As it is known, with the addition of temporary Article 112 to the Social Insurance and General Health Insurance Law No. 5510, the minimum wage support to be provided to employers in 2026 was regulated.

You can access our publication on the subject here.

Regarding the minimum wage support to be provided in 2026, the Social Security Institution has published Circular No. 2026/8 dated March 5, 2026, outlining the procedures to be carried out.

The "Draft Law on Amendments to the Social Services Law and Certain Other Laws," dated March 4, 2026, introduces proposed improvements to maternity and paternity leave in order to support the healthy development of children and strengthen family unity.

These proposed amendments aim to support employees' family life and enhance work–life balance.

With the Draft Law submitted to the Grand National Assembly of Türkiye, an important amendment is envisaged regarding meal allowances exempt from premium-based earnings under Article 80 of Law No. 5510 on Social Insurance and General Health Insurance.

According to the Draft Law, publicly referred to as the “Omnibus Law” and submitted to the Grand National Assembly of Türkiye on March 2, 2026:

If meals are not provided by the employer at the workplace or its annexes, the portion of the daily meal allowance corresponding to the days worked up to TRY 300 will not be subject to premium-based earnings.

Pursuant to Article 5 of the Industrial Registry Law No. 6948, industrial registry–registered enterprises are required to submit the "Annual Operating Statement", which contains information on their activities in the preceding year, within the first four months of each year.

Accordingly, enterprises holding an Industrial Registry Certificate must submit the Annual Operating Statement for the year 2025 electronically via the Industrial Registry Information System between January 1 and April 30, 2026, and no later than April 30, 2026.