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.

Regarding the financial and social benefits to be applied in the first half of 2026, the Circular of the Public Financial Management and Transformation General Directorate of the Ministry of Treasury and Finance dated 06.01.2026 and numbered 27998389-010.06.02-4481518 has been published.

Within the scope of the said Circular, considering the civil servant salary coefficients for the January–June period of 2026, domestic travel allowance amounts exempt from tax have been determined to be applicable between 1 January 2026 and 30 June 2026.

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.

Pursuant to the authority granted under Repeated Article 28 of the Tax Procedure Law No. 213, a circular dated January 13, 2026 and numbered VUK-195/2026-1 has been published regarding the extension of the filing deadlines for the Local Minimum Top-Up Corporate Tax Returns relating to the 2024 accounting period, which were required to be submitted by the end of January 15, 2026, as well as the payment deadlines for the taxes assessed based on these returns.