With the Law No. 7577 on Amendments to Certain Laws (the "Law"), published in the Official Gazette dated 17 April 2026 and numbered 33227, various amendments have been introduced to several laws.

(i) A new subparagraph has been added to Article 80/1(b) of the Social Insurance and General Health Insurance Law No. 5510 dated May 31, 2006, stating that:

"In cases where meals are not provided by the employer at the workplace or its annexes, the portion of the daily meal allowance up to TRY 300 corresponding to the days worked shall not be included in the earnings subject to social security premiums. The amount specified in subparagraph (9) shall be increased annually in accordance with the revaluation rate determined pursuant to Article 298 (B) of the Tax Procedure Law No. 213 for the previous year. Fractions not exceeding 5% of the calculated amount shall be disregarded." Accordingly, in cases where meals are not provided at the workplace or its annexes, the portion of the daily meal allowance up to TRY 300 will not be included in the earnings subject to social security premiums.

Pursuant to Circular No. 2026/9 issued by the Social Security Institution (SSI), a significant amendment has been introduced regarding the application of administrative fines for monthly premium and service documents and withholding and premium service declarations.

Effective as of the April 2026 period:

With the Industrial Registry Communiqué (SGM 2026/4) published in the Official Gazette dated April 1, 2026, significant amendments have been introduced regarding the processes of application, registration, modification, validity, cancellation, and the annual operating statement related to the industrial registry.

Pursuant to the "Regulation on the Procedures and Principles of Occupational Health and Safety Training for Employees", published in the Official Gazette dated April 2, 2026, and numbered 33212, new standards and technical requirements for occupational health and safety (OHS) training to be provided to employees have entered into force.