Adopted by the Grand National Assembly of Türkiye: SSI Contribution Increases and Ceiling Update to Enter into Force Soon

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).

Below are the amendments made in the field of social security and their effective dates, explained in detail.

1. 4-Point Contribution Reduction (Non-Manufacturing Workplaces)

For private-sector employers outside the manufacturing sector, the 4-point reduction applied to the employer's share of disability, old-age, and survivors' insurance contributions—calculated over employees' social security base amounts—has been reduced from 4 points to 2 points. (Effective date: Beginning of January 2026)

2. Increase in the Social Security Base Amount Ceiling

The daily upper limit (ceiling) of the social security base amount has been increased from 7.5 times the current minimum wage to 9 times. (Effective date: 1 January 2026)

3. Increase in Long-Term Insurance Branch Contribution Rates

Under disability, old-age, and survivors' insurance:

• The employer's share has been increased from 11% to 12%,
• The employee's share remains at 9%.

Thus, the total rate has increased from 20% to 21%. (Effective date: Beginning of January 2026)

4. Increase in Borrowing Contribution Rates
• For borrowing types other than maternity borrowing, the contribution rate has been increased from 32% to 45%. (Effective date: 1 January 2026)
• For insured persons working under a part-time employment contract, the borrowing rate has been increased from 20% to 39%. (Effective date: 1 January 2026)
5. Increase in Voluntary Insurance Contribution Rate

The contribution rate, which was determined as 32% of the monthly social security base amount, has been increased to 33%. (Effective date: Beginning of January 2026)

6. Additional Article 5 (Agriculture and Forestry Workers)

The contribution rate of 34.5%, applied on the daily social security base amount determined by the insured, has been increased to 35.5%. (Effective date: Beginning of January 2026)

7. Additional Article 6 (Commercial Taxi, Minibus, etc. – Part-Time Workers)

The 32.5% contribution rate calculated over thirty times the daily social security base amount has been increased to 33.5%. (Effective date: Beginning of January 2026)

8. Additional Article 9 (Domestic Workers Working Less Than 10 Days per Month)

The 32.5% contribution rate paid for insurance under Article 4(a) by those working fewer than 10 days per month in domestic services—calculated over the daily social security base amount—has been increased to 33.5%. (Effective date: Beginning of January 2026)

9. New Additional Article 24 – Deduction of Contribution Debts from Pensions

With the new article added to Law No. 5510, it has been regulated that contribution and borrowing debts arising from the individual's own insurance or beneficiary status may be collected by deducting up to 25% from the income or pension paid by the Social Security Institution (SSI). (Effective date: 1 January 2026)

Conclusion and Recommendations

Law No. 7566 was adopted by the Grand National Assembly of Türkiye on December 4, 2025 and will be submitted for the President's approval. Following the President's approval, it will enter into force upon publication in the Official Gazette.

As of the beginning of 2026, both employee borrowing costs and employer contribution expenses will increase.

• Employers are advised to take these increases into account, particularly in their 2026 budget planning,
• Insured individuals may benefit from completing their borrowing applications within 2025 to achieve a cost advantage.

You may access the relevant draft Law here. (In Turkish)

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