2021 minimum wage support has come into force with the Law No. 7333 published in the Official Gazette dated 28.07.2021 and numbered 31551.

Based on that, 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 minimum wage support amount for 2021 would be 2.5 TRY daily and 75 TRY monthly.

The conditions required for minimum wage support can be summarized as below:

This support would be applicable for the employees working under status 4/a.

With the Official Gazette dated 27.02.2021 and numbered 31550, an amendment was made on the regulation regarding the working hours which cannot be distributed to weekdays.

Accordingly, Article 6-a of the mentioned regulation has been amended as the below;

The daily working hours cannot exceed 11 hours, and the night work cannot exceed 7.5 hours. The daily working hours cannot exceed 9 hours for the individuals using heavy vehicles with professional licenses, but that period can exceed 10 hours twice a week.

Social Security Institution has published the Communiqué numbered 2021/26 and dated 19.07.2021 regarding the premium debt inspection for the 5-point premium discount. Per the Communiqué, the below statements would be applicable for the 5-point premium discount:

The authorities will check the outstanding social security premium debts, administrative fines, outstanding unemployment premium debts, outstanding late payment interests, late filing interests for all workplaces of an employer as of September 2021 to apply the 5-points discount on social security premiums.

Accordingly, if there are many workplaces of an employer in different regions in Türkiye, there should be no outstanding social security debts, administrative fines, late payment interests, unemployment premiums for all workplaces.

If there is any outstanding social security premium debt, late payment interest, administrative fine, unemployment premium for a workplace, the 5-point premium discount would not be applicable for all workplaces all over Türkiye.

For the employers who have not an outstanding social security premium debt, administrative fine, late payment interest, or late filing interest, they would need to submit their Income Tax and Social Security Premium Declarations within the submission period until the related deadline by selecting Law No. 5510 on the declaration file to apply the 5-point premium discount.

According to the Circular numbered 27998389-010.06.02-421208 published by the Ministry of Treasury and Finance with the subject "Financial and Social Rights", the coefficients used to calculate the wage of public officers have been revised effective as of July 1, 2021.

Income Tax Exempted Child Support

The following values have been calculated by considering these coefficients and shall be applied for the period between the dates of 01.07.2021 - 31.12.2021 monthly child support to be exempted from income tax is;