The regulation about the changes on the social security processes has been published on the Official Gazette numbered 31572 and dated August 18, 2021.

The related amendments can be summarized as below:

1) The amendments on Article 5:

Although there is no issue in the systems of SSI, if there are problems regarding the internet connections, electricity, communication systems, fires, earthquakes, floods, etc., in the employer's region, the declaration responsibilities would be done within five business days upon normalization. To be able to postpone, proof documents would be required from the related authorities.

In case of the death of the authorized CPA responsible for the Income Tax and Social Security Premium Declaration of a company within seven days before the declaration deadlines, the declaration responsibilities can be done within seven days upon the related deadline.

2) The amendments on Article 9:

The household employees who work ten days or more within a month and gatekeepers have been included under the scope of the social security insurance scheme.

Regarding the household, employees work less than ten days within a month, the occupational sickness, work accident, and long-term insurance statements would be applicable.

3) The amendments on Article 27

The officials would process the documents regarding the workplace registration electronically shared with the SSI, and the registrations would be done accordingly. And there would be no requirement to prepare a separate workplace declaration document.

If employees receive wages for a month from day 1 to 30 and day 15 to the following month day 14, separate workplace declarations would need to be prepared for both and declared to the authorities.

Also, the statements on Employer Process Communiqué under the title 8.1.1- Workplace Registration have been copied to this regulation.

4) The amendments on Article 28

The entity codes are given to private and public sector workplaces to identify if these are permanent or temporary. The permanent workplaces in private sectors can obtain code 2, and temporary workplaces can obtain code 4. Also, regarding the public sector administrations or entities with their partnerships and the administrations with more than 50% shares of their capitals, code 1 can be given for permanent, code 3 can be given for temporary administrations.

5) The amendments on Article 29

Regarding the registrations of the workplaces that have employees working under status 4/a and 4/c of the Law, the workplace declaration would be sufficient. The attachments would be requested if needed, except for the documents shared electronically.

6) The amendments on Article 33

The statements on the Employer Process Communiqué under the article 8.1.1- Workplace Registration have been copied under this article.

7) The amendments on Article 39

If the medical reports obtained from a country that Turkey has not a bilateral social security agreement is approved by the relevant Embassy in that country, there would be no need to get approval from an authorized doctor or medical administrations.

If the medical reports are prepared electronically, these reports would be approved within three days by the authorized administrations. If the medical reports are not prepared electronically, one copy of the report would need to be sent to the SSI offices within three days. The document belongs to the countries with a bilateral social security agreement with Turkey would need to be sent to the related SSI offices that prepare medical support documents.

The maximum days for medical reports prepared by a doctor within a year would be 40 days. The medical reports more than 40 days can be given by the administration.

8) The amendments on Article 40

If the employees work in more than one workplace with the same status, 30 days for a month and a max of 90 days would be considered for the daily benefit calculation for an allowance from the SSI.

The temporary incapacity payment for the employees who work in workplaces requests deductions from SSI can be deducted from the social security premium payments of the workplaces, and the employers can pay these amounts in advance to the employees. If the employers pay these temporary incapacity payments to the employees, the related amounts can be deducted from the social security payments of the workplace.

The employers need to make the declaration about the employees who do not work during the sickness period via Income Tax and Social Security Premium Declaration. Otherwise, there would be an administrative fine per Article 102 of the Law.

9) The amendments on Article 53

Suppose an employee requests disability payment from the Social Security Institution without a medical report prepared by the administration. In that case, the medical reports from the authorized hospitals prepared within the prior six months can be accepted. Otherwise, the employee would be sent to the authorized hospital for the approval of the disability status.

10) The amendments on Article 59

If the employees request pension benefits or lump-sum payment from the SSI, the conditions would be checked for the entitlement. On these retirement conditions, if the premium days can be completed with the service periods determined later, the retirement/pension benefits would be paid based on the retirement request date. And, for the lump-sum payment requests, the benefits would be paid with the lump sum request date.

11) Amendments on Article 66

Regarding the requests for the service indebtments, the request would need to be done with the petitions prepared by the SSI.

Regarding the service period calculations, 30 days for 1 month and 360 days for 1 year would be considered.

12) The statements on Employer Process Communiqué under the topic 7- The Procedures regarding the calculation of social security base have been copied to Article 97 of the Regulation.

13) The below topics on the Employer Process Communiqué have been copied to Article 100 of the Regulation: The premium day calculation of the employees who work partially within a month and do not get a wage for that non-working period. The premium day calculation if the employers pay salary to the employees who are getting temporary incapacity payment from the SSI during the rest period. The premium day calculation depending on the weekend salary entitlements of the employees.

14) The statements on the Employer Process Communiqué under the topic 2.1- Preparation of the monthly premium and service declarations have been copied under Article 102 of the regulation.

15) The amendments on article 108 can be summarized as below:

Regarding the individuals who are performing agricultural activities under the article 4/b-4 of the Law, the general health insurance premiums along with the short & long-term insurance premiums which belong to the period Jan - June can be paid until the end of July, the premiums which belong to July - December can be paid until January of the following year.

You can reach the Employer Process Communiqué via the link (In Turkish).

You can reach the Official Gazette of the above amendments via the link (In Turkish).

You can reach the Social Security Processes Regulation 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.