General Health Insurance (GSS) Contribution Debts Prior to 2016 Have Been Written Off

With Article 29 of Law No. 7571, publicly known as the "omnibus law", which entered into force upon being published in the Official Gazette, and pursuant to Provisional Article 105 added to Law No. 5510 on Social Insurance and General Health Insurance, the collection of all unpaid general health insurance contributions pertaining to periods prior to January 1, 2016, falling within the scope of subparagraph (g) of the first paragraph of Article 60 of Law No. 5510, together with all ancillary receivables related to such contributions, including late payment penalties and late payment interest, has been waived in full.

Pursuant to the mentioned regulation:

• General Health Insurance (GSS) contribution debts falling within the scope of subparagraph (g) of Article 60 of Law No. 5510 and relating to periods prior to January 1, 2016 have been written off.
• GSS contributions paid for the January 1, 2016 period up to the date on which the Law entered into force, December 25, 2025, shall not be subject to refund or set-off.

Who Is Covered under Article 60/1-(g)?

Within the scope of Law No. 5510 on Social Insurance and General Health Insurance, Article 60/1-(g) refers to the General Health Insurance (GSS) status under which individuals who do not have any social security coverage are registered. This status has been established to enable individuals without health insurance in Türkiye to benefit from healthcare services.

Persons Covered under Article 60/1-(g):

Individuals who meet all of the following conditions are evaluated within the scope of Article 60/1-(g):

• Those who do not have any insured status such as a paid employee, civil servant, tradesperson, voluntarily insured person, pensioner, etc.,
• Those who do not have the right to receive healthcare services as a dependent through a relative (spouse, parents, or children),
• Those who do not receive income or a pension from another social security institution,
• Those who have not undergone an income test, or whose per capita household income, as determined by the income test, exceeds one-third of the gross minimum wage.

These individuals are automatically registered within the scope of Article 60/1-(g) and are obliged to pay general health insurance contributions.

You may access the relevant Official Gazette via the link (In Turkish).