a. Minimum Wage

The notification regarding the Minimum Wage Determination Commission's decision, published in the Official Gazette dated December 27, 2024, established the minimum wage and minimum wage support amounts applicable for 2025.

This informative note about Circular No. 2024/14 issued by the Social Security Institution (SSI) outlines key procedures and principles for employers regarding the late submission of monthly premium and service declarations (APHB) and consolidated withholding and premium service declarations (MUHSGK).

Key highlights of the circular include:

The provision in Article 97, paragraph 7, subparagraph (a) of the Social Insurance Transactions Regulation, which governs the earnings subject to premiums for insured individuals under Article 4, paragraph 1, subparagraph (a), had previously stated; "Provided that no meals are provided at the workplace or its premises, any payments made under the name of meal allowances, whether directly to the insured or to third parties on their behalf, shall not be considered in calculating earnings subject to premiums, up to the amount obtained by multiplying the daily minimum wage by a rate determined by the Institution's Board of Directors and the number of days actually worked."

In the announcement made by the Social Security Institution on October 22, 2024, it was stated that applications for e-Declaration user changes can now also be made through the e-Government system.

Currently, employers fulfill their obligations to the SSI using the e-Insurance username and password obtained from the Institution.