The Minimum Subsistence Allowance (AGI) has been applied within the framework of principles determined in account of the tax to be paid by the employees in accordance with the income tax law. The calculated AGI sum is paid to the employee by being deducted from the income tax to be paid by the employee. The AGI sums are calculated by considering the marital status of the employee, number of children the employee is obliged to look after and the minimum wage determined at the beginning of calendar year, and amendments made in the minimum wage in a year do not cause any change in calculation of AGI.