December 2, 2022
As on December 1, 2022, the daily CASH lunch payment to the employee of 51 TL will not be computed with regard to tax and SGK premium. Until 30 November 2022, the application stated that if the payment came from a company that provides food check or card service, tax and SSI exemption would apply. The use of an intermediary business is no longer required thanks to the new rule. Tax and SSI premiums will not be applied to cash meal payments up to 51 TL each day.
-In order to benefit from this application, employers must not provide meals in the workplace or outbuildings.
– The price of the meal should only belong to the working days. For example, the maximum amount of food to be paid to a person who works 22 working days in a month will be 1.122 TL. Tax and SSI premium will be calculated over payments made above this amount.
-The amount corresponding to the working days of the employee who is paid in advance to cover all working days at the beginning of the month will be considered as an advance.
– The portion of the daily meal price that does not exceed 51 Turkish Liras is within the scope of the exception. If the payment exceeds this amount, the excess amount and other benefits provided for this purpose are taxed as wages.
– In cases where food is served at the workplace, if the employee is paid a separate meal, this payment will be considered as a wage, and tax and SSI premium will be calculated on it.
-The daily amount of 51 TL is valid until 31.12.2022, and the new exemption amount that will be valid from 1 January 2023 will be announced in December 2022.
-Tax Exemption Regulation: With the 2nd article of the Law No. 7420 published in the Official Gazette dated November 9, 2022 and numbered 32008, the SSI exception; It was made with the amendment of the regulation published in the Official Gazette dated November 11, 2022.
– In light of the foregoing, if it is wanted to pay employees 51 TL per day (working day) for the month of December 2022, the payment must be made to the employee’s bank account with the note “2022/December meal fee payment.” The cost of meals for the employee’s real working days at the end of December 2022 must be reported to us along with the payroll prior to payroll computation. The meal money for any days the employee did not work may be returned to the employer at the end of the month, or it can be held in the advance account and applied to the meal cost for the next month.
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.
