As we are approaching towards the end of 2015 new payroll parameters to be applied during next year comes to light one by one.
Instead of providing meal allowance in cash or supplying foodstuff, employer may choose to provide employees with meal vouchers or tickets enabling them have their lunch outside of workplace. These vouchers or tickets up to 13.00 TL daily (for 2015) was exempted from income tax; for the year 2016 daily exemption amount is increased to 13.70 TL daily.
It should be bear in mind that his exemption is applicable only for the meal vouchers/tickets used on meals and belonged to virtually worked days. Where they are spend on products other than meals and foods, the amounts paid for them must be considered as part of the wage and must be subject to income tax.