Asgari Geçim İndirimi (AGİ) is an important matter for minimum-wage earners. Before reviewing the Asgari Geçim İndirimi Notification Form, it is useful to explain what the minimum wage and the allowance are and how they are defined. The minimum wage, also called the base wage, is the amount paid to workers for a day’s work that is intended to cover basic needs—food, housing, clothing, health, and transportation—at current prices. The minimum wage is calculated daily and paid to employees on a monthly basis.
The Asgari Geçim İndirimi is a tax-exempt portion of an employee’s income calculated according to marital status and number of children. It is applied by deducting the amount considered necessary for minimum subsistence from the employee’s taxable income. The allowance is paid by the employer on behalf of the employee and is deductible from the employer’s payroll tax obligations.
To benefit from the allowance, the situation must be reported to the state using an official form. You can access the Asgari Geçim İndirimi Notification Form on the Ministry of Labor and Social Security website. The form itself is straightforward. It consists of three sections and requires personal details of the employee and the family members who live with or depend on them.
How to Fill Out the Asgari Geçim İndirimi Notification Form
The first section of the form is for the employee’s personal information. In this part you should enter the employee’s full name, Turkish ID number (TC Kimlik Numarası), marital status, Social Security Number or Institution Registration Number, and job title or position.
The second section requests information about the employee’s spouse and household. Here you enter the spouse’s name, whether the spouse is employed, and any relevant details about the spouse’s income or employment status.
The third section is titled “Status of Children Living with the Taxpayer or Cared for by the Taxpayer for the Minimum Subsistence Allowance.” The information requested in this section typically includes:
- Full name
- Turkish ID number
- Date of birth
- Gender
- Father’s name
- Mother’s name
- The relationship (biological, stepchild, adopted, child supported by alimony, or grandchildren who have lost parents and live with the taxpayer)
- If the child is continuing education, the school enrollment date
- Name of school
- Grade or class
- A final comments or explanation field for additional notes
Asgari Geçim Deduction Form: click the form on the Ministry’s site to download
Important Points When Completing the Asgari Geçim İndirimi Notification Form
- Employers may reproduce and use this notification form in accordance with the information requested on it.
- The form is submitted when an employee first starts work. If the employee’s status changes regarding a spouse or children who benefit from the allowance, the form must be updated accordingly.
- If the spouse claims the allowance for children for whom they provide alimony, a certified copy of the court decision must be attached to the notification form.
- In divorced families, children are included in the notification of the spouse to whom they are socially affiliated for social security purposes.
- For the allowance, “child” means a person living with the taxpayer or cared for by the taxpayer (including those receiving alimony, adopted children, and grandchildren who have lost parents and live with the taxpayer) who is under 18 or under 25 if still enrolled in education. “Spouse” means a person bound by a legal marriage to the taxpayer.
- A spouse who only receives wage income is not considered an “unemployed spouse with no income.” Those who fall outside wage-only earnings are evaluated as unemployed and with no income, and pensioners who receive only a retirement pension are treated as an unemployed spouse with no additional income.