Social Security Debt Inspection for the 5-Point Discount

Social Security Institution has published the Communiqué numbered 2021/26 and dated 19.07.2021 regarding the premium debt inspection for the 5-point premium discount. Per the Communiqué, the below statements would be applicable for the 5-point premium discount:

The authorities will check the outstanding social security premium debts, administrative fines, outstanding unemployment premium debts, outstanding late payment interests, late filing interests for all workplaces of an employer as of September 2021 to apply the 5-points discount on social security premiums.

Accordingly, if there are many workplaces of an employer in different regions in Türkiye, there should be no outstanding social security debts, administrative fines, late payment interests, unemployment premiums for all workplaces.

If there is any outstanding social security premium debt, late payment interest, administrative fine, unemployment premium for a workplace, the 5-point premium discount would not be applicable for all workplaces all over Türkiye.

For the employers who have not an outstanding social security premium debt, administrative fine, late payment interest, or late filing interest, they would need to submit their Income Tax and Social Security Premium Declarations within the submission period until the related deadline by selecting Law No. 5510 on the declaration file to apply the 5-point premium discount.

If there is any outstanding premium payment, administrative fine, late payment or filing interest, unemployment premium on a workplace of an employer, they would not be able to select the Law No. 5510 on the declaration file for the 5-point premium discount for any workplace.

In addition, the employer can also benefit from the 5-point premium discount as of the first Income Tax and Social Security Declaration if all the outstanding premium debts, unemployment premium debts, administrative fines, late payment or filing penalties are paid, or an amnesty application per the Law No. 6183 Article 48, is filed with the authorities.

During this inspection of the authorities, all workplaces in Türkiye and all subcontractors would be checked to see any outstanding social security premium debt, unemployment premium debt, late payment or filing interest, administrative fine for any workplaces and subcontractors in Türkiye.

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

In case that the employers can not benefit from the 5-points premium discount, they would also not be able to benefit from the 6-points discount stated in the Law No. 5510 Article 81.

If there is any outstanding social security premium debt, unemployment premium debt, late payment, or filing interest that would be possible to benefit from other incentives except the 5-point premium discount.

You can reach the SSI Communiqué via the link. (In Turkish)

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