The 5% Social Security Employer Contribution Incentive Rate Will Be Applied as 4%

Law No. 7538, which was published in the Official Gazette on 15 January 2025, made important amendments to the Social Security and General Health Insurance Law and some other laws and introduced new regulations. A summary of these amendments is given below and the full text of the Law is attached.

Amendments to the Social Security and General Health Insurance Law

• Premium Incentive: The phrase ‘five’ in the first sentence of subparagraph (ı) of the first paragraph of Article 81 of the Law No. 5510 regulating the 5-point premium incentive has been amended as ‘four’. Thus, the amount corresponding to four points of the employer's share of the private sector employers' disability, old age and death insurance premiums will be covered by the Treasury.
• 5-point Incentive in the Manufacturing Sector: The 5-point incentive provisions for the manufacturing sector will continue to be applied until December 31, 2026. The President is authorized to extend the period of this article until December 31, 2027.

Amendments to the Occupational Health and Safety Law

• New concepts have been added to Law No. 6331:
• Employee Health Centre (‘ÇASMER’): Units affiliated to the Ministry of Health that provide occupational health and safety services and have the necessary equipment and personnel.
• Equipment Inspection Organizations: Authorized units that inspect workplace equipment for compliance with the legislation.
• The duration and audit principles regarding the authorization certificates of the Joint Health and Safety Units have been redefined. It is foreseen that the authorization certificate will be suspended for up to 6 months in case of violations or cancelled for one year in case of repetition.

Effective Date

The articles regulating the 5-point discount (Article 10 and Article 17) will enter into force at the beginning of the month following its publication (February 1, 2025). Other articles entered into force as of the day of publication (January 15, 2025).

You can reach the relevant Official Gazette via that link (In Turkish).

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