According to the natural gas and heating aid regulation published in the Official Gazette, a natural gas aid of 1000 TL to be given by the employer in addition to the salary of the employees until June 2023 will not be subject to tax and SSI premium.
Employers will no longer pay tax and SGK premiums for up to 1,000 TL per month of these payments, which they previously paid to employees by paying taxes and SGK premiums. Depending on the number of employees, the amount of tax and premium exemption also increases. Without this exception, employers would have paid 178.4 TL of income tax and 454.6 TL of SGK premiums due to the aforementioned payments up to 1.000 TL in a minimum wage. Due to the exception, the total earnings of a minimum wage earner is 633 TL.
In order to benefit from this exemption, the said payments must be made in addition to the current wages/premium earnings of the employees. It is not possible to benefit from these exceptions by changing the name of the wage items without creating an increase in the wages of the employees.
The exception is valid for payments to be made between 9 November 2022 – 30 June 2023. These exemptions may be applied for the payments made between 9 November 2022 and 30 June 2023 (including this date).
In order for the exemption to be applied, the said payment must be made by the employers in return for the electricity, natural gas and other heating expenses of the employees.
Making these payments to employees is not mandatory for employers, it is completely optional. For this reason, all private sector employees will not benefit from the 1000 TL heating and natural gas aid.
Source:
https://www.haberturk.com/ozel-sektor-calisanlarina-mujde-1000-tl-dogalgaz-yardimi-yapilacak-odemeler-hesaplara-yatacak-3538423-ekonomi
