Article 17 of Law No. 5510 grants employers the opportunity to benefit from retroactive incentives or make changes to existing incentives. In this context, it has been determined that the differential premium amounts, resulting from the utilization of retroactive incentives or incentive modifications for the month of March 2018 or earlier, must be settled with legal interest in accordance with the third paragraph of the mentioned article.
SGK has provided specific details on this matter in its General Letter numbered 82296733, dated 13.10.2023: