With the Presidential Decree dated February 24, 2021 and numbered 3579; per the second paragraph of Article 81 of the Law No. 5510, the additional 6-points incentive to be applied over the social security lower base is extended until 31.12.2021.

Per the Article 81/i of the Law No. 5510, the below conditions are required to benefit from this incentive:

  1. Submission of Withholding and Premium Service Declaration to the Ministry of Finance in due time
  2. The social security premium amounts must be paid by the employers within the legal period
  3. There should be no administrative fines or penalties to the Social Security Institution
  4. To operate in one of the providences within the scope of the Article and to employ employees in these places

You can also review the details about that incentive on the article via that link.

You can reach the providences within the scope of this Article via that link. (In Turkish)

You can reach the Presidential Decree via that 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.