Family-Child Benefit Income Tax Exemptions for the Second Half of 2021

With the civil servant salary hike, the payroll parameters concerning the second half of the year have also been determined. Employers who give monthly family allowance and/or child allowance/increase payments to their employees can deduct these benefits from income tax and PEK base within certain limits when preparing payroll.

New Exception Amounts

The monthly coefficient has been determined as 0.179797 to be valid in the second half of 2021, covering the date range from 1 July to 31 December, and the income tax exemption amounts for family allowance and child benefit/aid payments calculated together with this amount are determined as follows:

Family Assistance Monthly Income Tax Exemption Amount*:

2273 x 0.179797 = 408.68 TRY

Child Benefit monthly Income Tax Exemption Amount:

  • For children over 6 years old: 250 x 0.179797 = 44.95 TRY
  • For children aged 0-6, 500 x 0.179797 = 89.90 TRY

* Income tax exemption for family allowance payments is only applied to public employees.

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