{"id":9195,"date":"2025-10-03T17:12:49","date_gmt":"2025-10-03T14:12:49","guid":{"rendered":"https:\/\/gnbtqytp2s.onrocket.site\/makaleler\/severance-pay-conditions-calculation-and-current-guide\/"},"modified":"2025-12-04T21:26:15","modified_gmt":"2025-12-04T18:26:15","slug":"severance-pay-conditions-calculation-and-current-guide","status":"publish","type":"makaleler","link":"https:\/\/www.mfylegal.av.tr\/en\/articles\/severance-pay-conditions-calculation-and-current-guide\/","title":{"rendered":"Severance Pay: Conditions, Calculation, and Current Guide"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\" id=\"h-introduction-what-is-severance-pay\"><strong>Introduction: What is Severance Pay?<\/strong><\/h2>\n\n\n\n<p>Severance pay is a lump sum paid by the employer when the employment contract is terminated under certain conditions, as compensation for the worker&#8217;s <strong>labor, loyalty, and wear<\/strong> during their employment. The Supreme Court defines severance pay as a guarantee against the difficulties of finding a new job in case of job loss and a reward for past services. <\/p>\n\n\n\n<p>Therefore, severance pay is not only a financial right but also a special type of compensation with a <strong>job security and social protection function<\/strong>. It was first introduced into our legal system with the Labor Law No. 3008 in 1936 in Turkey and has been expanded in favor of workers over time to reach its current structure. <\/p>\n\n\n<style>.kb-table-of-content-nav.kb-table-of-content-id9195_a3c679-49 .kb-table-of-content-wrap{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kb-table-of-content-nav.kb-table-of-content-id9195_a3c679-49 .kb-table-of-contents-title-wrap{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.kb-table-of-content-nav.kb-table-of-content-id9195_a3c679-49 .kb-table-of-contents-title{font-weight:regular;font-style:normal;}.kb-table-of-content-nav.kb-table-of-content-id9195_a3c679-49 .kb-table-of-content-wrap .kb-table-of-content-list{font-weight:regular;font-style:normal;margin-top:var(--global-kb-spacing-sm, 1.5rem);margin-right:0px;margin-bottom:0px;margin-left:0px;}<\/style>\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"958\" height=\"1024\" src=\"https:\/\/mfylegal.av.tr\/wp-content\/uploads\/2025\/10\/photo-1495725274072-fd5d0b961a9f-958x1024.jpg\" alt=\"An MFY Legal attorney explains the conditions and calculation method for severance pay.\" class=\"wp-image-9192\" title=\"\" srcset=\"https:\/\/www.mfylegal.av.tr\/wp-content\/uploads\/2025\/10\/photo-1495725274072-fd5d0b961a9f-958x1024.jpg 958w, https:\/\/www.mfylegal.av.tr\/wp-content\/uploads\/2025\/10\/photo-1495725274072-fd5d0b961a9f-281x300.jpg 281w, https:\/\/www.mfylegal.av.tr\/wp-content\/uploads\/2025\/10\/photo-1495725274072-fd5d0b961a9f-768x821.jpg 768w, https:\/\/www.mfylegal.av.tr\/wp-content\/uploads\/2025\/10\/photo-1495725274072-fd5d0b961a9f-1437x1536.jpg 1437w, https:\/\/www.mfylegal.av.tr\/wp-content\/uploads\/2025\/10\/photo-1495725274072-fd5d0b961a9f.avif 1443w\" sizes=\"auto, (max-width: 958px) 100vw, 958px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-who-is-entitled-to-severance-pay\"><strong>Who is Entitled to Severance Pay?<\/strong><\/h2>\n\n\n\n<p>Severance pay <strong>is not a right automatically granted to every departing employee.<\/strong> Certain conditions specified by law must be met:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Valid Employment Contract:<\/strong> The worker must be employed under a valid employment contract within the scope of <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=4857&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener\">Labor Law No. 4857<\/a>. Certain exceptions specified in the law, such as workplaces employing fewer than 50 workers in agricultural work, are excluded. <\/li>\n\n\n\n<li><strong>At Least 1 Year of Employment:<\/strong> The worker must have worked <strong>continuously for at least one year<\/strong> in the same employer&#8217;s workplace (even if within the same holding).<\/li>\n\n\n\n<li><strong>Termination of the Contract for Reasons Other Than Just Cause:<\/strong>\n<ul class=\"wp-block-list\">\n<li>The employer dismisses the worker for reasons other than those regulated in Article 25\/II of the Labor Law, <strong>\u201cimmoral and malicious behavior\u201d<\/strong>.<\/li>\n\n\n\n<li>If the worker terminates the contract for <strong>health, morality, or compelling reasons<\/strong> under Article 24 of the Labor Law, the right to severance pay arises.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Special Cases:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Marriage of a Female Worker:<\/strong> She can receive severance pay if she leaves the job <strong>within 1 year from the date of marriage<\/strong>.<\/li>\n\n\n\n<li><strong>Military Service of a Male Worker:<\/strong> A worker leaving the job due to military service is entitled to severance pay if he has at least 1 year of seniority.<\/li>\n\n\n\n<li><strong>Retirement, Old Age, or Disability Pension:<\/strong> A worker entitled to these rights from the Social Security Institution can receive severance pay upon presenting the document to the employer.<\/li>\n\n\n\n<li><strong>Death of the Worker:<\/strong> If the worker has at least 1 year of seniority, their legal heirs can claim the severance pay.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p>Unless these conditions are met, the worker cannot claim severance pay. However, in practice, there are cases where employers pay severance pay as a gesture of \u201cgoodwill\u201d to the worker, even if not legally required. <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2025-current-regulations\"><strong>2025 Current Regulations<\/strong><\/h2>\n\n\n\n<p>Each year, the Ministry of Treasury and Finance announces the <strong>ceiling amount<\/strong> applicable for severance pay through a communiqu\u00e9. As of 2025, you can access the current ceiling amount and details via this link: <a href=\"\/?p=9171\" target=\"_blank\" rel=\"noreferrer noopener\">\n  <strong>2025 Severance Pay Ceiling Amount<\/strong>\n<\/a> <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Severance Pay Conditions<\/strong><\/h2>\n\n\n\n<p>Severance pay is not a right automatically granted to every departing employee. For a worker to benefit from this right, the conditions explicitly specified in the law must be met. According to the provisions of <strong>Article 14 of Labor Law No. 1475<\/strong> and <strong>Labor Law No. 4857<\/strong>, the following conditions must be fulfilled to be entitled to severance pay: <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. At Least One Year of Employment Condition<\/strong><\/h3>\n\n\n\n<p>The most fundamental condition for severance pay is that the worker must have worked <strong>continuously for at least one year<\/strong> under the same employer. This period is calculated from the date the employment contract is signed and includes the probationary period. If the worker continues to work in the same holding or group companies without changing the employer, the Supreme Court accepts that these periods <strong>are evaluated together<\/strong> and give rise to the right to severance pay.  <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Reasons for Termination of the Employment Contract<\/strong><\/h3>\n\n\n\n<p>To be entitled to severance pay, the employment contract must have <strong>been terminated under certain conditions<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Termination by the Employer:<\/strong> If the employer dismisses the worker for reasons other than those regulated in Article 25\/II of the Labor Law, <strong>\u201cimmorality and breach of good faith rules\u201d<\/strong>, the worker is entitled to severance pay.<\/li>\n\n\n\n<li><strong>Termination by the Worker:<\/strong> If the worker terminates the employment contract for <strong>health issues, the employer&#8217;s breach of moral rules, or compelling reasons<\/strong> under Article 24 of the Labor Law, they are entitled to severance pay. <\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Status of the Resigning Worker<\/strong><\/h3>\n\n\n\n<p>Workers who resign of their own accord are generally not entitled to severance pay. However, the law provides for certain exceptions. These exceptions are:  <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A female worker leaving the job due to marriage,<\/li>\n\n\n\n<li>A male worker leaving to fulfill military service,<\/li>\n\n\n\n<li>Entitlement to retirement, old age, or disability pension,<\/li>\n\n\n\n<li>In the event of the worker&#8217;s death, the heirs can make a claim.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Special Cases (Marriage, Military Service, Retirement, and Death)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Marriage:<\/strong> A female worker can receive severance pay if she leaves the job <strong>within 1 year<\/strong> from the date of marriage.<\/li>\n\n\n\n<li><strong>Military Service:<\/strong> Male workers are entitled to severance pay when they leave the job for compulsory military service.<\/li>\n\n\n\n<li><strong>Retirement:<\/strong> Workers entitled to old age, retirement, or disability pension from the Social Security Institution can claim their severance pay upon presenting these documents to the employer.<\/li>\n\n\n\n<li><strong>Death:<\/strong> In the event of the worker&#8217;s death, their legal heirs can claim the severance pay.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-severance-pay-calculation-method\"><strong>Severance Pay Calculation Method<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gross salary<\/strong> \u2192 not just the worker&#8217;s base salary; it also includes continuous additional payments such as transportation, meals, and bonuses.<\/li>\n\n\n\n<li><strong>Service period<\/strong> \u2192 the total number of years the worker has worked for the same employer is considered.