01July2024

2024 Fiscal Holiday and Its Impact on SSI Practices

As is known, in accordance with Law No. 5604 on the Establishment of Fiscal Holidays, the fiscal holiday in 2024 will start on Tuesday, July 2, 2024, and will end on Saturday, July 20, 2024.

The deadlines for declarations, notifications, objections, and payments made to the Social Security Institution (SGK) are also affected by the fiscal holiday.

In accordance with Law No. 5510, all kinds of declarations and notifications, except for work accident and occupational disease notifications, which are required to be submitted to the Institution, if their deadlines fall on the fiscal holiday, are considered extended by seven days from the day following the end of the holiday (July 27, 2024).

Additionally, the legal and administrative periods covered by this article, which expire within five days following the end of the fiscal holiday, will be considered to have ended at the close of business on the fifth day following the end of the holiday (July 25, 2024).

Notifications and objections made outside these periods will be subject to administrative fines. Therefore, it is important for all concerned to adhere to these dates.

The declarations, notifications, and payments related to social security that fall under the fiscal holiday scope within the framework of Law No. 5510 are:

Workplace declaration
Insured employment entry declaration
Employment termination declaration
Monthly premium and service document
Objection and payment of administrative fines
Objection to the calculated premium debt ex officio
Submission of an undertaking regarding the acceptance of the debt arising from the minimum labor application
Objection to the rate determined by the Minimum Labor Determination Commission
Request for postponement of premium debts
Objection to the identified business line code and occupational accident and occupational disease premium rate

Should you have any queries or need further details, please contact your customer representative.

Author Ümit Kır, Category Social Security Law and Legislation

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