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Social Security Law and Legislation

 
20October2025

Draft Omnibus Bill Affecting Employers and Insured Employees Submitted to the Turkish Grand National Assembly

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:

Author Ümit Kır, Category Social Security Law and Legislation

29August2025

SSI Publishes New Circular on Investment Incentives for Region 6

By Presidential Decree No. 2025/9903, the period of employer's share of social security contribution support / social security contribution support for holders of investment incentive certificates benefiting from the Region 6 incentives under the scope of the period of Council of Ministers' Decree No. 2012/3305, whose implementation period had expired, was extended until December 31, 2028.

The procedures and principles regarding the implementation of the said Decree, which regulates the contribution support based on investment and employment, have been established by the Social Security Institution through Circular No. 2025/13 dated August 25, 2025.

Author Ümit Kır, Category Social Security Law and Legislation

27August2025

Amendment to the Circular on Employer Transactions Issued by the Social Security Institution

Following the judgment of the 10th Chamber of the Council of State dated June 15, 2023 and numbered E:2019/11351, K:2023/3625, which was definitively upheld by the decision of the Plenary Session of the Administrative Law Chambers of the Council of State dated March 3, 2025 and numbered E:2024/83, K:2025/485, the Social Security Institution has introduced amendments to its secondary regulations concerning the matter. Within this scope, by the Circular of the Social Security Institution dated August 25, 2025 and numbered 2015/12, an amendment has been made to Article 1.2 titled "Procedures to be Carried Out Regarding Debt Subject to Statute of Limitations" of the Circular on Employer Transactions numbered 2020/20.

Author Ümit Kır, Category Social Security Law and Legislation

09July2025

2025 II. Period – Income Tax Exempted Child Support

According to the Circular dated July 7, 2025 and numbered 27998389-010.06.02-4098345 published by the Ministry of Treasury and Finance with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a public officers have been revised effective July 1, 2025.

Income Tax Exempted Child Support

Author Ümit Kır, Category Social Security Law and Legislation, Taxation Law

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