On October 14, 2025, the Ministry of Economy and Finance (MEF) issued Circular No. 014 to clarify the tax obligations for pregnant employees receiving their full maternity salary in advance. The Circular aims to ensure tax compliance while supporting employee welfare, referencing the Labor Law and recent tax regulations.

Key Guidelines for Employers:

• Regular Salary: Taxes must be declared and paid in the specific month the salary is disbursed.
• Maternity Leave Salary: While the Labor Law permits employees to receive their entire maternity salary as a lump sum before leave begins, employers are prohibited from declaring and paying the corresponding tax all at once. Instead, the tax on this lump sum must be declared and paid on a monthly basis, corresponding to each month of the employee's maternity leave.