With the Social Security Circular No. 2021/18, the authorities have made some changes on Circular No. 2018/8, which is about the premium supports for employees that benefit from the social aids under the 5^th Article of Law No. 3294.

The related changes that have been come into the force with Circular No. 2021/18 is as below:

1- The examples given for the period of benefit have been revised. Per that change;

Example 1: If the employee meets all the criteria stated on the 5^th Article of Law No. 3294, and they are employed on 23.07.2016, the employer portion of social security contributions for the period of 2016/July – 2017/June have been paid by the Ministry.

Example 2: If the employee (A) is employed by (Z) limited company & (Y) joint-stock company and is a resident at a home that gets social aids; we assume the hire and termination dates are as below:

As you know, the remote workdays within a month would need to be declared to Social Security Institution per their General Letter published on 02.06.2021.

Based on this, it has been created a new column on the format of the merged Income Tax and Social Security Premium Declaration file as below:

Social Security Institution has published a General Letter regarding the Remote Workdays and stated that if there are any remote workdays during a month, these days should be declared separately in the merged Monthly Tax and Social Security Premium declaration.

SSI also states that the related update has been made per the recently published Remote Work Regulation and for this purpose, a new column/area regarding the remote workdays added to the format of the Merged Tax and Social Security Premium Declaration Form.

Accordingly, the remote workdays of employees should be tracked by employers for the new declaration format.

With Presidential Decree No. 2813, published on the Official Gazette numbered 31202 and dated 31.07.2020; withholding rates of rent payments of real estate, to be made in cash or to account, have been reduced from 20% to 10% until 31.12.2020, in accordance with the 94^th article of Income Tax Law and 15^th article of Corporate Tax Law.

Afterwards, with Presidential Decree No. 3319, the period of the regulation has been extended to 31.05.2021.

With Presidential Decree published on the Official Gazette numbered 31499 and dated02.06.2021, it is decided to apply 10% withholding rate for rent payments of real estate until 31.07.2021.