Turkey Updates Meal Allowance Exemption Rules
The Turkish Social Security Institution (SSI) has published Circular No. 2026/12 introducing important changes regarding the Turkey Meal Allowance exemption.
The new rules clarify how meal benefits provided by employers should be treated for social security premium calculations and provide greater certainty for payroll and HR professionals managing employees in Turkey.
The Circular follows amendments introduced by Law No. 7577 and applies to transactions carried out from April 17, 2026 onward.
New Turkey Meal Allowance Exemption Threshold
One of the most important changes concerns the exemption amount applicable to the Turkey Meal Allowance.
Where meals are not provided directly at the workplace or its facilities, the portion of the daily Turkey Meal Allowance up to TRY 300 per day worked is exempt from social security premium calculations.
This exemption applies to:
- Cash meal allowances;
- Meal cards;
- Meal vouchers;
- Meal coupons;
- Payments made through external meal service providers.
The TRY 300 daily exemption will be increased annually according to the official revaluation rate determined under Turkish tax legislation.
How the Turkey Meal Allowance Exemption Is Calculated
The calculation of the exempt portion of the Turkey Meal Allowance is straightforward:
Monthly Exemption = Actual Days Worked × TRY 300
Any amount exceeding the calculated exemption threshold must be included in earnings subject to social security premiums.
This new framework provides greater transparency for employers managing payroll in Turkey.
Turkey Meal Allowance Provided at the Workplace
The Circular confirms that where employers provide meals directly at the workplace or its appurtenances, the entire meal cost remains exempt from social security premiums.
This exemption applies regardless of the value of the meal provided.
Similarly, meals supplied through catering services and consumed at the workplace continue to benefit from full exemption without any monetary limit.
Turkey Meal Allowance Through Meal Cards and Cash Payments
Where the Turkey Meal Allowance is provided through meal cards, meal vouchers, meal coupons, or direct cash payments, the exemption is limited to TRY 300 per employee per day worked.
Any amount exceeding this threshold becomes subject to social security premium calculations.
This rule affects many employers currently using flexible meal benefit programs in Turkey.
Important Considerations for Employers
The Circular includes several practical clarifications regarding the Turkey Meal Allowance:
- Meal allowances must be provided in addition to the minimum wage;
- Meal benefits cannot be included within the gross minimum wage amount;
- Different meal allowance methods may be applied to different employee groups within the same company;
- Employers must carefully document meal allowance practices to ensure compliance.
Mixed Turkey Meal Allowance Models
Many companies use a combination of workplace catering and external meal benefits.
Under the new rules:
- Meals consumed at the workplace remain fully exempt;
- Meal cards, vouchers, or cash payments for days when workplace meals are not provided may benefit from the TRY 300 daily exemption;
- Additional cash payments made to employees already receiving workplace meals may become fully subject to social security premiums.
Employers should therefore review their current Turkey Meal Allowance policies to avoid unexpected payroll costs.
Compliance Risks Related to Turkey Meal Allowance
The SSI has emphasized that any artificial or fraudulent arrangements concerning the Turkey Meal Allowance may trigger audits.
Where non-compliant practices are identified, unpaid premiums may be collected together with late payment interest and administrative penalties under Turkish social security legislation.
Proper payroll management and documentation therefore remain essential.
Impact on Payroll and HR Management in Turkey
The new Turkey Meal Allowance rules directly affect:
- Employers in Turkey;
- International companies with Turkish employees;
- Payroll providers;
- HR departments;
- Employer of Record (EOR) service providers.
Organizations should review their payroll processes to ensure that meal benefits are reported correctly and that social security contributions are calculated in accordance with the new regulations.
The new SSI Circular provides important clarification regarding the Turkey Meal Allowance exemption and introduces a daily exemption threshold of TRY 300 for meal benefits provided outside the workplace.
For employers operating in Turkey, understanding the new Turkey Meal Allowance framework is essential for maintaining payroll compliance, avoiding social security risks, and optimizing employee benefit programs.
As Turkish employment regulations continue to evolve, companies should monitor developments closely and ensure that their HR and payroll practices remain fully compliant.
