This informative note about Circular No. 2024/14 issued by the Social Security Institution (SSI) outlines key procedures and principles for employers regarding the late submission of monthly premium and service declarations (APHB) and consolidated withholding and premium service declarations (MUHSGK).

Key highlights of the circular include:

The provisions of the "Mutual Agreement Procedure" in Double Taxation Agreements allow taxpayers to appeal to competent authorities if they believe they have been taxed contrary to the terms of the existing agreement or if there are strong indications that they will be taxed in such a manner.

In this context, the "Mutual Agreement Procedure for the Elimination of Double Taxation Agreements" has been updated and is now available in English.

With the General Communiqué numbered 575 published in the Official Gazette dated November 30, 2024, the amount limit determined within the scope of the obligation to certify collections and payments with documents issued by banks, electronic payment institutions or post office was increased from 7,000 TRY to 30,000 TRY. It is obligatory for those who are within the scope of the obligation to certify, to make all kinds of collections and payments exceeding 30,000 TRY through intermediary financial institutions and to certify these collections and payments with the documents issued by these institutions.

The provision in Article 97, paragraph 7, subparagraph (a) of the Social Insurance Transactions Regulation, which governs the earnings subject to premiums for insured individuals under Article 4, paragraph 1, subparagraph (a), had previously stated; "Provided that no meals are provided at the workplace or its premises, any payments made under the name of meal allowances, whether directly to the insured or to third parties on their behalf, shall not be considered in calculating earnings subject to premiums, up to the amount obtained by multiplying the daily minimum wage by a rate determined by the Institution's Board of Directors and the number of days actually worked."