"Consecutive responses to the claim of spending limits on meal cards in markets."

18.04.2025 16:01

An announcement was made by the Social Security Institution (SGK) and Öner Piyade, the President of the Meal Card Services Association, regarding news that spending with meal cards in supermarkets has been limited to a maximum of 158 TL per day and 3,476 TL per month. It was stated that there are no legal restrictions or limits concerning the use of meal cards in supermarkets.

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The claims that a limit has been imposed on grocery spending with meal cards, allowing a maximum of 158 TL per day and 3,476 TL per month, had hit the agenda like a bomb. Responses to these claims came from the Social Security Institution and the President of the Meal Card Services Association, Öner Piyade.

Sources from SGK, speaking to Ekonomim, stated that there is no decision taken in this regard and that there is no spending limit related to meal cards. They also emphasized that these claims had been raised before and that the institution had made an official statement.

The statement from SGK included the following words:

"According to the 8th clause of the first paragraph of Article 23 of the Income Tax Law No. 193, benefits provided to employees by employers in the workplace or its annexes in the form of meals are exempt from income tax. In cases where meals are not provided by employers in the workplace or its annexes, the daily meal allowance for the days worked should not exceed 240 TL for the year 2025, and the payment related to this must be made to the taxpayers providing the meal service; these payments are also considered exempt. If the payment exceeds 240 TL, the excess amount and cash payments made to employees as meal allowances and benefits provided for this purpose are taxed as wages. The exemption amount for the meal allowance of 240 TL is applied by increasing it annually according to the revaluation rate determined by the Tax Procedure Law. In 2024, this amount was increased to 240 TL from 170 TL in this manner. There has never been an amount of 158 TL in tax legislation."

The limit in the Income Tax Law is 240 TL per day, and the excess amount is taxed as wages. Whether provided as meal vouchers/meal cards or in cash does not change the limit of 240 TL.

DECISION FROM THE COUNCIL OF STATE

With the decision numbered 2024/509 dated 5/12/2024 taken by the Board of Directors of the Social Security Institution, the daily amount of the meal allowance to be exempt from the earnings subject to premium has been determined as 158.00 TL, effective from 1/1/2025.

In benefits provided through meal vouchers/meal cards, the portion exceeding 158 TL is taken into account by SGK in determining the earnings subject to premium, while the limit for meal cards has been lifted by the Council of State's decision.

After this decision, when employers provide meal allowances to their employees through meal cards, regardless of the amount, SGK premiums are not calculated on this amount.

A STATEMENT WAS MADE IN JANUARY

On the other hand, after the decision regarding the premium-based amount of meal cards came into effect, SGK stated that following the emergence of the same claims, "When the meal card/voucher/coupon is used only for meal payments, the amount loaded will not be included in the earnings subject to premium. If the meal card/voucher/coupon is used for purposes other than meals, the amount of 158.00 TL will not be subject to premium, but the portion exceeding this amount will be subject to earnings for premium purposes."

THE MEAL CARDS ASSOCIATION ALSO MADE A STATEMENT

Öner Piyade, the President of the Meal Card Services Association, stated that there is no legal restriction or limit regarding the use of meal cards in grocery stores.

Piyade, in a written statement, noted that there were reports in some media outlets about "a limit being applied to meal cards in grocery stores," emphasizing that contrary to these claims, there is no legal restriction or limit regarding the use of meal cards in grocery stores.

Highlighting that there is no limitation regarding grocery use in any current legislation, Piyade stated:

"The amount of 158 TL mentioned as 'grocery usage limit' in the news is merely the daily insurance premium exemption amount applied to cash meal assistance. This limit does not apply to assistance provided through meal cards, and therefore does not represent a limitation on expenditures made with meal cards. The amounts loaded onto meal cards are considered in-kind assistance and are completely exempt from insurance premiums in accordance with Article 80 of the Social Insurance and General Health Insurance Law No. 5510 and SGK General Circular."

"There is no change in the operation of the meal card system"

Öner Piyade reminded that meal assistance up to 240 TL per day is exempt from income tax, stating that this exemption is applied as 264 TL with the addition of VAT for assistance provided through meal cards.

Noting that there is no limit for deducting expenses for meal assistance, Piyade used the following expressions:

"According to the legislation, all amounts loaded onto meal cards by employers can be deducted from earnings without any amount limitation under the Income Tax Law and the Corporate Tax Law. The support provided to employees through meal cards is clearly and explicitly regulated in terms of both tax and insurance premiums, and there is no limit on any amount at any spending point for employers and employees in the meal card system. There is no change in the operation of the meal card system."