<\/li>\n\n\n\n<li><strong>Formula:<\/strong> ???? <strong>Severance Pay = Years of Service \u00d7 Gross Salary<\/strong><\/li>\n<\/ul>\n\n\n\n<p>For example; for a worker who has worked for 10 years and has a gross salary of 50,000 TL, the severance pay calculation is:<\/p>\n\n\n\n<p><strong>10 \u00d7 50,000 TL = 500,000 TL<\/strong> (without considering the ceiling limit).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Severance Pay Ceiling<\/strong><\/h3>\n\n\n\n<p>According to the law, the severance pay to be paid to workers cannot exceed the maximum retirement bonus paid to civil servants <strong>.<\/strong><\/p>\n\n\n\n<p>???? As of July 1, 2025, the <strong>severance pay ceiling for one year of service is 53,919.68 TL<\/strong>.<\/p>\n\n\n\n<p>This amount is updated annually through an official communiqu\u00e9 announced by the Ministry of Treasury and Finance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-example-calculation-2025-data\"><strong>Example Calculation (2025 Data)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Employment Period: <strong>8 years<\/strong><\/li>\n\n\n\n<li>Gross Salary: <strong>60,000 TL<\/strong><\/li>\n\n\n\n<li>Total Entitlement: <strong>8 \u00d7 60,000 = 480,000 TL<\/strong><\/li>\n\n\n\n<li>However, due to the ceiling limitation, the worker can be paid <strong>8 \u00d7 53,919.68 = 431,357.44 TL<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>As can be seen from this example, the <strong>ceiling application<\/strong> limits severance pay for high-salary employees.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2000-2025-severance-pay-ceiling-tl-and-dollar-equivalent-with-inflation-rates\"><strong>2000\u20132025 Severance Pay Ceiling: TL and Dollar Equivalent with Inflation Rates<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Year<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Ceiling (TL)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>USD Equivalent<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>TL Increase (%)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>USD Increase (%)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Inflation (%)<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2000<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">861.00 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,377.60 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">%39.0<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2001<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">1,091.00 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">890.61 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%26.7<\/td><td class=\"has-text-align-center\" data-align=\"center\">%-35.4<\/td><td class=\"has-text-align-center\" data-align=\"center\">%68.5<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2002<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">1,320.00 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">875.91 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%21.0<\/td><td class=\"has-text-align-center\" data-align=\"center\">%-1.7<\/td><td class=\"has-text-align-center\" data-align=\"center\">%29.7<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2003<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">1,470.00 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">983.28 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%11.4<\/td><td class=\"has-text-align-center\" data-align=\"center\">%12.3<\/td><td class=\"has-text-align-center\" data-align=\"center\">%18.4<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2004<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">1,574.00 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,106.89 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%7.1<\/td><td class=\"has-text-align-center\" data-align=\"center\">%12.6<\/td><td class=\"has-text-align-center\" data-align=\"center\">%9.3<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2005<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">1,727.15 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,287.96 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%9.7<\/td><td class=\"has-text-align-center\" data-align=\"center\">%16.4<\/td><td class=\"has-text-align-center\" data-align=\"center\">%7.7<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2006<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">1,770.62 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,239.93 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%2.5<\/td><td class=\"has-text-align-center\" data-align=\"center\">%-3.7<\/td><td class=\"has-text-align-center\" data-align=\"center\">%9.7<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2007<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">2,030.19 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,555.70 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%14.7<\/td><td class=\"has-text-align-center\" data-align=\"center\">%25.5<\/td><td class=\"has-text-align-center\" data-align=\"center\">%8.4<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2008<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">2,173.19 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,682.04 