Turkish Labor Law
Employers may provide various social benefits to their employees, and these benefits are determined through employment contracts or collective bargaining agreements. Child and family benefits are not legally mandatory payment items for private sector employees. However, some employers may offer such additional payments for motivational purposes or to enhance the welfare of their employees.
Family assistance for employees can be provided if the employee is married, and child assistance can be offered in cases where the employee has children. The duration and conditions for these benefits are determined by the employment contract or collective bargaining agreement.
The exemption applied in income tax takes into account the amounts determined based on the civil servant salary coefficient. According to the civil servant salary coefficient announced for the second term of 2023;
| Exemption | 1.07.2023 – 31.12.2023 |
| Child Support (0-6 years old) Tax Exemption | 254,90 |
| Child Support (6+ years old) Tax Exemption | 127,45 |
| Family Support Tax Exemption (For Civil Servants) | 1.158,77 |
The income tax exemption for family assistance payments applies only to governmental civil servants. There is no income tax exemption for private sector employees regarding family assistance payments.
