Following the determination of the minimum wage amount valid for the year 2025, with the circular dated January 10, 2025 and numbered 2025/2 to be applied between January 1, 2025 and December 31, 2025; a circular was published determining the lower and upper limits of daily and monthly social security bases, the amounts to be taken into account in the periods spent abroad and service indebtments, the premium amounts to be paid by voluntary insurances and general health insurances, administrative fines and the amounts to be taken as basis in temporary incapacity, funeral and breastfeeding allowances. The main amounts to be taken into account within the scope of the circular numbered 2025/2 are stated below, and detailed information can be found in the circular attached to this article.

According to the Circular dated January 6, 2025 and numbered 27998389-010.06.02-3676469 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 January 1, 2025.

Income Tax Exempted Child Support

With the decision of the 10th Chamber of the Council of State, No. 2023/170 and Decision No. 2024/1853, subparagraph (a) of paragraph 7 of Article 97 of the Regulation on Social Insurance Transactions and the relevant articles of the Circular on ‘Meal Allowances’ prepared on the basis of this Regulation were cancelled. Following the cancellation decision of the Council of State, the Regulation on Social Insurance Procedures was amended and subparagraph (a) of paragraph 7 of Article 97 was rearranged. In this context, with the circular dated 31.12.2024 and numbered 2024/17, the daily amount of the meal allowance to be exempted from the premium-based earnings for the year 2025 and the principles regarding the application were determined.

With this circular, the daily amount of the meal allowance to be exempted from the premium-based earnings and the principles regarding the application have been determined to be valid as of 1 January 2025 (from the monthly premium and service document / withholding and premium service declaration for January 2025). The arrangements made in the Circular are explained under the following headings:

With the Official Gazette dated December 27, 2024 and numbered 32765, Article 17 of the Social Insurance and General Health Insurance Law No. 5510 was amended.

With this regulation, the calculation method of daily earnings to be taken as basis for allowances and income within the scope of short-term insurance branches (work accident, occupational disease, illness and maternity) has been amended.

Article 17 of the Social Security and General Health Insurance Law dated May 31, 2006 and numbered 5510 was amended as follows: