Following the judgment of the 10th Chamber of the Council of State dated June 15, 2023 and numbered E:2019/11351, K:2023/3625, which was definitively upheld by the decision of the Plenary Session of the Administrative Law Chambers of the Council of State dated March 3, 2025 and numbered E:2024/83, K:2025/485, the Social Security Institution has introduced amendments to its secondary regulations concerning the matter. Within this scope, by the Circular of the Social Security Institution dated August 25, 2025 and numbered 2015/12, an amendment has been made to Article 1.2 titled "Procedures to be Carried Out Regarding Debt Subject to Statute of Limitations" of the Circular on Employer Transactions numbered 2020/20.

According to the Circular dated July 7, 2025 and numbered 27998389-010.06.02-4098345 published by the Ministry of Treasury and Finance with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a public officers have been revised effective July 1, 2025.

Income Tax Exempted Child Support

As is known, in accordance with Law No. 5604 on the Establishment of Fiscal Holidays, the fiscal holiday in 2025 will start on Tuesday, July 1, 2025, and will end on Sunday, July 20, 2025.

The deadlines for declarations, notifications, objections, and payments made to the Social Security Institution (SGK) are also affected by the fiscal holiday.

In order to prevent unregistered employment, protect employee rights, and ensure financial oversight, it is a legal obligation under both labor and tax legislation in Türkiye for employers to make all types of payments to employees—such as wages, bonuses, premiums, and similar compensations—through banks.

While the obligation to pay wages via bank transfers is widely recognized under the Labor Law No. 4857 for workplaces employing more than a certain number of workers, the requirement under tax legislation to make payments exceeding a specified threshold through intermediary financial institutions and to substantiate such transactions with documentation issued by these institutions—is often overlooked in practice.