Social Security Institution has published a General Instruction letter (dated 20.08.2021 and numbered 29840888) to postpone the obligations due to the flood disaster in Kastamonu province; Abana, Azdavay, Bozkurt, Çatalzeytin, Devrekani, İnebolu, Küre, Pınarbaşı and Şenpazar, in Sinop province; Merkez, Ayancık, Türkeli, Gerze, Boyabat, and Erfelek regions and in Bartın province; Ulus region.
You can find below the details of the Instruction Letter of SSI:
The statements would be applicable for the workplaces which have employees under Law 5510 - 4/a status or the self-employed individuals within the regions that were affected by the flood which are Kastamonu province Abana, Azdavay, Bozkurt, Çatalzeytin, Devrekani, İnebolu, Küre, Pınarbaşı and Şenpazar, Sinop province Merkez, Ayancık, Türkeli, Gerze, Boyabat and Erfelek, Bartın province Ulus regions.
a) All declarations that need to be done within the period between 11.08.2021 and 31.08.2021 (included) can be made until 27.09.2021, and no administrative fine would be applied per Article 102 of Law No. 5510.
b) The premium payments with the deadlines before 11.08.2021 and the premium payments related to 2021 July, August, September, October, and December can be done until 31.01.2022 without any late payment interest.
c) The monthly Income Tax and Social Security Premium Declarations that need to be done between 11.08.2021 and 31.08.2021 (included) can be submitted to the authorities until 27.09.2021 (included). And, the payments which have deadlines before 11.08.2021 can be done until 31.01.2022. Employers can also benefit from the incentives under these circumstances.
d) The premium payments that are within the scope of this postponement and the postponement period until 31.01.2022 would not affect the social security no premium debts letters.
e) During this postponement period, no deduction would be made from the invoice amounts of the health service organizations.
f) Regarding the tax amnesty payments and the deferred payments under Law No. 6183, if a deadline of an installment falls within the period 11.08.2021 and 31.12.2021, that installment can be done until 31.02.2022.
g) The execution tracking under Law No. 6183 would be stopped, and no new execution file would be created during this period.
h) The sales processes regarding the seized properties or non-movable assets would be stopped during this postponement period.
i) The seizures on the rights and receivables under Article 79 of Law No. 6182 would be canceled.
j) The debts would be postponed, and an installment plan can be made upon 24 months max without interest under Article 48 of Law No. 6183.
You can reach the related Instruction Letter via the link (In Turkish).
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
