As Ramadan (18th June 2015 – 16 th July 2015), the month of fasting for Muslims is approaching, we would like to touch briefly on the subject of allowances and benefits, whether cash or in kind, provided for fasting employees during this special month.
Though not all of the employees are fasting, many companies close their dining halls in their premises and prefer to provide meal cash allowance, or basic food items (such as milk, yogurt, oil, flour, sugar, macaroni, cheese, tomato sauce) for fasting employees, and meal vouchers, checks or tickets for non-fasting to have lunch out of the premises. However these allowances, cash or in kind are deemed as a part of the wage, we had better to examine them with respect to income tax and social security premium liability.
First to keep in mind, as per the Turkish Constitution and Article 5 of Labor Law there can be no discrimination amongst people or employees based on religion and sect etc. So the below regulations will apply in a way not causing any inequality between fasting and non-fasting employees.