Regulation on Amendment of the Social Insurance Transactions Regulation

Article 1- The seventh paragraph of Article 97 of the Social Insurance Transactions Regulation published in the Official Gazette dated 12/5/2010 and numbered 27579 has been amended as follows, and the following sentences have been added to the same paragraph.

“a) The meal allowance; 1) In case the meal service is provided at the workplace or its annex, the entire amount, 2) In case the meal service is provided outside the situation specified in subparagraph (1), the portion of the daily meal allowance for the days worked up to 300 Turkish Liras,”

“The amount specified in subparagraph (2) of paragraph (a) of this article shall be applied by increasing it according to the revaluation rate determined in accordance with the repeated Article 298 (B) of the Tax Procedure Law No. 213 for the previous year each year. Fractions not exceeding 5% of the amount calculated in this way shall not be taken into account.”

Article 2- This Regulation shall enter into force on the date of publication, valid from 17/4/2026.

Article 3- The provisions of this Regulation shall be enforced by the President of the Social Security Institution.