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:

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.

The previous Circular published on January 5, 2023 has been abolished.

According to the decision published in the Official Gazette dated January 10, 2023 and numbered 32069, in R&D or design centers that ensure at least 20% increase compared to the previous year in any of the determined indicators; the duration of the regulation regarding the R&D, innovation or design expenditures made in that year to be subject to 50% of the increase amount compared to the previous year, has been extended until December 31, 2028.

Indicators related to the ratio of the number of post-graduate degree designers to the total number of design personnel in design centers and the ratio of the total number of designers to the total number of design personnel in design centers have been added to the criteria for benefiting from the relevant regulation.

The 2023 minimum wage support has come into force with the Law No. 7431 published on the Official Gazette dated 13th January 2023 and numbered 32072.

Based on that, in case that all conditions are met, the minimum wage support will be automatically deducted from the social security premium payments on the upcoming periods by the Social Security Institution without any application.

The conditions required for 2023 minimum wage support can be summarized as below: