| TAX CIRCULAR: 2026-112 | DATE: 27.09.2026 |
An amendment has been made to the Remote Work Regulation published in the Official Gazette dated 10/3/2021 and numbered 31419.
Remote work is defined as: An employment relationship established in writing and based on the principle that the employee fulfills their work performance at home or outside the workplace via technological communication tools, within the scope of the work organization created by the employer.
Employment contracts regarding remote work must be made in writing. The contract must include provisions regarding the description of the work, the manner of its performance, the duration and place of the work, wages and payment of wages, work tools and equipment provided by the employer and obligations regarding their protection, the employer’s communication with the employee, and general and special working conditions.
Article 9 of the Remote Work Regulation included the provision: “The time interval and duration of remote work shall be specified in the employment contract. The parties may make changes in the working hours, provided that they adhere to the limitations stipulated in the legislation. Overtime work is performed upon the written request of the employer, with the acceptance of the employee, and in accordance with the provisions of the legislation.” In addition to this provision, the following regulation has been made: “It may be decided that a part of the work performance will be fulfilled at the workplace and a part of it through the remote work method. In this case, the days and working hours the employee will work at the workplace and remotely are determined in the employment contract.”
With this regulation, it has been decided that a part of the work performance can be arranged at the workplace and a part as remote work, and this must be stated in the written employment contract.