started to work on 18 June, since the last day to submit the Annex 1 notification for this worker will be 15 July and this date falls on a financial holiday in Turkey, the period to submit the Annex 1 notification will be extended until 25 July. According to another example, if an administrative fine has been imposed on the workplace and the deadline for objection according to the date of notification falls on 4 July, the deadline for objection to the fine will be extended until 25 July. This rule will also apply to advance payment discounts and instalment payments.