With the "Regulation on Amending of the Regulation on Social Security Transactions" published in the Official Gazette dated November 11, 2022 and numbered 32010, arrangements were made regarding the cost of meals being subject to SSI premium.

The below changes have been made with the new regulation on the Social Security Transactions.

• In case that, meals are not provided to the employees by the employer in the workplaces and its outbuildings, all kinds of payments made to the employee and third parties for the insured under the name of meal cost will be exempt from the SSI premium base. The SSI exemption of cash meal allowance will be applied for actual workday.
• The exemption rate will be announced by SSI.
• The new application will enter into force on 1st of December 2022.

The Regulation on "Electronic Notification by the Social Security Institution" has entered into force on 01.10.2022 with the Official Gazette dated 24.9.2021 and numbered 31608 (In Turkish).

Within the scope of the relevant regulation, SSI has started to send e-Notification as of 09.02.2022 in Eskişehir, as of 04.04.2022 in Bursa, Konya and Gaziantep provinces, and as of 01.09.2022 in Ankara province.

With the implementation of the Electronic Notification application, the documents required to be notified by the SSI Central Organization/Provincial Social Security Offices, are signed electronically and sent to the electronic notification address of the companies.

The 2022 minimum wage support has come into force with the Law No: 7417 published on the Official Gazette dated 01 July 2022 and numbered 31887.

With the Communique dated 07.09.2022 and numbered 2022/19, the procedures regarding the minimum wage support have been published by the Social Security Institution.

As a summary, 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 2022 minimum wage support can be summarized as below:

• Income Tax Exempted Food Allowance
• Income Tax Exempted Commuting Allowance

Income Tax Exempted Food Allowance

Meal allowance tax exemption amount that is applied as of 1st of July 2022 was announced on 08.07.2022 dated and 31890 numbered bis Official Gazette. Based on that the meal allowance which is provided by the employer outside of the workplace and workplace outbuildings as defined in the (8)th clause of Article 23 of Income Tax Law (In Turkish), exemption amount is defined as 51.00 TRY to be applied as of July 1st 2022.