What are the 2025 Regulations on Remote Work in R&D and Design Centers in Turkey ?
In a key development for the technology and innovation sectors, Turkey has issued new guidelines under Presidential Decree No. 9368, published in the Official Gazette No. 32766 on December 28, 2024. These regulations govern the proportion of remote work permissible for employees in technology development zones, R&D centers, and design centers while still qualifying for income tax withholding incentives in 2025.
This directive addresses the growing trend of remote work, particularly in high-tech industries, ensuring flexibility while maintaining compliance with incentive eligibility requirements.
Scope of the Regulation
The updated rules apply to employees working in:
- Technology Development Zones – Areas specifically designated to support technological innovation and development.
- R&D Centers – Facilities focused on research and development to advance scientific and industrial growth.
- Design Centers – Organizations involved in creative and design-focused activities across various industries.
Key Provisions on Remote Work
The decree establishes the maximum allowable percentages of remote work time for employees in these zones and centers while retaining eligibility for income tax incentives. These percentages vary depending on the nature of the personnel and their roles.
- IT Personnel
- Employees with IT-related roles, whose qualifications are determined by the Ministry of Industry and Technology, are allowed to work remotely for up to 100% of their total working hours.
- This provision enables full flexibility for IT staff, reflecting the remote-friendly nature of technology-related tasks.
- Other Personnel
- For non-IT employees, the permitted remote working percentage is set at 75% of total working hours.
- This limitation ensures that some on-site work continues to support collaboration and infrastructure-dependent tasks.
Practical Implementation
These regulations have implications for the total workforce and total working time within the centers. Employers must ensure that remote work arrangements adhere to the following principles:
- Eligibility for Incentives
The time employees spend working remotely will be considered eligible for income tax withholding incentives only if it does not exceed the stipulated percentages. Employers are required to monitor and document working hours accurately. - Compliance Monitoring
Employers are expected to maintain detailed records of employee working times and locations to verify compliance with the prescribed remote work rates. - Reporting Requirements
Regular reporting to the relevant authorities, including the Ministry of Industry and Technology, may be required to confirm adherence to the regulation.
Significance of the Regulation
The new framework reflects a balanced approach to remote work in Turkey’s innovation ecosystem. It acknowledges the importance of flexibility in modern workplaces while maintaining the integrity of on-site collaborative environments.
1. Encouraging Remote Work in IT
- By allowing 100% remote work for IT personnel, the decree highlights the government’s recognition of the digital nature of IT roles.
- This flexibility aligns with global trends, where remote work is a standard practice in the tech industry.
2. Supporting On-Site Collaboration
- For non-IT roles, the 75% cap ensures a balance between remote work and the need for on-site collaboration. This is particularly important for roles requiring access to specialized equipment or team-based projects.
- It also maintains the vibrancy of R&D and design centers, which thrive on direct interaction and hands-on problem-solving.
3. Sustaining Incentive Integrity
- Income tax withholding incentives play a crucial role in attracting talent to technology development zones and innovation centers. By regulating remote work percentages, the government ensures that these incentives continue to fulfill their intended purpose of fostering local innovation hubs.
Benefits for Employers and Employees
For Employers
- Enhanced Flexibility: Employers can now offer remote work arrangements tailored to the nature of the job, especially for IT roles.
- Compliance Assurance: Clear guidelines simplify the management of remote work while retaining tax incentives.
- Employee Retention: Flexible work options enhance job satisfaction, helping companies attract and retain top talent.
For Employees
- Work-Life Balance: Increased remote work opportunities provide employees with greater flexibility to balance personal and professional responsibilities.
- Incentive Continuity: Employees continue to benefit from the perks associated with working in innovation-focused environments.
Impact on the Innovation Ecosystem
The regulations are expected to have a positive effect on Turkey’s technology and innovation ecosystem. By accommodating the evolving needs of the workforce, the government is fostering a modern, adaptable environment for growth and development.
- Boosting Productivity
Remote work options can lead to higher productivity, particularly for IT personnel who can work uninterrupted from home or other locations. - Promoting Regional Inclusivity
By allowing extensive remote work, the decree enables companies to hire talent from regions outside the main technology hubs, promoting inclusivity and reducing regional disparities. - Enhancing Global Competitiveness
These measures align Turkey’s policies with international practices, making its technology development zones and innovation centers more competitive on a global scale.
Challenges and Considerations
While the new framework offers flexibility, it also introduces several challenges for employers:
- Tracking Compliance
Employers must implement robust systems to track and report working hours and locations accurately. Non-compliance could lead to loss of incentive eligibility. - Maintaining Team Dynamics
For roles requiring frequent collaboration, excessive remote work could hinder team cohesion. Employers need to ensure that remote arrangements do not compromise project outcomes. - Adapting Infrastructure
Companies must invest in digital tools and infrastructure to support seamless remote work while maintaining data security and productivity.
Steps for Employers to Ensure Compliance
To adapt to the 2025 regulations, employers should consider the following steps:
- Audit Current Remote Work Policies
Review existing policies to ensure alignment with the stipulated percentages for IT and non-IT personnel. - Upgrade Monitoring Systems
Implement digital tools to accurately track working hours and locations, ensuring compliance with the regulations. - Communicate Changes
Inform employees about the new remote work limits and their implications for work arrangements and tax incentives. - Engage with Authorities
Regularly consult with relevant government bodies to stay updated on any further clarifications or amendments to the regulations.
Conclusion
The 2025 regulations on remote working in technology development zones and R&D/design centers represent a significant step toward modernizing work environments in Turkey. By allowing 100% remote work for IT personnel and 75% for other roles, the government has struck a balance between flexibility and on-site collaboration.
Employers are encouraged to embrace these changes, ensuring compliance while leveraging the benefits of remote work to attract and retain talent. For employees, these guidelines provide opportunities for improved work-life balance and continued access to the benefits of working in innovation hubs.
For further clarification, stakeholders are advised to review the Official Gazette and Presidential Decree No. 9368 or consult their customer representatives for tailored guidance.