Employee benefits: which are subject to tax, which to SGK?
Meal cards, transport, shuttle, child and family allowances, private health insurance, private pension, bonuses, housing allowance, phones; income tax and SGK treatment in one table.
Two payments of the same amount can leave the employee with very different net amounts depending on how they are given. Cash travel allowance and the same amount loaded on a public transport card are not taxed the same way.
Summary table (2026)
| Benefit | Income tax | SGK premium |
|---|---|---|
| Meal allowance (cash, card or voucher) | Exempt up to TRY 300 per day actually worked | Exempt up to TRY 300 a day from 17.04.2026 |
| Meals at the workplace | Exempt | Exempt |
| Public transport card, ticket, shuttle | Exempt up to TRY 158 a day (shuttle fully) | Exempt as in kind |
| Cash travel allowance | Taxable | Subject to premium |
| Child allowance (cash) | Taxable (private sector) | Exempt up to TRY 660.60 per child (2 children) |
| Family allowance (cash) | Taxable (private sector) | Exempt up to TRY 3,303 |
| Private health / life insurance premium | Exempt up to 15% of wage and the annual minimum wage | Exempt up to 30% of the minimum wage (combined with pension contribution) |
| Employer private pension contribution | Treated as wage, taxable | Exempt up to 30% of the minimum wage (combined with health insurance) |
| Bonuses, performance premiums | Taxable | Subject to premium |
| Housing allowance (cash) | Taxable | Subject to premium |
| Company housing (employer-owned) | Exempt under conditions | In kind, exempt |
| Birth, death, marriage aid | Taxable | Exempt |
| Food aid in kind (parcels) | Taxable | Exempt |
| Work phone, computer | Not wages if allocated for work | Not wages |
| Remote work allowance | Exempt up to a limit (daily, 5% of minimum wage) | May be subject to premium |
Example: 22 working days, transport support
| Public transport card (TRY 158/day) | Cash TRY 3,476 | |
|---|---|---|
| Taxable amount added to gross | TRY 0 | TRY 3,476 |
| SGK + unemployment (15%) | TRY 0 | TRY 521.40 |
| Income tax (15% bracket) | TRY 0 | TRY 443.19 |
| Stamp duty | TRY 0 | TRY 26.38 |
| Left for the employee | TRY 3,476 | TRY 2,485.03 |
Given on a card, the same support leaves the employee about TRY 990 more; with cash the employer also pays a 23.75% employer premium.
Points to watch
- Exemptions apply to days actually worked. Meal allowance for leave and sick days is not exempt. A meal allowance on a day when a meal is provided at work is not exempt either.
- VAT on card top-ups: the amount excluding VAT on meal card invoices is used.
- Contract and payroll: writing benefits into the employment contract or company policy also settles "grossed-up wage" questions in severance. Severance pay
See the effect on pay: Salary calculator · Payroll check