Social Security Premium Support Introduced for Accommodation Facilities Holding a Tourism Business License

Pursuant to Article 11 of Law No. 7590, published in the Official Gazette dated July 31, 2026 and numbered 33326, a temporary Social Security Premium Support scheme has entered into force for accommodation facilities operating in the tourism sector.

Scope

The support is available to:

Private-sector accommodation facilities holding a Tourism Business License under Law No. 2634 on the Encouragement of Tourism.

The Social Security Premium Support:

• Covers the period from May through December 2026 (8 months).
• May only be claimed for the months during which the accommodation facility is actually in operation.

Amount of Support

The amount of support will be calculated using the following formula: Total number of premium contribution days reported for the relevant month × TRY 116.67

The calculated amount will:

• Be offset against the employer's Social Security premium liabilities and
• Be financed by the Unemployment Insurance Fund.

To benefit from the support, employers must:

• Submit the Withholding Tax and Social Security Premium Return within the statutory deadline,
• Pay Social Security premiums on time and
• Have no overdue Social Security premium or administrative fine debts.

However, employers with debts that have been deferred, rescheduled, or restructured may still benefit from the support, provided that they comply with the applicable payment terms.

The support will be recovered, together with late payment penalties and default interest, if any of the following is identified:

• Closing a workplace and continuing operations under another legal name,
• Transferring employees between workplaces with the same ownership structure or
• Benefiting from the support through collusive or fraudulent transactions.

The support will be revoked, the amounts received will be recovered, and the workplace will be excluded from the scheme if any of the following is detected:

• Employment of uninsured workers,
• Reporting individuals who do not actually work at the workplace as insured employees or
• Underreporting earnings subject to Social Security premiums.

However, if the underreported amount does not exceed one-tenth of the monthly gross minimum wage and the employer corrects the deficiency within the 15-day period granted by the Social Security Institution, the support will continue.

The support does not apply to:

• Employees subject to the Social Security Support Premium (SGDP),
• Foreign national employees and
• Employees working abroad.

Employers may benefit from other Social Security premium incentives during the same period. However, the amount of this support may not exceed the remaining Social Security premium payable after other incentives have been applied.

The amount financed by the Unemployment Insurance Fund will not be treated as taxable income, deductible expense, or a cost element for income tax or corporate tax purposes.

Accommodation facilities holding a Tourism Business License must:

via: e-Government Portal → Tourism Facilities Information System → "Facility SSI Information" enter the following information into the system no later than the close of business on August 7, 2026:

• Their Social Security workplace registration number(s); and
• For seasonal accommodation facilities, their 2026 operational start and end dates.

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