Recent Changes in SSI Practices Regarding Meal Benefits, Missing-Day Borrowing and Maternity Leave Allowance
Recent amendments and explanations have been issued regarding Social Security Institution (“SSI”) practices on the inclusion of meal benefits in earnings subject to SSI premiums, missing-day borrowing for insured employees working 8 days or less in a month, and temporary incapacity allowance for additional maternity leave periods.
The key points of these changes from an employer perspective are summarized below.
1. SSI Premium Treatment of Meal Benefits
With the SSI Circular dated 07.05.2026 and numbered 2026/12, the procedures and principles regarding whether meal benefits should be included in earnings subject to SSI premiums have been clarified. As also stated in TÜRMOB’s Circular dated 08.05.2026 and numbered 70, the daily meal benefit amount to be exempt from earnings subject to SSI premiums has been determined as TRY 300, effective from 17.04.2026.
Accordingly, if employers provide meals to employees at the workplace or its annexes, the full value of the meal service will be exempt from earnings subject to SSI premiums.
Where meals are not provided at the workplace or its annexes, and meal benefits are provided to employees in cash, through meal cards, meal vouchers or similar instruments, the amount up to TRY 300 per actual working day will not be included in earnings subject to SSI premiums. Any amount exceeding this daily threshold will be subject to SSI premiums.
Therefore, employers should review their meal benefit practices based on whether meals are provided at the workplace, in cash, or through meal cards/vouchers.
2. Missing-Day Borrowing for Employees Working 8 Days or Less
The SSI has announced the procedures and principles regarding missing-day borrowing for insured employees who are reported as working 8 days or less in a month.
For part-time employees, on-call employees, and employees who work only for certain hours during the month and are paid based on the time worked, if the monthly number of working days is 8 days or less, the general health insurance premium for missing days must be completed to 30 days.
This regulation is particularly relevant for employers with part-time employees. Employers should ensure that missing-day reasons are correctly reported for employees notified with 8 working days or less and that employees are properly informed regarding their borrowing obligations/processes.
3. Temporary Incapacity Allowance for Additional Maternity Leave Periods
Following the amendments to maternity leave periods, the SSI has issued explanations regarding the payment of temporary incapacity allowance during additional maternity leave periods. As stated in TÜRMOB’s Circular dated 09.05.2026 and numbered 72, temporary incapacity allowance will also be paid for additional leave periods used due to maternity.
Under the transitional provision, employees whose maternity leave had expired as of 01.04.2026 but who had not yet completed the 24-week period from the date of birth will be granted an additional 8 weeks of maternity leave, provided that they apply within 10 business days from the effective date of the regulation. Temporary incapacity allowance will be paid by the SSI for this additional period.
In this respect, employers should review SSI work incapacity report entries, report tracking and payroll processes for employees who are currently on maternity leave or whose postnatal leave recently ended.
Conclusion
The above changes directly affect payroll and SSI practices.
Accordingly, employers should:
- review their meal benefit practices based on the TRY 300 daily exemption threshold and the method of providing the meal benefit,
- monitor missing-day and general health insurance premium completion processes for employees reported as working 8 days or less in a month,
- manage additional maternity leave and temporary incapacity allowance processes in line with the SSI’s explanations.
