The Exemption Amount for Insurance Premium on Meal Allowance Declared as 300 TL

In cases where no meals are provided at the workplace or its facilities by the employer, the portion of the daily meal allowance for the days worked, up to 300 Turkish Liras, shall not be subject to the earnings subject to premium.

This amount shall be applied by increasing it annually based on the revaluation rate determined according to the provision (B) of the repeated Article 298 of the Law No. 213 for the previous year.

In cases where employers provide meal services to insured persons at the workplace or its facilities using their own means, or where meals are purchased from real or legal persons providing meal services and given to insured persons at the workplace or its facilities, no premium shall be collected from the entire meal allowance.

If the meal service is provided to insured persons through cash, meal vouchers, meal cards, meal checks, etc., the portion of the daily meal allowance for the days worked, up to 300 Turkish Liras, shall not be subject to the earnings subject to premium.

Since the provision of the law came into effect on 17.04.2026, the daily meal exemption amount shall be calculated as 158 TL until 16.04.2026 (inclusive), and from 17.04.2026 onwards, it shall be calculated as 300 TL.