Social Security Institution has made an amendment on the SSI registration portal with regards to the foreign employees.

Per that amendment;

For the employees who are citizens of the countries that have no bilateral social security agreement with Türkiye, the code 12 (In Turkish; 12-U.Söz.Olmayan Yab. Uyrk.Sigortalı) would need to be selected for SSI registration. Otherwise, the SSI registration portal does not allow to complete the registration.

For the employees who are citizens of the countries that have bilateral social security agreement with Türkiye, the code 0 (In Turkish; 0-Tüm Sigorta Kolları (Zorunlu)) would need to be selected for SSI registration.

Annual income tax returns for 2021 income will be submitted to the relevant tax offices in March 2022. (The deadline is March 31, 2022.)

All incomes subject to annual income tax return should be declared for the following income elements listed in Article 2 of the Income Tax Law. You can find the details for the annual income tax return obligation for wages below:

Components of Income:

1. Commercial earnings,
2. Agricultural earnings,
3. Wages,
4. Self-employment earnings,
5. Revenue from real estate, immovable assets
6. Revenue from securities, movable assets
7. Other earnings and revenue.

State Council Tax Cases Court has published a decision (E: 2020/17, K: 2021/2) regarding the taxation of the notice payments.

Per the published decision, the notice payments paid under mutual agreements before March 27, 2018 would be deemed as wage per Article 61 of Income Tax Law No. 193. Accordingly, the notice payments would be subject to taxation.

Social Security Institution has published Communiqué No. 2021/30 regarding the postponement on the SSI premium debt inspection for 5 points premium discount.

You can find the details of the Communiqué on below:

With SSI Communiqué No. 2021/26, it was stated that to be eligible for 5 points SSI premium discount, there should be no outstanding premium payments, unemployment premiums, administrative fines or late payment interest for all entities, branches, etc. within Türkiye as of September 2021 (September 2021 Income Tax and Social Security Premium Declaration.)