The Law No. 7566 on Amendments to Tax Laws and Certain Laws and Decree Laws was adopted by the Grand National Assembly of Türkiye on December 4, 2025.

Comprehensive amendments to the Social Insurance and General Health Insurance Law No. 5510, which will enter into force as of 2026, introduce significant regulations that directly affect both employees and employers. In particular, updates to contribution rates, contribution incentives, income/pension deductions, social security base amount limits, and declaration processes will require changes in payroll practices and procedures before the Social Security Institution (SSI).

With Presidential Decision No. 10602 ("Decision"), published in the Official Gazette dated November 21, 2025 and numbered 33084, the general health insurance premium rate has been redefined through an amendment to the relevant provisions of the Social Insurance and General Health Insurance Law No. 5510. The relevant decision is provided below.

The 2026 Presidential Annual Program, published in the Official Gazette no. 33062 (1st duplicate issue), dated October 30, 2025, was prepared by the Ministry of Treasury and Finance together with the Presidency of Strategy and Budget. The program outlines the macroeconomic, fiscal, and sectoral policy priorities for the year, the measures and performance indicators associated with these policies, and the framework for their implementation. Within this scope, the 2026 targets concerning the Automatic Enrollment System (OKS) and the Complementary Pension System (TES), both directly affecting employees and employers, have been determined.

The "Draft Law on Amendments to the Tax Laws, Certain Other Laws, and Decree Law No. 631" was submitted to the Turkish Grand National Assembly on October 17, 2025.

Commonly referred to by the public as the "Draft Omnibus Bill," the proposal includes several significant amendments to social security legislation that directly affect both employees and employers.

The main changes proposed in the field of social security and their effective dates are detailed below: