{"id":374,"date":"2026-01-07T09:22:46","date_gmt":"2026-01-07T09:22:46","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=374"},"modified":"2026-01-08T09:30:43","modified_gmt":"2026-01-08T09:30:43","slug":"the-severance-pay-ceiling-and-the-tax-exempt-child-allowance-amounts-to-be-applied-in-the-first-six-month-period-of-2026-have-been-determined","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/en\/the-severance-pay-ceiling-and-the-tax-exempt-child-allowance-amounts-to-be-applied-in-the-first-six-month-period-of-2026-have-been-determined\/","title":{"rendered":"2026 Severance Pay Ceiling and Tax Exempt Child Benefit Amounts to be Applied in the First Six Months of the Year Determined"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Circular 2026 \u2013 015<br><br><strong>2026 Severance Pay Ceiling and Tax Exempt Child Benefit Amounts to be Applied in the First Six Months of the Year Determined<\/strong><br><br>The General Circular of the Directorate General of Public Financial Management and Transformation of the Ministry of Treasury and Finance, dated 01.06.2026 and numbered 27998389-010.06.02-4481518, has determined the civil servant salary coefficients valid for the period of 01\/01\/2026 \u2013 06\/30\/2026.<br><br>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<strong>; 1,387871<\/strong>, The base salary coefficient to be applied to the base salary indicator for civil servants; ;\u00a0<strong>22,722793<\/strong>, the supplementary payment coefficient to be applied in converting monthly amounts for hardship, risk, difficulty in procurement, and financial responsibility allowances; ;\u00a0<strong>0,44014\u00a0<\/strong>has been determined.<br><br><strong>Severance Pay Ceiling<\/strong><br><br>The calculation result based on the coefficients determined by the circular\u00a0<strong>1\/1\/2026<\/strong>\u00a0The annual ceiling amount for severance pay to be paid to employees from [date]\u00a0<strong>64,948.77 TL<\/strong>\u00a0It has been calculated as and has also been determined by Article 3 of the Circular.<br><br><strong>Child Support<\/strong><br><br>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.<br><br>Accordingly, the child benefit amounts exempt from income tax to be applied in the first six-month period of 2026 are as follows.<br><br>For children aged 0-6, 500 x 1.387871 =\u00a0<strong>693.94 TL<\/strong><br>For other children 250 x 1,387871 =\u00a0<strong>\u00a0346.97 TRY<\/strong>\u00a0<br><br><br>You can access the Circular in question at the following link.<br><br><a href=\"https:\/\/link.setrowid.com\/system\/gopage.php?m=471&amp;l=20111433&amp;id=3946dbac3328844e4d8731a5cc2456007e9a2b380521f67156&amp;g=04d80f22ede5d7b1e53c\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/ms.hmb.gov.tr\/uploads\/2023\/01\/2023-Yili-Ocak-Ayina-Ait-Mali-ve-Sosyal-Haklara-Iliskin-Genelge-Sira-No-4.pdf<\/a><br><br>Sincerely<\/p>","protected":false},"excerpt":{"rendered":"<p>Sirk\u00fcler\u00a02026 &#8211; 015 2026 Y\u0131l\u0131n\u0131n \u0130lk Alt\u0131 Ayl\u0131k D\u00f6neminde Uygulanacak K\u0131dem Tazminat\u0131 Tavan\u0131 ve Vergiden \u0130stisna \u00c7ocuk Zamm\u0131 Tutarlar\u0131 Belirlendi Hazine ve Maliye Bakanl\u0131\u011f\u0131 Kamu Mali Y\u00f6netim ve D\u00f6n\u00fc\u015f\u00fcm Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn 06.01.2026 tarih\u00a0\u00a027998389-010.06.02- 4481518\u00a0say\u0131l\u0131 Genelgesi ile 01\/01\/2026 \u2013 30\/06\/2026 d\u00f6neminde ge\u00e7erli olacak memur maa\u015f katsay\u0131lar\u0131 belirlenmi\u015ftir. Genelgede yap\u0131lan a\u00e7\u0131klamalara g\u00f6re ayl\u0131k g\u00f6sterge tablosunda yer alan [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":375,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-374","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkuler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2026 Y\u0131l\u0131n\u0131n \u0130lk Alt\u0131 Ayl\u0131k D\u00f6neminde Uygulanacak K\u0131dem Tazminat\u0131 Tavan\u0131 ve Vergiden \u0130stisna \u00c7ocuk Zamm\u0131 Tutarlar\u0131 Belirlendi - Moore T\u00fcrkiye<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore.com.tr\/en\/the-severance-pay-ceiling-and-the-tax-exempt-child-allowance-amounts-to-be-applied-in-the-first-six-month-period-of-2026-have-been-determined\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2026 Y\u0131l\u0131n\u0131n \u0130lk Alt\u0131 Ayl\u0131k D\u00f6neminde Uygulanacak K\u0131dem Tazminat\u0131 Tavan\u0131 ve Vergiden \u0130stisna \u00c7ocuk Zamm\u0131 Tutarlar\u0131 Belirlendi - Moore T\u00fcrkiye\" \/>\n<meta property=\"og:description\" content=\"Sirk\u00fcler\u00a02026 &#8211; 015 2026 Y\u0131l\u0131n\u0131n \u0130lk Alt\u0131 Ayl\u0131k D\u00f6neminde Uygulanacak K\u0131dem Tazminat\u0131 Tavan\u0131 ve Vergiden \u0130stisna \u00c7ocuk Zamm\u0131 Tutarlar\u0131 Belirlendi Hazine ve Maliye Bakanl\u0131\u011f\u0131 Kamu Mali Y\u00f6netim ve D\u00f6n\u00fc\u015f\u00fcm Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn 06.01.2026 tarih\u00a0\u00a027998389-010.06.02- 4481518\u00a0say\u0131l\u0131 Genelgesi ile 01\/01\/2026 \u2013 30\/06\/2026 d\u00f6neminde ge\u00e7erli olacak memur maa\u015f katsay\u0131lar\u0131 belirlenmi\u015ftir. 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