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%7.0<\/td><td class=\"has-text-align-center\" data-align=\"center\">%8.1<\/td><td class=\"has-text-align-center\" data-align=\"center\">%10.1<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2009<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">2,260.05 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,461.87 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%4.0<\/td><td class=\"has-text-align-center\" data-align=\"center\">%-13.1<\/td><td class=\"has-text-align-center\" data-align=\"center\">%6.5<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2010<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">2,517.01 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,670.21 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%11.4<\/td><td class=\"has-text-align-center\" data-align=\"center\">%14.3<\/td><td class=\"has-text-align-center\" data-align=\"center\">%6.4<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2011<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">2,731.85 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,632.90 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%8.5<\/td><td class=\"has-text-align-center\" data-align=\"center\">%-2.2<\/td><td class=\"has-text-align-center\" data-align=\"center\">%10.4<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2012<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">2,917.27 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,627.94 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%6.8<\/td><td class=\"has-text-align-center\" data-align=\"center\">%-0.3<\/td><td class=\"has-text-align-center\" data-align=\"center\">%6.2<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2013<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">3,129.25 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,641.79 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%7.3<\/td><td class=\"has-text-align-center\" data-align=\"center\">%0.9<\/td><td class=\"has-text-align-center\" data-align=\"center\">%7.4<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2014<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">3,438.22 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,573.56 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%9.9<\/td><td class=\"has-text-align-center\" data-align=\"center\">%-4.2<\/td><td class=\"has-text-align-center\" data-align=\"center\">%8.2<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2015<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">3,709.98 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,361.96 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%7.9<\/td><td class=\"has-text-align-center\" data-align=\"center\">%-13.4<\/td><td class=\"has-text-align-center\" data-align=\"center\">%8.8<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2016<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">4,092.53 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,354.25 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%10.3<\/td><td class=\"has-text-align-center\" data-align=\"center\">%-0.6<\/td><td class=\"has-text-align-center\" data-align=\"center\">%8.5<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2017<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">4,426.16 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,212.98 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%8.2<\/td><td class=\"has-text-align-center\" data-align=\"center\">%-10.4<\/td><td class=\"has-text-align-center\" data-align=\"center\">%11.9<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2018<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">5,434.42 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,126.30 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%22.8<\/td><td class=\"has-text-align-center\" data-align=\"center\">%-7.1<\/td><td class=\"has-text-align-center\" data-align=\"center\">%20.3<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2019<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">6,017.60 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,059.25 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%10.7<\/td><td class=\"has-text-align-center\" data-align=\"center\">%-6.0<\/td><td class=\"has-text-align-center\" data-align=\"center\">%11.8<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2020<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">7,117.17 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,015.43 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%18.3<\/td><td class=\"has-text-align-center\" data-align=\"center\">%-4.1<\/td><td class=\"has-text-align-center\" data-align=\"center\">%14.6<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2021<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">8,284.51 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">932.31 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%16.4<\/td><td class=\"has-text-align-center\" data-align=\"center\">%-8.2<\/td><td