Monthly payments of up to 1,000 TL for electricity, natural gas and other heating expenses to employees in Turkey are exempt from tax and SSI, effective from 2022-November

December 1, 2022

Effective from 9 November 2022, employers will pay for the following to employees:

-Electric,

-In return for natural gas and other heating expenses;

Payments up to 1,000 Turkish lira MONTHLY in addition to the current wages of the employees until June 30, 2023 (including this date) are exempted from TAX and SSI Premium.

– The payment up to the specified price must be paid in addition to the current wage to be able to benefit from this.

– Payments up to the specified amount; It will be valid for 8 months between 2022/November – 2023-June. According to this, TAX and SSI premiums will not be calculated for payments up to 1.000 TL each month x 8 months = 8.000 TL.

– No invoice, receipt, receipt, etc., will be requested from the employee in return for payment.

-Tax and SSI exemption was introduced with the temporary article 1 of the Law No. 7420, published in the Official Gazette dated 9 November 2022 and numbered 32008.

***In the light of the explanations, no tax or SSI premium will be calculated for payments up to 1,000 TL per month for ELECTRICITY, NATURAL GAS AND OTHER HEATING EXPENSES to employees for the months 2022-November to 2023-June.

ADDITIONAL to the current wage, premium, bonus, etc. payments of the employee for the month of November 2022, in the event that support payment is requested under the mentioned headings, it will be useful to write “Paid for ELECTRICITY/NATURAL GAS/OTHER HEATING fee in 2022/November” in the explanation of the transfer to be made to the bank account of the employee.

Source: Karen Audit
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither Karen Audit nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.