Late Submission of New Hire - Termination Declaration

Application Of Administrative Fines Reduction In The Late Submission Of New Hire And Termination Declaration

Regarding to Article 102 of Law No. 5510, if the new hire declaration of the insurance holder subject to sub-clause (a) of the first paragraph of Article 4 of Law No. 5510 are not submitted within the legal period, an administrative fine shall be applied at the rate of one minimum wage per insurance holder.

In the event that the new hire declaration is given automatically within 30 days after the expiry of the legal period, and the aforementioned penalty is paid within 15 days from the date of the declaration to be made by the concerned parties, the penalty is applied over the amount corresponding to one fourth.

If the administrative fines are paid in advance within 15 days from the date of declaration before an objection to the Authority or resorting to judicial proceedings, three quarters of this amount is collected.

Advance payment does not affect the right to appeal against an administrative fine.

Example: Assume that a new hire declaration for an insurance holder between 1.1.2013 and 30.6.2013 is given within 30 days after the expiry of the legal period and the sentence is paid within 15 days from the date of declaration.

1/4 reduction 978.60 (minimum wage) X 1/4 = 244.65 TRY

With a 3/4 reduction, a penalty of 244,65 X 3/4 = 183 TRY will be charged.

Regarding to the Article 102 of Law No.5510, in the event that the dismissal declarations of the insurance holders who are subject to subparagraph (a) of the first paragraph of Article 4 of Law No.5510 are not submitted within the legal period, an administrative fine of one tenth of a minimum wage is applied per insurance holder.

In addition, if the aforementioned declaration is given automatically within 30 days after the expiry of the legal period and the penalty is paid within 15 days from the date of the declarations, the penalty is applied over the amount corresponding to one fourth.

On the other hand, if the administrative fines are paid in advance within fifteen days from the date of declaration before an objection to the institution or resorting to judicial proceedings, three fourths of this amount is collected. Advance payment also does not affect the right to appeal against administrative fines.

Example: Assume that the termination declaration for an insurance holder between 1.1.2013 and 30.6.2013 is automatically given within 30 days after the expiry of the legal period, and the sentence is paid within 15 days from the date of declaration.

1/10 reduction 978.60 (minimum wage) X 1/10 = 97.86 TRY

1/4 reduction 97.86 X 1/4 = 24.46 TRY

With a 3/4 reduction, a penalty of 24.46 X 3/4 = 18 TRY will be charged.