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:

Pursuant to the announcement made by the Social Security Institution (SSI) on March 31, 2026:

Taking into account the access delays experienced due to the updates carried out on the infrastructure of the Financial Automation System (MOSIP), the payment deadline for premium liabilities originally due on March 31, 2026 has been extended until April 7, 2026 at 23:59.

As it is known, with the addition of temporary Article 112 to the Social Insurance and General Health Insurance Law No. 5510, the minimum wage support to be provided to employers in 2026 was regulated.

You can access our publication on the subject here.

Regarding the minimum wage support to be provided in 2026, the Social Security Institution has published Circular No. 2026/8 dated March 5, 2026, outlining the procedures to be carried out.