Short-Time Working Payment
With the recently published Presidential Decrees dated December 23, 2020, short-time working payment period is extended to February 28, 2021 for the workplaces that have applied for short-time working payment until December 31, 2020, subject to conditions previously determined in terms of short-time working payments. Additionally, the application period deadline for short time working payment stipulated under the Law No. 4447 has been amended as January 31, 2021 for the workplaces that would have not submitted their applications until December 31, 2020. In other words, the deadline for application period for short time working payment has been extended to January 31, 2021.
Relief Program for Tradesmen and Real Person Merchants
The Ministry of Trade (“Ministry”) has recently issued the Communiqué on the Grant Support Program due to the Coronavirus Outbreak (“Communiqué”), introducing a new relief program for qualifying tradesmen, craftsmen, and real person merchants.
As per the Communiqué, tradesmen, and real person merchants who: (i) are operating in sectors determined by the Ministry and affected by the measures that have been taken within the scope of combating the Covid-19 outbreak; (ii) have been registered as a taxpayer before December 14, 2020; and (iii) are tax-exempt tradesmen or subject to small business taxation, are entitled to benefit from the fiscal support program.
The Grant Support Program introduced by the Communiqué consists of two fiscal supports: income loss support and rental support. As per the Communiqué, income loss support amounted to TRY 1,000 per month is provided to those who are subject to small business taxation, tax-exempt tradesmen, other tradesmen and craftsmen, and real person merchants.
The rental support of three months will be provided to the real persons who are entitled to benefit from income loss support brought by the Communiqué and who operate from a rented workplace. If such conditions are met; a monthly rental support amounted to TRY 750 or TRY 500 will be provided to the real persons depending on whether their rented workplace is in a metropolitan municipality or not. In case the rent of the workplace is below mentioned support amounts, the rental support amount would be limited to the rent of the workplace.
The Communiqué further stipulates that, applications for the support program shall be made via the official website of the e-government. Accordingly, the period of application which shall be at least ten days will be determined by the Ministry.
Simge Kılıç, Ezgi Ceren Aydoğmuş