With the change made by Law No. 7577 to Article 80 of Law No. 5510, the part of the meal allowance provided by employers that is not subject to SGK premiums has been reset and aligned with the income tax treatment. The implementation rules were explained in SGK Circular No. 2026/12.

1. Previous and new treatment

The TRY 300 amount is the same as the meal allowance exemption for income tax purposes and will be updated every year by the revaluation rate without the need for a separate Board decision. The new amount applies from 17.04.2026.

2. Treatment by type of meal benefit

• Meals provided at the workplace: Meals prepared in the workplace's own kitchen, or bought ready-made and served at the workplace, are exempt from premiums regardless of the amount.
• Payments to catering businesses: Exempt up to TRY 300 per day worked.
• Meal card, voucher or ticket: Exempt up to TRY 300 per day worked, regardless of where it is used.
• Cash meal allowance: Exempt up to TRY 300 per day worked.
• Double meal benefit: If a card or cash meal allowance is paid even though meals are provided at the workplace every day, the additional payment does not qualify for the exemption and is included in full in earnings subject to premium.

3. Example

For an employee who works 22 days a month and receives TRY 350 per day on a meal card, 22 × 300 = TRY 6,600 is exempt; the excess of 22 × 50 = TRY 1,100 is added to earnings subject to premium.

4. Assessment

Employers paying meal cards or cash meal allowances must update their payroll parameters to the new exemption amount from 17.04.2026. If cards are also loaded for days when meals are provided at the workplace, these amounts must be made subject to premiums.

This circular is for general information only. Please contact us about your specific situation. The Turkish original is available here.

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