SSI Circular on GSS Premium Procedures for Part-Time Employees Making Service Borrowings Published

The Social Security Institution ("SSI") published Circular No. 2026/11 dated May 6, 2026, introducing important clarifications regarding general health insurance ("GSS") practices applicable to insured employees working on a part-time or on-call basis. The Circular particularly clarifies how GSS premium liabilities will be assessed for insured individuals who complete their missing contribution days through service borrowing.

Pursuant to Article 88 of the Social Insurance and General Health Insurance Law No. 5510, individuals who work 8 days or fewer within a month and who are not considered dependents under the general health insurance system are required to complete their General Health Insurance (GHI) contribution days to 30 days. Within this scope, a General Health Insurance registration is created for the relevant insured individuals under Article 60/1(g), and premium accruals are calculated for the missing contribution days.

On the other hand, Article 41/1(i) of the Law grants part-time employees the right to complete their missing working periods through service borrowing. The Circular clarifies the procedure to be applied where insured individuals, for whom GSS premiums have already been accrued for missing days, subsequently complete the same periods through service borrowing.

Key Highlights of the Circular

• If insured individuals registered under Article 60/1(g) complete their missing days through service borrowing under Article 41/1(i) and pay the calculated borrowing amount, the GSS registration records and premium accruals for the relevant period will be cancelled.
• If the borrowing amount is paid in full, the relevant GSS registration will be entirely deleted. In cases of partial payment, only the portion corresponding to the paid period will be cancelled, while the remaining GSS registration will continue.
• The Circular also states that borrowing amounts will be calculated at a rate of 39% for periods where GSS premiums have already been paid, and at a rate of 45% for periods where GSS premiums have not been paid.
• It is further clarified that existing GSS registrations of insured individuals covered under Article 60/1(c-1) will not be cancelled.
• The Circular additionally regulates that GSS registration records previously deleted due to service borrowing will be reinstated if the borrowing amount is later refunded.

Evaluation for Employers and Payroll Processes

This regulation is particularly important for employers employing part-time workers and for teams managing payroll processes. Service borrowing transactions subsequently carried out by employees with missing day notifications may directly affect GSS registration and premium records relating to the relevant periods.

Accordingly, employers are advised to:

• Regularly monitor employees with missing day notifications,
• Review SGK registration processes,
• Take service borrowing transactions into account in order to avoid duplicate premium liabilities, and
• Manage payroll and SGK records in compliance with current legislation.

You may access the relevant Circular here. (In Turkish)