Following the amendment made to the Social Services Law on March 27, 2025, the new Birth Assistance Regulation, which was published in the Official Gazette dated April 10, 2025, and entered into force, regulates the principles regarding birth assistance payments to be made for live-born children as of January 1, 2025. The Regulation expands the scope of birth assistance for Turkish citizens residing in Türkiye and redefines the payment amounts.

Key Amendments Introduced by the Regulation:

The submission deadline for the Annual Income Tax Declarations for the 2024 calendar year, which was originally due by the end of April 2, 2025, has been extended, along with the payment deadlines for the taxes assessed based on these returns.

According to the circular issued by the Revenue Administration on March 27, 2025:

As it is known, with the addition of temporary Article 109 to the Social Insurance and General Health Insurance Law No. 5510, the minimum wage support to be provided to employers in 2025 was regulated.

You can access our publication on the subject here.

Regarding the minimum wage support to be provided in 2025, the Social Security Institution has published Circular No. 2025/9 dated March 13, 2025, outlining the procedures to be carried out.

Employees who are obliged to submit annual income tax returns for 2024 tax year wages or other non-wage income (including employees working in R&D centers and technology development zones) can submit their declarations between March 1 - April 2, 2025 using the online declaration system of the Revenue Administration.

Employees can have annual income tax return obligations for their wage income under certain conditions.