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ARTICLE · 03 DECEMBER 2024

Yemek Kartı İstisnasında Değişiklik

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Yemek kartlarında uygulanacak değişiklik Resmi Gazete'de yayımlandı.

TurkeyEmployment and HR
Nazali Attorneys
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Yemek kartlarında uygulanacak değişiklik Resmi Gazete'de yayımlandı.

Sosyal Sigorta İşlemleri Yönetmeliği'nin 97. Maddesinin 7. Fıkrasının (a) bendinde yer alan "İşyerinde veya müştemilatında yemek verilmemesi şartıyla yemek bedeli adı altında sigortalılara veya sigortalılar için üçüncü kişilere yapılan her türlü ödemelerin, günlük asgari ücretin Kurum Yönetim Kurulunca belirlenen oranının fiilen çalışılan gün sayısı ile çarpılması sonucunda bulunacak tutarı" ibaresi Danıştay Onuncu Dairesi'nin 8/5/2024 tarihli ve E.:2023/170; K.:2024/1853 sayılı kararı ile iptal edilmişti.

Sosyal Güvenlik Kurumu Yönetim Kurulu tarafından alınan 17.11.2022 tarihli ve 2022/323 sayılı Karar ile yemek bedeli adı altında sigortalılara veya sigortalılar için üçüncü kişilere yapılan her türlü ödemelerin, günlük asgari ücretin %23,65'inin prime esas kazançtan istisna tutulmasına karar verilmiştir. (2024 yılı için istisna tutarı 157,69 TL)

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