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20May2026

Important Regulation from the SSI Regarding Minimum Labor and Construction File Procedures

Important Regulation from the SSI Regarding Minimum Labor and Construction File Procedures

With the "Regulation Amending the Social Insurance Transactions Regulation" published in the Official Gazette dated May 16, 2026 and numbered 33255, significant amendments were made to the Social Insurance Transactions Regulation, particularly affecting minimum labor practices and procedures related to construction and tender-based workplaces.

1. Scope of Minimum Labor Investigation Clarified

With the amendment introduced by the Regulation, the definition of the "minimum labor investigation process" has been revised.

Accordingly, the Social Security Institution (SSI) will conduct evaluations based on:

  • Tender-based works,
  • Private construction projects,
  • Information and documents obtained from public institutions and organizations,

in order to determine:

  • Whether a minimum labor calculation is required,
  • Whether sufficient labor has been reported,
  • Whether there are any missing insurance premium obligations.

2. Multiple Construction Projects May Be Consolidated Under a Single SSI Registration Number

In private building construction projects carried out by the same employer and covered by multiple building permits, the projects may be permitted to operate under a single SSI registration number, provided that the following conditions are met collectively:

  • The parcels are adjacent to or located close to each other,
  • An application is submitted within six months from the commencement date of the first project,
  • The employees working at the projects are intermixed.

If these conditions are met collectively, the construction projects may be allowed to operate under a single SSI registration number.

3. New Calculation System for Works with Provisional Acceptance

One of the notable changes in tender-based projects is the introduction of an interim payment-based investigation approach.

Under the new system:

  • If provisional acceptance has been completed but the total contract amount (progress payment) has not yet been determined,
  • Upon the employer's request,
  • SSI may conduct an investigation solely based on paid progress payments,

However, at this stage, a clearance certificate will not be issued.

4. Clarification of the Work Completion Date Application

The Regulation provides a clearer definition of the date on which a work is deemed to be completed.

Accordingly:

  • If there are no deficiencies in the provisional acceptance → the provisional acceptance date is taken as the completion date,
  • If there are deficiencies or defects → the date on which the deficiencies are completed is taken as the completion date,
  • For works without an acceptance procedure → the completion date is the date notified by the administration.

5. New Rule for Incomplete or Terminated Tenders

In cases where a tender is terminated or the work is left unfinished:

  • SSI investigations will be conducted solely based on paid progress payments,
  • If no payment has been made, no investigation will be carried out.

6. Construction Cost Calculation Revised

The cost calculation method used as the basis for minimum labor assessment in private building construction projects has been amended.

Under the new system:

For constructions completed within the same year: The unit cost applicable at the completion date of the construction will be used.

For constructions extending over multiple years: The arithmetic average of the unit costs for all years between the start year and the completion year will be taken into account.

7. Ex-Officio Investigation for Construction Projects with No Insurance Declaration for Two Years

With the newly added provision, for private construction files that are:

  • Not closed,
  • Not abandoned,
  • Not liquidated,

but for which no insurance declaration has been made for at least two years, the SSI may initiate an ex-officio investigation.

This Regulation shall enter into force on the date of its publication.

You can access the relevant circular here. (In Turkish)

Author Selma Kıy, Category Social Security Law and Legislation

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    The content in this article is for general information purposes only and belongs to CottGroup® member companies. This content does not constitute legal, financial, or technical advice and cannot be quoted without proper attribution.

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About The Author

Selma Kıy

Certified Public Accountant - SMMM
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