class=\"has-text-align-center\" data-align=\"center\">%36.1<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2022<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">15,371.40 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">927.66 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%85.5<\/td><td class=\"has-text-align-center\" data-align=\"center\">%-0.5<\/td><td class=\"has-text-align-center\" data-align=\"center\">%64.3<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2023<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">23,489.83 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">984.07 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%52.8<\/td><td class=\"has-text-align-center\" data-align=\"center\">%6.1<\/td><td class=\"has-text-align-center\" data-align=\"center\">%64.8<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2024<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">41,828.42 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,286.63 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%78.1<\/td><td class=\"has-text-align-center\" data-align=\"center\">%30.7<\/td><td class=\"has-text-align-center\" data-align=\"center\">%44.4<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>2025<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">53,919.68 TL<\/td><td class=\"has-text-align-center\" data-align=\"center\">1,497.77 $<\/td><td class=\"has-text-align-center\" data-align=\"center\">%28.9<\/td><td class=\"has-text-align-center\" data-align=\"center\">%16.4<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-t-ax-interest-and-payment-process\">T<strong>Ax, Interest, and Payment Process<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Is There a Tax Deduction on Severance Pay?<\/strong><\/h3>\n\n\n\n<p>One of the most important features of severance pay is that it is <strong>exempt from income tax<\/strong>. According to Article 25 of the Income Tax Law, severance pays paid under Labor Law No. 1475, Maritime Labor Law No. 854, and Press Labor Law No. 5953 are exempt from tax within certain limits.  <\/p>\n\n\n\n<p>???? For the period from July 1 to December 31, 2025, the <strong>tax-exempt amount<\/strong> for severance pay is set at 53,919.68 TL.<\/p>\n\n\n\n<p>The portion exceeding this amount is <strong>considered as salary<\/strong> and is subject to income tax.<\/p>\n\n\n\n<p><strong>Important Note:<\/strong> Only <strong>stamp duty (0.759%)<\/strong> is deducted from severance pay. No other tax deductions are made. <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Delay Interests and Supreme Court Decisions<\/strong><\/h3>\n\n\n\n<p>If the employer does not pay the severance pay on time, the worker can claim <strong>legal interest<\/strong> for their receivable.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>According to Supreme Court precedents, since severance pay becomes <strong>due on the date the employment contract is terminated<\/strong>, the highest interest rate applied to deposits <strong> is applied from this date.<\/strong><\/li>\n\n\n\n<li>This allows the worker to compensate for the damage caused by the late payment of their receivable.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Employer&#8217;s Payment Obligation<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The employer is obliged to pay the severance pay <strong>immediately and in cash<\/strong> when the employment contract ends.<\/li>\n\n\n\n<li>Payment in installments or delaying payment is not legally possible.<\/li>\n\n\n\n<li>If payment is not made, the worker must first <strong>apply for mediation<\/strong>, and if no result is achieved, they must <strong>file a lawsuit in the labor court<\/strong>.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Worker&#8217;s Right to Sue<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If severance pay is not paid, the worker has two options:\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Mediation:<\/strong> This is the mandatory first step. If the worker cannot reach an agreement with the employer, they can file a lawsuit. <\/li>\n\n\n\n<li><strong>Labor Court:<\/strong> If no agreement is reached at the end of the mediation process, the worker can file a lawsuit to claim both severance pay and <strong>delay interest<\/strong>.<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n\n\n\n<p>Supreme Court decisions state that if the worker&#8217;s severance pay claim is not paid, the employer may also face other obligations such as <strong>bad faith compensation<\/strong> or <strong>reinstatement<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Lawsuit Process and Mediation<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Time Limit for Filing a Lawsuit for Severance Pay (Statute of Limitations)<\/strong><\/h3>\n\n\n\n<p>Severance pay claims must be made <strong>within 5 years from the date the employment contract is terminated<\/strong>.