There are several Turkish allowances.
Turkish allowances : benefits in kind
These include items such as meal allowances (cash or voucher), travel allowances, petrol, company car (provided to executives only), house rental (top executives, and company products. These benefits and allowances, up to an amount or a percentage are exempted from tax and social security premiums.
Death, marriage, birth benefits
Not subject to SSI premiums. Up to two months salary is exempt from income tax and any partitions exceeding this are subject to tax.
Not subject to SSI premiums. Exempt from income tax. This exemption is applicable for a maximum of two children and limited to the settled amount received by the government employees.
Share schemes are not common practice. In case the employee is provided with a company share, the share will be subject to income tax based on the difference between the price paid for the share and its market value at exercise (on the market value at the date of cash in), and related withholding tax return will be submitted to the tax office by the company even if the employee has already left employment.
Uniform and clothing provided for employee to wear in the workplace
Considered as business expenses ; not included in payroll, not subject to SSI premiums, exempt from income tax.
Service vehicle for employees
Transportation expenses incurred by the employer for joint transportation of employees to and from the workplace are not subject to SSI premiums and income tax.
Not subject to SSI premium. Subject to income and stamp tax.
Meals provided on the premises are exempt from income tax, and not subject to social security premium contributions. However, these will be included in the calculation of severance pay base.
Money paid to employees for their meal : subject to income tax
Supplying foodstuff : subject to income tax, not subject to premium contributions
Providing meal voucher/checks for physically worked days : up to 16.00 TRY daily is exempt from income tax, not subject to premium contributions.
Detailed informations about Turkish allowances is available on Azkan Group Payroll Turkey website.