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12May2026

New Regulation on Additional Maternity Leave and the Implementation of Temporary Incapacity Benefits

Under Article 1 of the provisional provisions of Law No. 7578 on Amendments to the Social Services Law and Certain Other Laws, it is stipulated that employees whose 24-week maternity period has not been completed as of April 1, 2026 may be granted up to 8 weeks of additional maternity leave, provided certain conditions are met.

Author Selma Kıy, Category Social Security Law and Legislation, Labor Law

12May2026

E-Ledger Certificate Submission Deadlines Extended

E-Ledger and ledger certificate files that were required to be created, signed, and uploaded to the Revenue Administration system by May 11, 2026, have had their deadlines extended until June 10, 2026.

The following processes are included within the scope of this extension:

Author Selma Kıy, Category Taxation Law

11May2026

SSI Circular on Meal Allowance Exemption Published

The Circular No. 2026/12 dated May 7, 2026 published by the Social Security Institution ("SSI"), provides significant explanations regarding the implementation of the meal allowance exemption. The Circular explains in detail the circumstances under which meal benefits provided by employers to employees may be included in earnings subject to social security premiums.

Author Taylan Ege Günel, Category Social Security Law and Legislation

08May2026

SSI Circular on GSS Premium Procedures for Part-Time Employees Making Service Borrowings Published

The Social Security Institution ("SSI") published Circular No. 2026/11 dated May 6, 2026, introducing important clarifications regarding general health insurance ("GSS") practices applicable to insured employees working on a part-time or on-call basis. The Circular particularly clarifies how GSS premium liabilities will be assessed for insured individuals who complete their missing contribution days through service borrowing.

Author Selma Kıy, Category Social Security Law and Legislation

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