With the "Regulation on Amending of the Regulation on Social Security Transactions" published in the Official Gazette dated November 11, 2022 and numbered 32010, arrangements were made regarding the cost of meals being subject to SSI premium.

The below changes have been made with the new regulation on the Social Security Transactions.

• In case that, meals are not provided to the employees by the employer in the workplaces and its outbuildings, all kinds of payments made to the employee and third parties for the insured under the name of meal cost will be exempt from the SSI premium base. The SSI exemption of cash meal allowance will be applied for actual workday.
• The exemption rate will be announced by SSI.
• The new application will enter into force on 1st of December 2022.

"The New Omnibus Law on the Amendment of the Income Tax Law and Other Laws" (In Turkish) published on Official Gazzette dated 9th November 2022 and numbered 32008 has brought about the regulations to the Income Tax Law and Corporate Tax Law and Other Laws.

With the new Omnibus Law published, below regulations have been made:

Communiqué on the Amendment of the Communiqué on the Procedures and Principles for the Implementation of the Article 376 of the Turkish Commercial Code Numbered 6102 ("Amendment Communique") (In Turkish) has been published in the Official Gazette dated November 8, 2022 and numbered 32007. The amendment made in the Communique is as follows;

With the Amendment Communiqué, published in the Official Gazette dated September 15, 2018 and numbered 30536, the provisional clause of "Communiqué on the Procedures and Principles for the Implementation of the Article 376 of the Turkish Commercial Code Numbered 6102” ("Communiqué") (In Turkish)

Turkey Revenue Administration has announced a new Communique (no: 321) and added a new statement about the cumulative income tax base transfers to the previously published Communique with the no: 311.

With that new additional rule;

If the employee has generated wage income from more than one employer at the same time, the cumulative income tax bases could be transferred. This rule would be applicable if the employer accepts the employee’s request.

Based on the above addition, the regulations about cumulative income tax base taxation would be as below: