With the Communiqué on the Amendment of the General VAT Implementation Communiqué (Serial No. 57) published by the Ministry of Treasury and Finance, various regulations and amendments have been introduced to the General VAT Implementation Communiqué. The said Communiqué entered into force upon its publication in the Official Gazette.

With the addition of Provisional Article 112 to Law No. 5510 on Social Insurances and General Health Insurance through the Official Gazette dated January 29, 2026 and numbered 33152, a regulation has been introduced regarding the minimum wage support to be provided to employers in 2026.

Under the regulation, for the period January 1, 2026 – December 31, 2026, the minimum wage support per insured employee has been determined as TRY 42.33 per day, corresponding to TRY 1,270.00 per month.

With regard to the financial and social rights to be applied in the first half of 2026, the Circular dated January 6, 2026 and numbered 27998389-010.06.02-4481518, issued by the General Directorate of Public Financial Management and Transformation of the Ministry of Treasury and Finance, has been published.

Within the framework of Decision No. 10928, titled ‘Decision on Per Diem Allowances for Travel to the Turkish Republic of Northern Cyprus and on Overseas Per Diem Allowances’, published in the Official Gazette dated January 31, 2026 and numbered 33154, the overseas per diem rates applicable as of January 1, 2026 have been determined.

As is known, termination/exit codes indicating employees' reasons for termination have so far been included in the Social Security Institution (SSI) Service Record documents accessed via e-Devlet (e-Government Gateway). With the latest implementation change, this information is no longer included in official SSI service records.

It is understood that this change was implemented by taking into consideration the decision and reasoning of the 10th Chamber of the Council of State dated October 14, 2024 and numbered 2020/2598 E. and 2024/3991 K.