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 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."

In the announcement made by the Social Security Institution on October 22, 2024, it was stated that applications for e-Declaration user changes can now also be made through the e-Government system.

Currently, employers fulfill their obligations to the SSI using the e-Insurance username and password obtained from the Institution.

Under Article 81, paragraph (ı) of the Social Insurance and General Health Insurance Law No. 5510, the procedures and principles for benefitting from the 5-point discount on the employer's share of disability, old age, and survivors' insurance premium rates were explained in Circular No. 2008/93. The section titled “9- Workplaces with Subcontractors and Transactions Related to Subcontractors” provided that: "Therefore, in order for the Treasury to cover the 5-point portion of the employer’s share of the disability, old-age, and survivors' insurance premiums, there must not be any outstanding debts for insurance premiums, unemployment insurance premiums, administrative fines, and their related delay penalties and interests for each workplace. Consequently, for the principal employer to send the monthly premium and service document to the Institution by selecting the Law No. 5510 type to benefit from this discount, there should be no outstanding insurance premium, unemployment insurance premium, administrative fine debt, or their related delay penalties and interests, both from the principal employer and the subcontractors who have taken work from the principal employer."