Social Security Institution announced the application of a "Submission of Non-Worked Days Application SMS Verification" system on August 9, 2023.

According to this announcement, for the notification of non-worked days related to employees' sickness reports, an SMS verification process will be introduced to enhance security when accessing the "Submission Entry System for Non-Worked Days" (SSI e-visit) page. In this context, after logging into the system, a code-containing SMS will be sent to the registered mobile phones. Upon entering this code on the opened screen, access to the system will be granted.

In recent days, there has been curiosity regarding whether employers should pay for the first two days of sickness reports. While there are differing opinions on this matter, it has come to issue that the decision of whether the first two days of sick leave taken by employees should be paid by the employer is not at the employer's initiative and these days must be compulsorily paid by the employer regardless of whether employees' salaries are determined on a monthly, fixed, hourly, or daily basis.

According to the Circular dated July 7, 2023 and numbered 27998389-010.06.02-2298391 published by the Ministry of Treasury and Finance with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a public officers have been revised effective July 1, 2023.

The statutory deductions applicable in a standard Turkish payroll are social security premium, income tax, and stamp tax. Also, the salaries generated from liaison offices in Türkiye are exempt from income tax per Article 34/14 of Income Tax Law, and these are only subject to social security.

Also, the income tax exemption as much as the income tax deduction amount calculated over the minimum wage for all wages introduced in 2022 will continue in 2023 as well.

Social Security Premium

Social Security Premium is calculated over wages monthly and paid jointly by the employee and the employer. The contribution rates are as follows: