Turkish Labor Law
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Family and child allowances, which are among the additional benefits provided to employees by employers, are subject to a Social Security Institution (SSI) premium exemption in order to reduce employer costs. This exemption is updated annually in line with changes to the minimum wage.
Family Allowance Exemption
For family allowance payments made by private sector employers to their employees, the SSI exemption is applied up to 10% of the minimum wage. SSI premiums are deducted from any amounts exceeding this rate.
| Exemption | 01.01.2026 – 31.12.2026 |
| Family Allowance SSI Exemption | 3.303 ₺ |
Child Allowance Exemption
For child allowance payments made to employees, amounts not exceeding 2% of the monthly minimum wage are exempt from the SSI premium base. SSI premiums are deducted from payments exceeding this threshold.
| Exemption | 01.01.2026 – 31.12.2026 |
| Child Allowance SSI Exemption | 660.60 ₺ |