<\/p>\n\n\n\n<p>???? According to Labor Law No. 4857, the worker can apply for mediation or file a lawsuit within this period. Lawsuits filed after the statute of limitations are dismissed. <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Mandatory Mediation and Pre-Lawsuit Application<\/strong><\/h3>\n\n\n\n<p>With the regulation made in 2018, <strong>mediation has become a condition for filing a lawsuit<\/strong> in labor claims (including severance pay).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The worker must first apply to the mediation office and try to reach an agreement with the employer.<\/li>\n\n\n\n<li>If an agreement is reached, a lawsuit cannot be filed, and the parties are bound by the agreement document they signed.<\/li>\n\n\n\n<li>If no agreement is reached, the worker can file a lawsuit in the labor court with the <strong>final report<\/strong> prepared at the end of the mediation.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Lawsuit Process in Labor Court, Costs, and Attorney Fees<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If a lawsuit is filed after mediation, the process is conducted <strong>in the labor court<\/strong>.<\/li>\n\n\n\n<li>In the lawsuit, the worker can claim both severance pay and <strong>delay interest<\/strong>.<\/li>\n\n\n\n<li>Costs: The worker pays the fees, expert fees, and notification expenses; if they win the case, the employer is obliged to cover these costs.<\/li>\n\n\n\n<li>Attorney Fees: Determined according to the <a href=\"https:\/\/www.barobirlik.org.tr\/\" target=\"_blank\" rel=\"noreferrer noopener\">Minimum Attorney Fee Tariff of the Union of Turkish Bar Associations<\/a>.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Current Examples from Supreme Court Precedents<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Supreme Court 9th Civil Chamber<\/strong>: It has ruled that severance pay must be paid if the employment contract is terminated by the worker for just cause.<\/li>\n\n\n\n<li><strong>Supreme Court 22nd Civil Chamber<\/strong>: It emphasized that lawsuits filed without reaching an agreement in mediation should be dismissed on procedural grounds.<\/li>\n\n\n\n<li><strong>Supreme Court 7th Civil Chamber<\/strong>: It stated that if the employer does not pay severance pay, the highest deposit interest rate <strong> should be applied to the worker&#8217;s receivable from the date of termination of the employment contract.<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Special Cases<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Severance Pay for Subcontracted Workers<\/strong><\/h3>\n\n\n\n<p>In the case of a subcontractor\u2013main contractor relationship, the responsibility for severance pay has a different structure. Even if the worker works for different subcontractors under the same employer, <strong>the employment period is considered as a whole<\/strong>. According to Supreme Court precedents, the main employer and the subcontractor are jointly responsible. In the event of a severance pay claim, both the subcontractor and the main employer are jointly liable.   <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Severance Pay for Public Employees<\/strong><\/h3>\n\n\n\n<p>For public employees not covered by Labor Law No. 4857 (e.g., civil servants subject to the Civil Servants Law No. 657), there is no severance pay in the classical sense. However, these individuals benefit from retirement bonuses or other payments based on their service period. Contracted public workers employed under the Labor Law are entitled to severance pay under general provisions.  <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Severance Pay in Mass Layoffs<\/strong><\/h3>\n\n\n\n<p>In the case of mass layoffs, termination procedures are subject to Article 29 of Labor Law No. 4857. According to this article, the employer may conduct mass layoffs due to economic, technological, structural, or similar business requirements. However, the <strong>severance pay rights of the dismissed workers are preserved<\/strong>. Supreme Court decisions also clearly emphasize that individual severance rights of workers are protected in the event of mass layoffs.    <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Severance Pay Liability in Case of Transfer of Workplace<\/strong><\/h3>\n\n\n\n<p>In the event of a transfer of the workplace to another employer, the worker&#8217;s seniority period is not reset. According to Article 6 of Law No. 4857, the worker&#8217;s seniority period is transferred to the new employer as is. In this case, the responsibility for severance pay lies with both the transferring and the receiving employer. According to the Supreme Court, the transferring employer is held responsible only for their own period, while the receiving employer is responsible for the total period.    <\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-frequently-asked-questions\"><strong>Frequently Asked Questions<\/strong><\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-6931d247942e5\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong>How is severance pay calculated?