With regard to the financial and social rights to be applied in the first half of 2026, the Circular dated January 6, 2026 and numbered 27998389-010.06.02-4481518, issued by the General Directorate of Public Financial Management and Transformation of the Ministry of Treasury and Finance, has been published.

Within the framework of Decision No. 10928, titled ‘Decision on Per Diem Allowances for Travel to the Turkish Republic of Northern Cyprus and on Overseas Per Diem Allowances’, published in the Official Gazette dated January 31, 2026 and numbered 33154, the overseas per diem rates applicable as of January 1, 2026 have been determined.

As is known, termination/exit codes indicating employees' reasons for termination have so far been included in the Social Security Institution (SSI) Service Record documents accessed via e-Devlet (e-Government Gateway). With the latest implementation change, this information is no longer included in official SSI service records.

It is understood that this change was implemented by taking into consideration the decision and reasoning of the 10th Chamber of the Council of State dated October 14, 2024 and numbered 2020/2598 E. and 2024/3991 K.

Pursuant to the authority granted under Repeated Article 28 of the Tax Procedure Law No. 213, a circular dated January 13, 2026 and numbered VUK-195/2026-1 has been published regarding the extension of the filing deadlines for the Local Minimum Top-Up Corporate Tax Returns relating to the 2024 accounting period, which were required to be submitted by the end of January 15, 2026, as well as the payment deadlines for the taxes assessed based on these returns.

Following the determination of the minimum wage amount applicable for 2026, as in every year, the SSI has published Circular No. 2026/2 dated January 7, 2026. With this Circular, to be applied between January 1, 2026 – December 31, 2026; the lower and upper daily and monthly limits of earnings subject to social security contributions for insured persons, the amounts to be taken into account for periods spent abroad and for service debt borrowings, the contribution amounts to be paid by voluntary insured persons and general health insurance insured persons, as well as the amounts to be taken as a basis for administrative monetary penalties and temporary incapacity, funeral, and breastfeeding allowances, have been determined. The principal amounts to be taken into consideration within the scope of Circular No. 2026/2 are set out below, and detailed information can be accessed from the Circular attached to this publication.