Occupational Health and Safety Obligations, National Vehicle Recognition System Registration, and Meal Card SSI Issues

Occupational Health and Safety (OHS) Obligation

Companies without employees: There is no OHS obligation.

Companies in the "low-hazard" class with 1-50 employees: The OHS obligation has become effective as of January 1, 2025.

Businesses with more than 50 employees or operating in the "hazardous" or "very hazardous" class: The OHS obligation has been in effect since 2016.

Penalties (2025):

Penalty for failing to appoint an occupational safety specialist: 88,663 TRY for each violated month.

Penalty for failing to appoint a workplace physician: 88,663 TRY for each violated month.

Note:

Workplaces with fewer than 50 employees and in the "low-hazard" class;

- May be exempt from the requirement to appoint an OHS specialist and workplace physician by completing the training announced by the Ministry.

- May assign suitably qualified employees, or the employer may personally undertake this obligation.

- May receive support from authorized service providers.

For training: https://esertifika.anadolu.edu.tr/program/14/isveren-ve-isveren-vekili-icin-is-sagligi-ve-guvenligi

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5-point SSI Premium Incentive

The 5-point (5%) incentive applied within the scope of Law No. 5510 has been reduced to 4%.

Workplaces operating in the manufacturing sector: The 5-point incentive will continue until the end of 2026.

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Deadline for National Vehicle Recognition System (NVRS) Registration: January 31, 2025

NVRS obligation: Applies to corporate vehicles (passenger cars, commercial vehicles, motorcycles, trucks, tractors, construction machinery, etc.) fueling at fuel stations.

Application and Registration Link: https://utts.gov.tr/basvuru?type=tasit-sahibi

Installation Process:

The vehicle recognition unit must be installed at an authorized NVRS service by the end of April 2025.

The installation code received via SMS will be used.

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SSI Confusion on Meal Cards

The portion of the amount loaded onto meal cards exceeding 264 TRY is exempt from income tax.

According to the Social Security Institution (SSI), the limit for using meal cards in supermarkets has been set at 158 TRY, and the portion exceeding this amount will be added to the SSI contribution base.

While gift cards are tax-exempt, the restrictions imposed on meal cards have led to operational confusion.

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Special Consumption Tax (SCT) Exemption for Vehicle Purchases by Individuals with Disabilities and Veterans

Domestic Contribution Requirement: Must be at least 40% domestically produced.

Time Restriction: Once every 10 years.

If the vehicle is sold within 5-10 years after purchasing a new one, the exemption cannot be utilized again.

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Severance Pay Ceiling Announced

Date Range: January 1, 2025 - June 30, 2025

Ceiling Amount: 46,655.43 TRY

There is no income tax deduction; only a stamp tax at a rate of 7.59 per thousand is calculated.

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Electronic Product Receipt (ELÜS) Transaction Result Document Notification

Electronic Product Receipt (ELÜS): Used for the purchase and sale of agricultural products in licensed warehouses.

Mandatory Notification: ELÜS transaction result documents must be submitted to BTRANS by 24:00 on the last day of the following month.

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Briefly

VAT Carryforward: Starting from January 2025, VAT carryforward can now be made for a maximum of 5 years.

Minimum Corporate Income Tax: Effective as of January. Tax calculation will be made without deducting prior year losses and certain exemptions (cannot be less than 10%).

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