"The Law on the Amendment to the Social Security and General Health Insurance Law and the Statutory Decree-Law No. 375" which is approved by the General Assembly of the Grand National Assembly of Turkey on the 1st of March 2023, has come into force by approval of the President and published in the Official Gazette on the 3rd of March 2023.

According to this Law:

• The individuals whose first social security registration date is before September 8, 1999, and who completed the insurance period of 20 years for women and 25 years for men will be able to retire regardless of age.
• To retire, it is also needed to complete the SSI premium day condition, (which varies between 5,000 and 5,975 days and can be check via e-Government – e-Devlet online portal) depending on the date of social security registration.
• 5% support contribution will be given to the employer for all employees who start working again in the same workplace within 30 days after retirement.
• All institutions (SSK, Bağ-Kur and Retirement Fund) will be included in this regulation.

Presidential Decree on the Measures Taken in the Field of Labor and Social Security Within the Scope of the State of Emergency ("Decree")" (In Turkish) was published in the Official Gazette on January 22, 2023, and numbered 32112. This Decree includes measures to be taken in the field of labor and social security during the state of emergency declared on February 8, 2023.

The following measures have been decided upon in the new Decree:

Within the SSI general letters dated January 4, 2019, numbered 239234 and dated May 3, 2021, numbered 24641420;

• Employers’ entity type change, transfer and intermediary entry transactions,
• Employers’ share transfer, participation, merger and addition of new partners to ordinary partnerships transactions,

system arrangements for sending e-Declaration users from e-Government (In Turkish) electronically were completed and put into operation.

According to the Circular dated January 13, 2023 and numbered 27998389-010.06.02-1843378 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 January 1, 2023.

Income Tax Exempted Child Support

The following values have been calculated taking these coefficients into account, and shall be applied for the period between the dates of January 1, 2023 and June 30, 2023 monthly child support to be exempted from income tax is: