SGK Circular 2026/12 Published

Republic of Turkey SOCIAL SECURITY INSTITUTION Presidency General Directorate of Insurance Premiums No: E-24010506-010.06-141298075 07.05.2026 Subject: Meal Allowance

CIRCULAR 2026/12 Published in the Official Gazette dated 17/4/2026 and numbered 33227, Article 10 of the Law No. 7577 on Amendments to Certain Laws states that the first paragraph of Article 80 of the Law No. 5510 on Social Insurances and General Health Insurance has been amended as follows: "b) The following are not subject to premium base earnings; 1) In-kind aids, 2) Death, birth, marriage aids, 3) Duty allowances, 4) Mobile duty, severance, notice, and cash compensation, 5) Severance pay or collective payments in the nature of severance pay, 6) Discovery fee, 7) Child and family allowances determined by the Institution according to the years, 8) The amounts paid by employers for private health insurances and individual retirement systems for insured persons, which do not exceed 30% of the minimum wage total, and 9) In cases where meals are not provided at the workplace or its annexes, the part of the daily meal allowance for the days worked up to 300 Turkish liras shall not be subject to premium base earnings."

In accordance with the aforementioned amendment in the first paragraph of Article 80 of the Law No. 5510, the Regulation on Amendment of Social Insurance Procedures published in the Official Gazette dated 18/4/2026 and numbered 33228 has amended the seventh paragraph of Article 97 of the Social Insurance Procedures Regulation as follows: "a) The meal allowance; 1) If the meal service is provided at the workplace or its annexes, the entire amount, 2) If the meal service is provided outside the conditions specified in subparagraph (1), the part of the daily meal allowance for the days worked up to 300 Turkish liras." This regulation will be effective from 17/4/2026.

In this context, the subheading "2.1- Meal allowance" in the second part of the General Circular on Employer Procedures No. 2020/20 has been amended as follows, effective from 17/4/2026.

"2.1- Meal allowance According to the directive of the first paragraph of Article 80 of the Law No. 5510, amended by Article 10 of the Law No. 7577, the daily amount exempt from premium base earnings for the meal allowance in cases where meals are not provided at the workplace or its annexes has been determined as 300 TL, effective from 17/4/2026.

In this case, the amount to be included in the premium base earnings from payments made under the name of meal allowance will be calculated as follows: Daily Exemption Amount = 300 TL Number of Days Worked in the Month x 300 TL (Daily Exemption Amount) = Monthly Exemption Amount, Monthly Meal Allowance Paid - Monthly Exemption Amount = Meal Allowance to be Included in Premium Base Earnings.

On the other hand, the daily amount exempt from premium base earnings, which will be applied as 300 TL from 17/4/2026, will be increased each year based on the revaluation rate determined according to the repeated Article 298 (B) of the Tax Procedure Law No. 213 for the previous year.

The procedures and principles regarding the implementation in this context are explained below.

2.1.1- Application when meal service is provided to insured persons at the workplace or its annexes - When employers provide meal service to insured persons at the workplace or its annexes, - When meals purchased from those providing ready meal services are provided to insured persons at the workplace or its annexes, the entire meal allowance will be exempt from premium base earnings without being limited to any amount.

The contribution made by the insured to the meal allowance under names such as meal fee, etc., does not have any significance in terms of exemption application unless it affects the employer's cost of the meal.

2.1.2- Application when meal service is not provided to insured persons at the workplace or its annexes 2.1.2.1- Application when the service is provided by businesses providing meal services In cases where the meal service is provided by businesses providing meal services, the payments made to these businesses for each employee for the part of the daily meal allowance for the days worked up to 300 Turkish liras will not be included in the premium base earnings.

2.1.2.2- Application when the meal service is provided through meal vouchers, meal cards, meal checks, etc. In cases where the meal service is provided through meal vouchers, meal cards, meal checks, etc., the part of the daily meal allowance for the days worked for each employee up to 300 Turkish liras will not be included in the premium base earnings.

2.1.2.3- Application when the meal service is provided in cash In cases where the meal service is provided in cash, the part of the daily meal allowance for the days worked for each employee up to 300 Turkish liras will not be included in the premium base earnings.

2.1.3- Other issues related to meal service 2.1.3.1- The meal service is defined as the benefit provided to meet the nutritional needs of the insured for efficient work.

Therefore, if the insured purchases and consumes food items with cash, meal vouchers, meal cards, meal checks, etc., provided for meal service, the part of the daily meal allowance for the days worked for each employee up to 300 Turkish liras will not be included in the premium base earnings.

2.1.3.2- According to the provision in Article 12 titled "Employer's Responsibility" of the Minimum Wage Regulation, which states that "Employers cannot make any deductions from the minimum wage due to social aids provided to workers," the meal allowance must be provided in addition to the minimum wage.

Accordingly, the amount of the meal allowance will not be included in the gross minimum wage (the lower limit of the base earnings subject to premium).

2.1.3.3- In cases where some insured persons working at the same workplace receive meal service at the workplace or its annexes, while others receive meal service under other circumstances explained in this circular, - For insured persons who receive meal service at the workplace or its annexes, the entire meal allowance will be exempt from premium base earnings without being limited to any amount.

- For insured persons who receive meal service in other ways, the part of the daily meal allowance for the days worked up to 300 Turkish liras will not be included in the premium base earnings.

2.1.3.4- For insured persons who benefit from the meal service provided at the workplace or its annexes for all days worked, in addition to the meal service provided under other circumstances explained in this circular, - The entire meal allowance regarding the meal service provided at the workplace or its annexes will be exempt from premium base earnings.

- The entire daily meal allowance for the days worked regarding the meal service provided in other ways will be included in the premium base earnings.

Example: If A insured person worked 22 days in May 2026 and benefited from the meal service provided at the workplace for those 22 days and also received cash meal allowance for the days worked; - The entire meal allowance regarding the meal service provided at the workplace will be exempt from premium base earnings.

- However, since the insured person benefited from the meal service for 22 days at the workplace, the entire cash meal allowance provided for the days worked must be included in the premium base earnings.

2.1.3.5- For insured persons who benefit from the meal service provided at the workplace or its annexes for some of the days worked, and who benefit from the meal service under other circumstances explained in this circular on the other days, - The entire meal allowance regarding the meal service provided at the workplace or its annexes will be exempt from premium base earnings.

- The part of the daily meal allowance for the days worked regarding the meal service provided in other ways up to 300 Turkish liras will not be included in the premium base earnings.

Example: If A insured person worked 22 days in May 2026 and benefited from the meal service provided at the workplace for 12 days and received 4,000 TL in cash for the meal allowance for 10 days; - The entire meal service provided at the workplace for 12 days will be exempt from premium base earnings.

- For the cash meal service provided for 10 days, the part of the daily meal allowance for the days worked up to 300 Turkish liras will not be included in the premium base earnings.

In this case, the amount to be included in the premium base earnings from the payment made under the name of meal allowance for 10 days will be calculated as follows: Daily Exemption Amount = 300 TL Total Exemption Amount = 10 days x 300 TL (Daily Exemption Amount) = 3,000 TL Meal Allowance to be Included in Premium Base Earnings = 4,000 TL - 3,000 TL = 1,000 TL

2.1.3.6- In cases where any payments made to insured persons or third parties for meal services are found to be fraudulent, the Institution's loss of premium will be collected from employers with late fees and penalties in accordance with Article 89 of the Law No. 5510.

2.1.3.7- The matters explained in this Circular will be applicable for the transactions to be carried out from 17/4/2026.

I submit my regards and requests for your information.

Yunus ELİTAŞ President of the Institution (08.05.2026)