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.

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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.

With the Draft Law submitted to the Grand National Assembly of Türkiye, an important amendment is envisaged regarding meal allowances exempt from premium-based earnings under Article 80 of Law No. 5510 on Social Insurance and General Health Insurance.

According to the Draft Law, publicly referred to as the “Omnibus Law” and submitted to the Grand National Assembly of Türkiye on March 2, 2026:

If meals are not provided by the employer at the workplace or its annexes, the portion of the daily meal allowance corresponding to the days worked up to TRY 300 will not be subject to premium-based earnings.

With the addition of Provisional Article 112 to Law No. 5510 on Social Insurances and General Health Insurance through the Official Gazette dated January 29, 2026 and numbered 33152, a regulation has been introduced regarding the minimum wage support to be provided to employers in 2026.

Under the regulation, for the period January 1, 2026 – December 31, 2026, the minimum wage support per insured employee has been determined as TRY 42.33 per day, corresponding to TRY 1,270.00 per month.

As is known, termination/exit codes indicating employees' reasons for termination have so far been included in the Social Security Institution (SSI) Service Record documents accessed via e-Devlet (e-Government Gateway). With the latest implementation change, this information is no longer included in official SSI service records.

It is understood that this change was implemented by taking into consideration the decision and reasoning of the 10th Chamber of the Council of State dated October 14, 2024 and numbered 2020/2598 E. and 2024/3991 K.