Under Article 81, paragraph (ı) of the Social Insurance and General Health Insurance Law No. 5510, the procedures and principles for benefitting from the 5-point discount on the employer's share of disability, old age, and survivors' insurance premium rates were explained in Circular No. 2008/93. The section titled “9- Workplaces with Subcontractors and Transactions Related to Subcontractors” provided that: "Therefore, in order for the Treasury to cover the 5-point portion of the employer’s share of the disability, old-age, and survivors' insurance premiums, there must not be any outstanding debts for insurance premiums, unemployment insurance premiums, administrative fines, and their related delay penalties and interests for each workplace. Consequently, for the principal employer to send the monthly premium and service document to the Institution by selecting the Law No. 5510 type to benefit from this discount, there should be no outstanding insurance premium, unemployment insurance premium, administrative fine debt, or their related delay penalties and interests, both from the principal employer and the subcontractors who have taken work from the principal employer."

The 10th Chamber of the Council of State annulled the provisions of the regulation and circular governing the exemption limit for cash meal payments made by employers to third parties for insured employees, as well as meal payments made through meal coupons, meal cards, meal vouchers, etc., provided against invoices.

Important changes have been made in social security practices with the Law No. 7524 on Amendments to the Tax Laws, Some Laws, and Decree Law No. 375, published in the Official Gazette dated August 2, 2024.

What is Changing?

According to the Circular dated July 5, 2024 and numbered 27998389-010.06.02-3248709 published by the Ministry of Treasury and Finance with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a public officers have been revised effective July 1, 2024.

Income Tax Exempted Child Support