<\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Severance pay is calculated based on the worker&#8217;s <strong>30 days of gross salary for each year of service<\/strong>. In addition to the salary, regularly paid bonuses, transportation, and meal allowances are included. However, the amount to be paid is limited by the <strong>severance pay ceiling<\/strong> determined annually by the Ministry of Treasury and Finance.  <\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-6931d247942e9\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong>What is the maximum number of years for which severance pay can be received?<\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>There is no <strong>upper limit in terms of years<\/strong> for severance pay in the law. Even if a worker works for the same employer for 20 years, they are entitled to severance pay for the entire period. The only limitation is the <strong>ceiling application<\/strong> that determines the maximum amount payable for each year.  <\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-6931d247942ea\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong>What if the employer does not pay?<\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>If the employer does not pay the severance pay, the employee must first apply for <strong>mediation<\/strong>. If no agreement is reached in mediation, the employee may file a lawsuit in the <strong>labor court<\/strong> and may also claim <strong>default interest<\/strong> in this case. According to Supreme Court precedents, interest accrues from the date the employment contract is terminated.  <\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-6931d247942eb\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong>What is the statute of limitations for severance pay?<\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>For severance pay receivables, the <strong>statute of limitations is 5 years<\/strong>. This period starts to run from the date the employment contract is terminated. If mediation is not initiated or a lawsuit is not filed within 5 years, the employee cannot claim severance pay.  <\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-6931d247942ec\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong>Can a female employee who marries receive severance pay?<\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes. If a female employee resigns of her own will within <strong>1 year<\/strong> from the date of marriage, she becomes entitled to severance pay. This right is secured under <strong>Article 14 of Labor Law No. 1475<\/strong>. The female employee may request severance pay from the employer by presenting her marriage certificate.  <\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-we-are-by-your-side-with-expert-attorneys\"><strong>We are by your Side with Expert Attorneys<\/strong><\/h2>\n\n\n\n<p><br>???? To avoid mistakes during the severance process, contact <a href=\"https:\/\/mfylegal.av.tr\/iletisim\" target=\"_blank\" rel=\"noreferrer noopener\">\n  <strong>MFY Legal | Istanbul Law Firm<\/strong>\n<\/a> now.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Severance pay is a lump sum paid by the employer when the employment contract is terminated under certain conditions, as compensation for the worker&#8217;s labor, loyalty, and wear during their employment.<\/p>\n","protected":false},"author":2,"featured_media":9194,"parent":0,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":""},"custom-post-tag":[143],"practice-area":[141],"published-year":[157],"class_list":["post-9195","makaleler","type-makaleler","status-publish","has-post-thumbnail","hentry","custom-post-tag-articles","practice-area-labor-law","published-year-2025-en"],"acf":[],"taxonomy_info":{"custom-post-tag":[{"value":143,"label":"Articles"}],"practice-area":[{"value":141,"label":"Labor Law"}],"published-year":[{"value":157,"label":"2025"}]},"featured_image_src_large":["https:\/\/www.mfylegal.av.tr\/wp-content\/uploads\/2025\/10\/photo-1495725274072-fd5d0b961a9f-958x1024.jpg",958,1024,true],"author_info":{"display_name":"MFY Legal","author_link":"https:\/\/www.mfylegal.av.tr\/en\/author\/mfylegal\/"},"comment_info":"","_links":{"self":[{"href":"https:\/\/www.mfylegal.av.tr\/en\/wp-json\/wp\/v2\/makaleler\/9195","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mfylegal.av.tr\/en\/wp-json\/wp\/v2\/makaleler"}],"about":[{"href":"https:\/\/www.mfylegal.av.tr\/en\/wp-json\/wp\/v2\/types\/makaleler"}],"author":[{"embeddable":true,"href":"https:\/\/www.mfylegal.av.tr\/en\/wp-json\/wp\/v2\/users\/2"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mfylegal.av.tr\/en\/wp-json\/wp\/v2\/media\/9194"}],"wp:attachment":[{"href":"https:\/\/www.mfylegal.av.tr\/en\/wp-json\/wp\/v2\/media?parent=9195"}],"wp:term":[{"taxonomy":"custom-post-tag","embeddable":true,"href":"https:\/\/www.mfylegal.av.tr\/en\/wp-json\/wp\/v2\/custom-post-tag?post=9195"},{"taxonomy":"practice-area","embeddable":true,"href":"https:\/\/www.mfylegal.av.tr\/en\/wp-json\/wp\/v2\/practice-area?post=9195"},{"taxonomy":"published-year","embeddable":true,"href":"https:\/\/www.mfylegal.av.tr\/en\/wp-json\/wp\/v2\/published-year?post=9195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}