Cars allocated to employees and used for business purposes in Türkiye should be handled in two separate categories.
Allocation of a car owned or rented by the company, provided to the employee
In this case, a car is registered in a company's assets, or leased by and billed monthly to the company, and that is allocated to the employee by issuing an asset delivery form.
In the process, if the car is allocated as a requirement of the work, there is no element related to the total earnings of the employee. Therefore, there will be no process affecting the payroll, income tax and insurance premium.
When allocating the company car to the employee, one of the main points to be considered is tracking the private/personal use of the car within the scope of occupational health
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Web page updated on 21 Mar 2025 09:47