Turkish Labor Law
Among the additional benefits provided to employees by employers, family and child allowance includes SSI premium exemption applied to certain amounts in order to reduce the employer’s cost. With the change in the minimum wage amount every year, there are also changes in the exemption amounts.
Family Allowance Exemption
In the family allowance payments provided by employers in the private sector, the portion exempt from SSI is applied at a rate of 10% of the minimum wage, and premiums are deducted from amounts exceeding this rate.
In 2024, with the changed minimum wage amount, the exemption amount for family allowance payments will be applied as 2,000.25 ₺.
| Exemption | 01.01.2024 – 31.12.2024 |
| Family Allowance SSI Exemption | 2.000,25 ₺ |
Child Allowance Exemption
For the payment amount made in child allowance, an exemption is applied to the employee’s SSI base, not exceeding 2% of the monthly minimum wage. Premium deductions are made from amounts exceeding this rate. The child allowance exemption amount to be applied in 2024 is determined as 400.05 ₺.
| Exemption | 01.01.2024 – 31.12.2024 |
| Child Allowance SSI Exemption | 400,05 ₺ |
