A new era begins: New SSI adjustment for meal cards and cash assistance

The Social Security Institution (SSI) has implemented fundamental changes to meal assistance provided to employees. Under the regulation that came into effect on April 17, 2026, the upper limit for the SSI premium exemption regarding meal costs has been significantly increased.

The daily premium exemption, which was 158 TL in the previous practice, has been raised to 300 TL in the new regulation. Thus, for meal costs provided via cash or meal cards, employers will not pay SSI premiums up to this amount for each day their employees work.

LIMIT REMOVED FOR MEALS PROVIDED AT THE WORKPLACE

In contrast, there is no longer any monetary upper limit for meals provided directly at the workplace. Whether prepared within the business or supplied via external catering, the entire cost for meals offered to employees will be exempt from the SSI premium base. Consequently, employers will not be subject to a per-employee spending limit for meal services provided at the workplace.

ADDITIONAL PAYMENTS WILL BE SUBJECT TO PREMIUMS

Another important point regarding meal payments is that even if meals are provided at the workplace, any additional cash or meal card payments provided will now be fully subject to insurance premiums. In other words, if an employer both provides meals and makes extra payments, those payments will be included in the earnings subject to premiums.

Only days actually worked will be eligible for the exemption. Premium exemptions will not apply to meal assistance provided to employees for days not actually worked, such as leave, sick leave, or holidays.

MINIMUM WAGE DETAIL CHANGED

Furthermore, the new practice prevents meal assistance from being included within the minimum wage. From now on, employers will be required to state the meal cost separately from the minimum wage as an additional payment.

The SSI stated that the change is intended to ensure consistency in legislation and to reduce implementation difficulties for accounting and human resources departments. Thus, tax practices and SSI practices have been brought into alignment.

SEVERE SANCTIONS FOR NON-COMPLIANCE

In the event that transactions or actions contrary to the legislation are detected in meal payments, comprehensive sanctions such as administrative fines, late interest charges, and the cancellation of minimum wage support may be applied. This means that employers who attempt to avoid premium obligations through payments made under the guise of meal costs may face severe financial consequences.

With these new rules, the SSI expects employers to act more transparently and in accordance with the legislation regarding meal assistance.

News Source: 12punto