SGK decision on meal allowance: Payments exceeding this amount will be subject to premiums

The Social Security Institution (SGK) has made a significant change reshaping meal allowance practices. With the new regulation published today, the insurance premium exemption amount for the daily meal allowance provided by employers per employee has been updated to 300 TL.

This new limit, effective as of April 17, 2026, covers both direct cash payments and assistance provided through alternative methods such as meal cards, checks, and vouchers. In other words, if the daily meal allowance paid to an employee exceeds 300 TL, the excess portion will be considered "salary" and will be subject to insurance premiums.

Under the SGK regulation, if the meal is provided directly at the workplace or within the company premises, the entire amount of the meal service provided will continue to remain exempt from premiums as it was previously. However, if employers provide meal support through external catering companies, cards, or cash, only the amount up to 300 TL will be excluded from premiums for these aids. For example, if an employee receives 350 TL in meal allowance for one day, the 300 TL portion will benefit from the exemption, while premiums will have to be paid on the remaining 50 TL.

The regulation also states that the established 300 TL limit will be updated annually according to economic conditions. Thus, this exemption amount will be automatically increased in line with the revaluation rate announced in the Tax Procedure Law. The goal is to ensure that employers and employees continue to be supported in accordance with changing economic conditions.

In conclusion, with the new practice, a significant turning point has been reached in the field of meal allowances for both employers and employees.

News Source: 12punto