a. Minimum Wage

In the press release dated December 22, 2022, the Ministry of Labor, along with the Minimum Wage Determination Committee has announced the minimum wage to be effective for the year of 2023, as shown in the table below.

Social Security Institution has regulated the SSI premium threshold with regards to the meal vouchers / meal tickets (benefit in kinds) with the Communiqué no: 2022/22 which is applicable as of December, 1 2022.

The new regulation can be summarized as below:

The employers can prefer to provide meal vouchers / tickets, etc as a meal allowance to the employees.

Amendments have been made in General Communiqué of Tax Procedural Law (TPL) No. 396 regulating notifications of BA-BS Forms, with General Communiqué of TPL No. 543 which was published in the Official Gazette No. 32032 on December 3, 2022.

• Form BA and Form BS declarations of taxpayers who have the obligation to notify but whose total purchase and/or sales are below the limit of 5,000.00 TRY EXCLUDING VAT, or who have documents issued as electronic documents, shall not be submitted blank in the relevant periods.
• All documents issued electronically and in paper form will be evaluated together in determining the limit of 5,000.00 TRY excluding VAT for the amount of goods or services purchased from a person or institution and sales of goods or services to a person or institution. In case of the legal limit is exceeded, only documents issued in paper form will be included to notifications.

The Revenue Administration has announced the details with regards to the cash meal allowance exemption with the Income Tax Communique No: 322. (In Turkish)

1- What are the conditions for this exemption?

To be able to benefit from the exemption, this allowance;

• Should not exceed 51.00 TRY per day,
• Should relate to the actual working days.