With the Official Gazette numbered 31712 and dated 07.01.2022, the Social Security Employer Implementation Communiqué published in the Official Gazette numbered 28398 and dated 01.09.2021 has been abolished.

The related statements would still be in force in the other Circulars, Communiqués, and Regulations of the Social Security Institution.

Social Security Institution has published a notification regarding the SSI premium debt inspection for 5 points premium discount.

Per that notification, the SSI premium debt inspections will start as of January 2022 for the 5% discount on the SSI employer portion.

The 5% SSI premium discount would not be applicable for an employer if any of the workplaces in Türkiye have SSI premium debt, unemployment premium debt, administrative fine, late payment interest, etc.

The statutory deductions applicable in a standard Turkish payroll are social security premium, income tax, and stamp tax. Also, the salaries generated from liaison offices in Türkiye are exempt from income tax per Article 23/14 of Income Tax Law, and these are only subject to social security.

Also, as of 2022, an income tax exemption amount up to the tax amount calculated over minimum wage would be applicable for all wages.

Social Security Premium

Social Security Premium is calculated over wages monthly and paid jointly by the employee and the employer. The contribution rates are as follows:

A new regulation with regards to the employee withdrawals from the automatic private pension plans made by the employers has been published in Official Gazette numbered 31704 and dated 29.12.2021

With that new regulation, the employees who withdraw from the automatic private pension plan, would not need to be re-enrolled again after 3 years. The aforementioned rule has been abolished.