With the Official Gazette dated February 4, 2025 and numbered 32803, a regulation was made on the minimum wage support to be provided to employers in 2025 by adding a temporary article 109 to the Social Insurance and General Health Insurance Law No. 5510.

With the regulation, the minimum wage support for the period January 1, 2025 - December 31, 2025 was determined as 1,000 TRY.

General information regarding the procedures and principles of the regulation is listed below:

The domestic per diem amounts exempt from tax, applicable between January 1, 2025, and June 30, 2025, have been determined based on the coefficients for civil servant salaries for the January-June 2025 period, in line with Annex H of the Central Government Budget Law published in the Official Gazette dated December 31, 2024, No. 32769, and Article 24/2 of the Income Tax Law.

The overseas per diem amounts, effective as of January 1, 2025, have been determined within the framework of the "Decision on Allowances for Travel to the Turkish Republic of Northern Cyprus" and the "Decision on Overseas Allowances" published in the Official Gazette dated January 11, 2025, No. 32779, under Decision No. 9396.

There are various legal regulations in working life aimed at ensuring the participation of disabled individuals in the workforce, enhancing their integration into social life, and supporting their economic independence. Recently, the issue has resurfaced following notifications from the Turkish Employment Agency (İŞKUR) regarding the reduction of the disability employment gap and the imposition of administrative fines on employers failing to meet their obligations.

This article covers the legal responsibilities of employers, the steps disabled individuals need to take to participate in the workforce, the available support for both employers and employees, and the details of the implementation process.

Law No. 7538, which was published in the Official Gazette on 15 January 2025, made important amendments to the Social Security and General Health Insurance Law and some other laws and introduced new regulations. A summary of these amendments is given below and the full text of the Law is attached.

Amendments to the Social Security and General Health Insurance Law

• Premium Incentive: The phrase ‘five’ in the first sentence of subparagraph (ı) of the first paragraph of Article 81 of the Law No. 5510 regulating the 5-point premium incentive has been amended as ‘four’. Thus, the amount corresponding to four points of the employer's share of the private sector employers' disability, old age and death insurance premiums will be covered by the Treasury.
• 5-point Incentive in the Manufacturing Sector: The 5-point incentive provisions for the manufacturing sector will continue to be applied until December 31, 2026. The President is authorized to extend the period of this article until December 31, 2027.