The Bilateral Social Security Administrative Agreement between Türkiye and Iran has been approved by the decision published on the Official Gazette dated December 15, 2022 and numbered 32044.

The scope of the Administrative Agreement is as below:

• Sickness and maternity allowances.
• Old age, disability and death pensions.
• Funeral allowance.
• Occupational diseases.

With the Circular dated November 23, 2022 and numbered 2022/20, published by the Social Security Institution, it was decided to exclude 23,65 percent of the daily gross minimum wage from the SSI premium earnings, for all kinds of payments made to the employees or to third parties for the insured.

Between the dates December 1 2022 and December 31, 2022, the amount of meal allowance to be exempted from the SSI premium earnings of the employees will be applied as 215.70 TRY x 23.65% = 51.01 TRY (Daily).

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.