##  [Labor and Employment Law Commentary 9-2014](/en_GB/new/labor-and-employment-law-commentary-9-2014) 

# Labor and Employment Law Commentary 9-2014





07 / 06 / 2014

















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Some significant changes in the preliminary bill for the Personal Income Tax Law





Following the approval by the Cabinet of Ministers of several preliminary bills on June 20, 2014, this Labor and Employment Law Commentary summarizes some of the new personal income tax provisions that have an impact on employment relationships.

**1. Anticipated entry into force**

**2. Severance pay**

**3. Salary income**













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 This publication is provided for information purposes only and does not constitute legal advice or advice of any other kind. It does not seek to offer a comprehensive summary of the legislation and developments to which it refers nor to cover all published material, but rather to provide an overview of selected topics. It is therefore recommended that the official texts be consulted and specific professional advice be sought. Garrigues does not accept any liability for the use made of this information and assumes no obligation to update it after publication.



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