The domestic per diem amounts exempt from tax, applicable between January 1, 2025, and June 30, 2025, have been determined based on the coefficients for civil servant salaries for the January-June 2025 period, in line with Annex H of the Central Government Budget Law published in the Official Gazette dated December 31, 2024, No. 32769, and Article 24/2 of the Income Tax Law.

The overseas per diem amounts, effective as of January 1, 2025, have been determined within the framework of the "Decision on Allowances for Travel to the Turkish Republic of Northern Cyprus" and the "Decision on Overseas Allowances" published in the Official Gazette dated January 11, 2025, No. 32779, under Decision No. 9396.

There are various legal regulations in working life aimed at ensuring the participation of disabled individuals in the workforce, enhancing their integration into social life, and supporting their economic independence. Recently, the issue has resurfaced following notifications from the Turkish Employment Agency (İŞKUR) regarding the reduction of the disability employment gap and the imposition of administrative fines on employers failing to meet their obligations.

This article covers the legal responsibilities of employers, the steps disabled individuals need to take to participate in the workforce, the available support for both employers and employees, and the details of the implementation process.

Law No. 7538, which was published in the Official Gazette on 15 January 2025, made important amendments to the Social Security and General Health Insurance Law and some other laws and introduced new regulations. A summary of these amendments is given below and the full text of the Law is attached.

Amendments to the Social Security and General Health Insurance Law

• Premium Incentive: The phrase ‘five’ in the first sentence of subparagraph (ı) of the first paragraph of Article 81 of the Law No. 5510 regulating the 5-point premium incentive has been amended as ‘four’. Thus, the amount corresponding to four points of the employer's share of the private sector employers' disability, old age and death insurance premiums will be covered by the Treasury.
• 5-point Incentive in the Manufacturing Sector: The 5-point incentive provisions for the manufacturing sector will continue to be applied until December 31, 2026. The President is authorized to extend the period of this article until December 31, 2027.

Following the determination of the minimum wage amount valid for the year 2025, with the circular dated January 10, 2025 and numbered 2025/2 to be applied between January 1, 2025 and December 31, 2025; a circular was published determining the lower and upper limits of daily and monthly social security bases, the amounts to be taken into account in the periods spent abroad and service indebtments, the premium amounts to be paid by voluntary insurances and general health insurances, administrative fines and the amounts to be taken as basis in temporary incapacity, funeral and breastfeeding allowances. The main amounts to be taken into account within the scope of the circular numbered 2025/2 are stated below, and detailed information can be found in the circular attached to this article.