2025 Meal Allowance Insurance Exemption

Dear Business Partner, We would like to share with you the circular titled “Meal Allowance” published by the Social Security Institution Presidency on December 31, 2024.

Summary: In our announcement, the circular issued by the SSI examines the conditions under which meal allowance methods are exempt from insurance premiums.

• Application for Cash Payments of Meal Allowance to Employees by Employers
  For cash payments made by employers to employees under the name of meal allowance, an amount of 158.00 TL per day will not be included in the earnings subject to premiums.
• Application When Meals Are Provided On-Site or in the Employer’s Premises
  The benefit provided by the employer to the employees for meals served on-site or in the employer’s premises with the employer’s own resources will not be included in the earnings subject to premiums.
• Application When the Meal Allowance Is Provided Through Meal Vouchers, Meal Cards, or Meal Coupons
  If the meal card/voucher/coupon cannot be used as cash or for any other purpose equivalent to cash apart from meal payments, the loaded amount will not be included in the earnings subject to premiums.

Example: If Employer (A) provides meal cards worth 5,000 TL to employees and those cards cannot be used as cash or for any other purpose equivalent to cash apart from paying for meals, the 5,000 TL loaded on the card will not be included in the earnings subject to premiums.

Best regards,

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