Within the scope of Presidential Decision No. 10766, published in the Official Gazette dated 25 December 2025 and numbered 33118, the periods that personnel working in technology development zones and R&D or design centers may spend outside the relevant zones and centers (remote working) in 2026, in order to be covered by the income tax withholding incentive, have been determined.

With the Presidential Decision published in the Official Gazette dated December 25, 2025 and numbered 33118, the period of the social security contribution incentive numbered 6111, which is included in the temporary article 10 of the Unemployment Insurance Law No. 4447, is extended until December 31, 2026.

With the decision of the Minimum Wage Determination Commission published in the Official Gazette dated December 26, 2025 and numbered 33119, the minimum wage and the minimum wage support amount applicable for 2026 have been finalized.

Law No. 7566 on Amendments to Tax Laws and Certain Laws and Decree Laws was published in the Official Gazette dated December 19, 2025.

Comprehensive amendments to the Social Insurance and General Health Insurance Law No. 5510, which will enter into force as of 2026, introduce significant regulations that directly affect both employees and employers. In particular, updates to contribution rates, contribution incentives, income/pension deductions, social security base amount limits, and declaration processes will require changes in payroll practices and procedures before the Social Security Institution (SSI).