People can have disabilities either from birth or as a result of illness or accidents. These disabilities can vary in degree. The calculation of disability degrees is therefore important. Depending on their disability degree, citizens may benefit from certain discounts and exemptions, allowing disabled individuals to live more comfortably.
A disabled person is someone whose physical or mental condition, or injuries from an accident, limit certain movements, senses, or functions. Disabilities can be congenital or acquired later in life. When a person has multiple disabilities, their overall disability degree is calculated according to specific rules.
Tax reductions and other benefits are granted to disabled citizens based on their determined disability degree. Therefore, it is important that disability degrees are calculated accurately; incorrect calculations can lead to adverse outcomes.
The procedures for issuing medical board reports, the validity of those reports, and the evaluation process are defined under the regulations on Disability Criteria, Classification, and Medical Board Reports for Disabled Persons. When determining disability rates, a table known as the Disability Rates Schedule is used. The percentages obtained through this schedule represent the disability degree.
Balthazard Formula
Another method used to determine disability degrees is the Balthazard formula. This formula is applied when a person has multiple disabilities. The application of the Balthazard formula can be summarized as follows:
- First, each of the person’s individual disability percentages are determined separately.
- The disability percentages are arranged in descending order, from highest to lowest.
- The highest disability percentage is subtracted from 100%. Here, 100% represents full body function.
- The resulting number is multiplied by the second-highest disability percentage, and that product is divided by 100. The resulting value is then added to the highest disability percentage. This yields the combined disability percentage for the first and second conditions.
- If the person has more than two disabilities, the combined percentage calculated for the first and second conditions becomes the new first percentage, and the next disability percentage becomes the second. The same steps are repeated until all disabilities have been combined.
This is the procedure for calculating the overall disability degree and percentage of a person with multiple impairments using the Balthazard formula. For individuals over the age of 60, an additional 10% is added to the calculated disability rate when applying the Balthazard formula.
Designated Disability Degrees
As known, certain discounts and benefits are applied according to disability degrees. The regulation defines these disability degrees as follows:
- First-Degree Disabled: Individuals who have lost more than 80% of their working capacity.
- Second-Degree Disabled: Individuals who have lost more than 60% of their working capacity.
- Third-Degree Disabled: Individuals who have lost more than 40% of their working capacity.
These are the defined disability degrees. Tax discounts and other benefits are applied according to these degrees. These reductions may also apply to self-employed persons who are responsible for caring for a disabled relative.
The amounts of disability tax deductions according to disability degrees are as follows:
- First-Degree Disabled: 900.00 TL
- Second-Degree Disabled: 470.00 TL
- Third-Degree Disabled: 210.00 TL
Effect of Disability Deductions on Monthly Salaries
Having reviewed the disability degrees and deduction amounts, we now examine how these deductions affect monthly salaries. For public servants, the applicable disability deduction amount is subtracted from the monthly taxable base, and income tax is calculated on the reduced amount.
If more than one person is eligible for a disability deduction, the total deduction amount—calculated based on each individual’s disability degree—is deducted from the monthly taxable income of the public servants. These are the established rules for applying disability deductions to monthly pay.