The procedures and principles regarding the implementation of cash wage support to be made within the scope of the temporary article 24 of the unemployment insurance law numbered 4447 on 22/4/2020 have been published by the Social Security Institution.

The scope is determined as follows:

ARTICLE 2- (1) These Procedures and Principles are among the insured under the Law No. 4447;

a) As of 17/4/2020, the employers whose employment contracts have been granted unpaid leave under the temporary 10th article of the Labor Law dated 22/5/2003 and numbered 4857, and who cannot benefit from short-time work allowance,

b) Includes employees whose employment contracts were terminated under Article 51 of Law No. 4447 after 15/3/2020 and who could not benefit from unemployment benefits in accordance with other provisions of the same Law.

Application principles are determined as follows:

ARTICLE 5- (1) In terms of the employees who are entitled to unpaid leave under the subparagraph (a) of the first paragraph of Article 2;

a) Monthly notifications regarding the employees who are entitled to unpaid leave in order to benefit from cash wage support are made by the employers via web page https://uyg.sgk.gov.tr/IsverenSistemi, until the 3rd of the month following the month when the unpaid leave. For employees notified in this way, the reason for the missing day in the Monthly Premium and Service Documents / Withholding and Premium Service Declarations of the relevant month should be selected as "28-Pandemic Unpaid Leave". Those who employ more than 10 days of insured in home services within the scope of Article-9 of the Law No. 5510, should report this change to the Social Security Provincial Directorates / Social Security Centers with the same missing day code until the end of the month when the unpaid leave is granted.

Due to the announced curfew which will be applicable on 24.04.2020 for 31 cities; the monthly social security premium service declaration of March 2020 has been extended until 27.4.2020 all over Türkiye.

The announcement published by SGK is as follows:

"As it is known, the legal submission period of the monthly premium and service document to be issued for 2020 / March expires on Friday 24/4/2020 (the official holiday of 23/4/2020).

However, on 20/4/2020, our President Mr. Recep Tayyip ERDOĞAN announced that the curfew restrictions will be applied in 31 provinces from 00:00 on 23/04/2020 until 00:00 on 26/04/2020 and on Friday 24/4/2020. Also due to the restrictions take to the streets and in order to avoid victimization of workplaces, the submission period of the monthly premium service declaration of March 2020 is extended to 27.04.2020 until 23:29 on all over Türkiye 2020.

New measures have been introduced by the Government due to the Covid-19 outbreak.

In this context, the updates published in the Official Gazette dated 16/04/2020 and numbered 31102 are as follows:

Fund Support

Employees who have not benefit from short-term employment and who have been granted unpaid leave within the framework of the temporary article added to the Unemployment Insurance Law numbered 4447 and the temporary tenth article of the Labor Law numbered 4857 and those who have not been able to benefit from unemployment allowance after 15/3/2020, The Fund will be provided with 39.24 Turkish Lira cash support every day, during the prohibition of termination determined under the temporary article 10 of the Labor Law No. 4857, provided that it does not receive any old age pensions.

You can find the related article below:

ARTICLE 7 - The following temporary article has been added to the Unemployment Insurance Law No. 4447, dated 25/8/1999.

"TEMPORARY ARTICLE 24 - Employment contracts were terminated within the scope of Article 51 after 15/3/2020 with the employees who had a work permit at the date of entry into force of this article, and who could not benefit from the short-time work allowance pursuant to the temporary article 10 of the Law No. 4857. According to the other provisions of the Law, the employees who cannot benefit from the unemployment allowance, as long as they do not have a termination pension from any social security institution and do not exceed the period to be terminated in the temporary 10th article of the Law numbered 4857, until the period of their unpaid leave, 39 24 Turkish Lira cash fee support is provided. No deduction can be made from payments made, except stamp tax.

As you know, the Government has started to implement many measures due to the coronavirus epidemic.

In this context, according to the General Communiqué of the Tax Procedure Law published in the repeated Official Gazette numbered 31078 and dated 24/03/2020, the SSI premiums have been postponed for the below workplaces which are deemed to be a force majeure between 01/04/2020 and 30/06/2020 (including these dates):

Taxpayers with income tax liability in terms of commercial, agricultural and professional earnings.

Directly affected by the corona virus outbreak, and by its core business;

• Retail, including shopping malls,
• Health Service,
• Furniture manufacturing,
• Iron, steel and metal industry,
• Mining and quarrying,
• Building construction services,
• Industrial kitchen manufacture,
• Manufacturing of parts and accessories for automotive manufacturing and trade and automotive industry,
• Rent a car,
• Logistics and transportation, including storage activities,
• Artistic services such as cinema and theater,
• Publishing activities of books, newspapers, magazines and similar printed products, including printing,
• Accommodation activities including tour operators and travel agencies,
• Food and beverage services including restaurant, café,
• Textile and apparel manufacturing and trading,
• Taxpayers operating in the event and organization services sectors, including public relations,
• Belonging to the taxpayers operating in the sectors where the workplaces are decided to be temporarily suspended within the scope of the measures taken by the Ministry of Interior in terms of their main field of activity,