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Investment

Amendment in the calcuation of living allowance

October 12, 2020by admin0 comments

In Accordance with article 8 of The Law on the Amendment to the Occupational Health and Safety  Law and Certain Statutory Decrees (Law no 6645, Official Gazette of 23 April 2015, No. 29335)  Effective from 01 May 2015,  Calculation of Minimum Living Allowance will be calculated as below;

Minimum Living Allowance is calculated as percentage of  Annual  Gross Minimum Wage. (3.577,50 TL TL for 2021) MLA is calculated by following rates;

50% for the taxpayer,
10% for the spouse* provided who is unemployed,
7.5% each for the first two dependent children**,
10 % for the third dependent children  (Effective after 01 May 2015)
and 5% each for the following dependant children.

In the calculation of MLA,  first bracket rate (15%) of the Income Tax is used.   Calculation formula is as below;

 1/12 x  (Annual Minimum Salary x the Minimum Living Allowance rate) x 15%  

 

EXAMPLE

Annual Gross Minimum Wage in 2021/January (3.577,50*12) 42.930 TL
The Minimum Living Allowance Rate 85%
For the taxpayer himself 50%
For the spouse of the taxpayer 10%
For first two children of the taxpayer
For the third children of the taxpayer
15% and  10%
The Minimum Living Allowance Base 268,31 TL
Annual Minimum Living Allowance 3219,72 TL

 

Monthly Minimum Living Allowance is                                  268,31TL

 

* Spouse refers husband or wife of taxpayer with legal marriage.

** Child refers to unmarried minor children below 18 years old and unmarried student children below 25 years old.

MINIMUM LIVING ALLOWANCE RATES EFFECTIVE 01 JAN 2021

 

UNEMPLOYED SPOUSE

(01 Jan 2021- 31 Dec 2021)

STATUS MINIMUM LIVING ALLOWANCE
SINGLE 268,31 TL
MARRIED 321,98 TL
ONE CHILD 362,22 TL
TWO CHILDREN 402,47 TL
THREE CHILDREN 456,13TL
FOUR CHILDREN 456,13 TL
FIVE CHILDREN 456,13 TL
SIX CHILDREN 456,13 TL

 

EMPLOYED SPOUSE

(01 Jan 2021 – 31 Dec 2021)

STATUS MINIMUM LIVING ALLOWANCE
SINGLE 268,31 TL
MARRIED 268,31 TL
ONE CHILD 308,56 TL
TWO CHILDREN 348,81 TL
THREE CHILDREN 402,47 TL
FOUR CHILDREN 429,30 TL
FIVE CHILDREN 456,13 TL
SIX CHILDREN 456,13 TL

 

 For Turkish Payroll Components and Parameters, visit PAYROLL BASICS page 

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