Circular 2026 – 040
Severance Pay Effective July 1 Ceiling and Tax-Exempt Child Benefit Amounts
The salary coefficients for civil servants for the period of July 1, 2026 – December 31, 2026, have been determined by the Circular of the Directorate General of Public Financial Management and Transformation of the Ministry of Treasury and Finance dated July 3, 2026, and numbered 27998389-010-06-02-4870801.
According to the explanations in the circular, the monthly coefficient to be applied in converting the figures in the monthly indicator table and the supplementary indicator figures into monthly amounts; 1,575512, The base salary coefficient to be applied to the base salary indicator for civil servants; ; 25,794915, the supplementary payment coefficient to be applied in converting monthly amounts for hardship, risk, difficulty in procurement, and financial responsibility allowances; ; 0,499649 has been determined.
Severance Pay Ceiling
stated in Article 2 of the regulation 1/7/2026 The annual ceiling amount for severance pay to be paid to employees from [date] 73,729.87 TL’directory.
Child Support
Civil servants are paid family allowances, determined by budget laws or by the civil servant salary coefficient set by the Council of Ministers. This allowance is calculated by multiplying a specific indicator number by the coefficient. For children aged 0-6, the indicator is 500, and for other children, it is 250. Child allowances or increases that do not exceed this amount are also exempt from income tax.
Accordingly, the child benefit amounts exempt from income tax to be applied in the second six-month period of 2026 are as follows.
- For children aged 0-6 years, 500 x 1,575512 = 787.76 TL
- For other children 250 x 1,575512 = 393.88 TL
You can access the Circular in question at the following link.
Sincerely
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