With the 30/05/2013 dated & 2013/4966 numbered enactment; the employers within particular regions, benefit from the statements within the scope of Artical 81 of Social Security Law no: 5510 and have 10 or more employees, an additional six points SSI incentive has come into force.

With the dated 23/02/2020 and 2137 numbered Presidency enactment, the period of this incentive application was extended to 31/12/2020.

The below workplaces are out of the scope of this regulation:

  • Workplaces which do not benefit from the statements within the scope of Artical 81 of Social Security Law no: 5510.
  • Workplaces which benefits from the incentives within the scope of additional Article 2 of Law no: 5510.

The below statements were announced with regards to the audit / inspection purposes:

  • If the auditors recognize any employees who have not been declared to SSI or any employees who are not working actively although they were declared, the related employers would not benefit from incentives for 1 year.
  • If the employers benefit from these incentives improperly, the related amounts would be received from these employers with the interest and penalties.

You can access the relevant presidency enactment from here (Published in Turkish):

https://www.resmigazete.gov.tr/eskiler/2020/02/20200223-1.pdf

You can access the first version of the relevant presidency enactment from here (Published in Turkish):

https://www.resmigazete.gov.tr/eskiler/2013/07/20130714-1.htm

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.