Turkey Announces 2022 Payroll Parameters
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The New Omnibus Law on the Amendment of the Income Tax Law and Other Laws” (In Turkish) published on Official Journal dated 9th November 2022 and numbered 32008 has brought about the regulations to the Income Tax Law and Corporate Tax Law and Other Laws
Effective from 1st of December 2022, in the case where meals are not served to the employees at the workplaces and its outbuildings, it is foreseen that the condition of making the payment of the meal fee to the taxpayers who provide the catering service will be abolished. the cash meal allowance of up to 51 TRY per day shall be exempt from tax. (Article 2 of the Law).
With the Circular dated November 23, 2022 and numbered 2022/20, published by the Social Security Institution, it was decided to exclude 23,65 percent of the daily gross minimum wage from the SSI premium earnings, for all kinds of payments made to the employees or to third parties for the insured.
Between the dates 1/12/2022 and 31/12/2022, the amount of meal allowance to be exempted from the SSI premium earnings of the employees will be applied as 51.01 TRY (Daily).
Please find the previous and new amounts under the below table,
| Amounts EN Version | Amounts TR Version | Period 01-07-2022 31-12-2022 | Period 01-12-2022 31-12-2022 |
|---|---|---|---|
| Meal Allowance Exemption (cash payment) | Yemek Yardımı İstisnası / Tax | TRY ------ | TRY 51.00 |
| Meal Allowance Exemption (cash payment) | Yemek Yardımı İstisnası / SSI | TRY 12.94 | TRY 51.01 |
| Meal Allowance Exemption (Meal card / Coupon) | Yemek Yardımı İstisnası / Tax | TRY 55.08 | TRY 55.08 |
| Meal Allowance Exemption (Meal card / Coupon) | Yemek Yardımı İstisnası / SSI | TRY ------ | TRY 51.01 |
Effective from 1st of November 2022, the monthly payments not over 1.000 TRY paid by the employers to the employees for the electricity, natural gas and other heating expenses until 30.06.2023 shall be exempted from the income tax. (Article 1 of the Law)
Please find the previous and new amounts under the below table,
| Amounts EN Version | Amounts TR Version | Period 01-07-2022 31-12-2022 | Period 01-11-2022 30-06-2023 |
|---|---|---|---|
| SSI Fuel Allowance Exemption | Yakacak Yardımı İstisnası / SSI | TRY ------ | TRY 1000.0 |
| Tax Fuel Allowance Exemption | Yakacak Yardımı İstisnası / Tax | TRY ------ | TRY 1000.0 |
Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.
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Turkey – Income and Corporate Tax Regulations with the New Omnibus Law Numbered 7420./ Cash Meal Allowance SSI Premium Exemption1.36 MB