FOOD ALLOWANCE 2019


                                                                                                  FOOD ALLOWANCE

 

Considering the number of days spent in the work place or on the condition that no food is served in the workplace or in the premises, 6% of the minimum daily wage determined for each year is multiplied by the number of days to be paid.

Period

Gross Daily (TL)

Gross Monthly (TL)

01.01.2019-30.06.2019

85,28

2.558,40

01.07.2019-31.12.2019

85,28

2.558,40

EXEMPTION OF FOOD ALLOWANCE

Period

Daily amount of the minimum wage applied for those older than 16 years

Exception Rate

 Günlük

İstisna Tutarı (TL)

Between 01.01.2019-30.06.2019

85.28

0.06

         5.12

Between 01.07.2019-31.12.2019

85.28

0.06

         5.12

 

 

On the other hand, according to the provision of Article 23, article 8 of the Income Tax Law, the benefits provided by the employers by providing food to the service person are not taxed as remuneration. On the other hand, a one-day meal price of the days worked by the employer in the cases where no meal is given in the workplace or in the premises is not exceeded 19,00 TL in 2019 according to General Communiqué No. 305 of Income Tax published in the Official Gazette dated 31.12.2018 and numbered 30642 (3rd Retention)  and the corresponding payment must be made to the taxpayers who provide the catering service. In the event that the payment exceeds this amount, the payments made in cash and the benefits provided for this service and the benefits provided for this purpose are taxed as remuneration.


Share:
Practical Information
Recommended Blog Posts
Certificates

How can we help you?

Contacting us to meet your needs and
Find out what you can do with our technology solutions.

Get in Touch