Presidential Decree on the Measures Taken in the Field of Labor and Social Security Within the Scope of the State of Emergency ("Decree")" (In Turkish) was published in the Official Gazette on January 22, 2023, and numbered 32112. This Decree includes measures to be taken in the field of labor and social security during the state of emergency declared on February 8, 2023.

The following measures have been decided upon in the new Decree:

Within the SSI general letters dated January 4, 2019, numbered 239234 and dated May 3, 2021, numbered 24641420;

• Employers’ entity type change, transfer and intermediary entry transactions,
• Employers’ share transfer, participation, merger and addition of new partners to ordinary partnerships transactions,

system arrangements for sending e-Declaration users from e-Government (In Turkish) electronically were completed and put into operation.

According to the Circular dated January 13, 2023 and numbered 27998389-010.06.02-1843378 published by the Ministry of Treasury and Finance with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a public officers have been revised effective January 1, 2023.

Income Tax Exempted Child Support

The following values have been calculated taking these coefficients into account, and shall be applied for the period between the dates of January 1, 2023 and June 30, 2023 monthly child support to be exempted from income tax is:

The 2023 minimum wage support has come into force with the Law No. 7431 published on the Official Gazette dated 13th January 2023 and numbered 32072.

Based on that, in case that all conditions are met, the minimum wage support will be automatically deducted from the social security premium payments on the upcoming periods by the Social Security Institution without any application.

The conditions required for 2023 minimum wage support can be summarized as below: