SGK PREMIUM INCENTIVES

Incentives prepared by the Social Security Institution and the Turkish Employment Agency are implemented to increase employment. Workplaces that contribute to the increase in employment can benefit from incentives, supports and discounts in the premium payments they make on behalf of the employed personnel each month. With employment incentives, employers who employ unemployed people who meet certain conditions are provided with premium, tax or wage supports for varying periods and amounts.

 5 Points Premium Reduction in Employee Insurance Premium, Retired Insurance Premium (Law No. 5510)

The 5-point portion of the employer’s share of the insurance premium for employees’ wages, calculated from the monthly earnings of employees, paid by employers on a monthly basis, is supported.

It is applied in the event that retired employees start working again in their last workplace within 30 days following the date of leaving the workplace.

Young Entrepreneur Premium Incentive

BAG-KUR insurance premiums within the scope of 4-1/b, calculated over the lower limit of the minimum wage of real persons between the ages of 18-29 who open a workplace for the first time as of 01.06.2018, are supported for 1 year.

In ordinary partnerships and sole proprietorship partnerships, only one partner can benefit from this support.

Premium Incentive for Young, Women and Vocational Certificate Holders (Law No. 6111)

For insured persons hired within the scope of Employment of Young, Women and Vocational Certificate Holders, all of the employer’s share of the insurance premium calculated over their earnings based on the insurance premium is supported.

The duration of the incentive varies between 6 and 54 months depending on the gender, graduation status, documents and age of the insured.

The employee must be over 18 years of age, unemployed in the six-month period preceding the date of hire, and hired in addition to the average number of insured persons.

Regional Investment and Employment Insurance Premium Incentive (Law No. 25510 / 16322 / 26322)

Employers employing insured persons with investments to be realized within the scope of incentive certificates issued within the framework of the decisions on State aid in investments shall benefit from this incentive in the period specified in the aforementioned decisions for the insurance premiums calculated over the lower limit of the premium-based earnings; the entire amount of the employer’s shares or the entire amount of the employer’s shares and the insured shares in the provinces determined by the President.

In order to benefit from this incentive, the incentive certificate must have been obtained and the completion visa of the incentive certificate must have been made. (Except for ship investments)

Below is the table on Regional Investment and Employment Insurance Premium Incentive.

R&D and Design Activities Premium Incentive (Law No. 05746 / 15746)

Half of the employer’s share of the insurance premium calculated over the wages of R&D/Design and support personnel and personnel whose wages are exempt from income tax pursuant to the provisional Article 2 of Law No. 4691 is supported.

The insured must be R&D/Design personnel or support personnel, provided that 10% of the number of R&D personnel is not exceeded, or personnel whose wages are exempted from income tax pursuant to Law No. 4691.

Premium Incentive for Employment of Disabled Insured (Law No. 14857)

The employer’s share of the calculated insurance premiums of disabled insured employed in workplaces is fully supported.

All employers with or without the obligation to employ disabled insured persons can benefit from this incentive by employing disabled personnel.

Premium Reduction for Insured Employed Abroad (Law No. 06486)

The 5-point portion of the employer’s share of the general health insurance premiums of employees, calculated from the monthly earnings of employees taken to workplaces abroad, paid monthly by employers, is supported.

 4/b 5 Points Premium Reduction

A 5-point portion of the monthly insurance premium payments of BAG-KUR insured is supported. This discount is applied indefinitely (except for voluntary insured and mukhtars)

 Minimum Wage Support

For the January-December period of 2024, workplaces that meet the conditions specified for the January-December period will benefit from a monthly support payment of 700 TL for each worker, provided that the number of insured persons in the month/period in which the minimum number of insured persons was reported in the previous year is reported.

In 2024, the support payment will be utilized for all insured persons working in new workplaces to be opened without a wage limit.

Premium Incentive for Unemployment Benefit Recipients (Law No. 15921)

In the event that insured persons who are receiving unemployment benefit are hired, 1% of the short-term insurance premiums calculated for the period during which these insured persons are entitled to unemployment benefit, long-term insurance premiums and general health insurance premiums are fully supported.

Premium Incentive for Workplaces in Very Dangerous Class (Law No. 4447-4)

Within the scope of Law No. 6331 on Occupational Health and Safety, the unemployment insurance employer’s share incentive for employees working in workplaces that are classified as very dangerous, have more than ten employees and have no work accidents resulting in death or permanent incapacity within three years is 1% for three years, effective from the next calendar year.

Premium Incentive for Cultural Investments and Initiatives (Law No. 25225 / 55225)

For 3 years, 50% of the employer’s share of the insurance premium calculated over the premium-based earnings of insured persons actually working in workplaces that have received a Culture Investment Certificate is supported for 3 years, and 25% of the employer’s share of the insurance premium calculated over the premium-based earnings of insured persons actually working in workplaces that have received a Culture Enterprise Certificate is supported for 7 years.

The employer must be a corporate taxpayer and have a cultural investment or initiative certificate from the Ministry of Culture and Tourism.

Premium Incentive for Beneficiaries of Social Services (Law No. 02828)

In the case of employment of persons covered by the Additional Article 1 of the Law No. 2828 by private sector employers, the entire insured and employer shares of the insurance premium and unemployment insurance premium calculated over the lower limit of the premium-based earnings are supported for 5 years for each insured.

Those who are within the scope of the first paragraph of the Additional Article 1 of the Law No. 2828 and have not yet benefited from the right to employment, those who have benefited from the right to employment but have been dismissed from the civil service, and those who cannot be employed in public institutions because they do not meet the conditions of being a civil servant.

Premium Incentive for Social Assistance Recipients (Law No. 03294)

The employer’s share of the insurance premium calculated over the lower limit of the premium-based earnings of insured persons hired by employers on or after 26.04.2016 from the households of persons who benefit from regular cash social assistance granted by the Social Assistance and Solidarity Incentive Fund Board is supported for 1 year.

Occupational Health and Safety Services Premium Incentive (Law No. 6331)

In order to support occupational health and safety services in hazardous and very hazardous class workplaces with less than 10 employees, 1.4% of the daily gross minimum wage per insured in hazardous class workplaces and 1.6% in very hazardous class workplaces are supported as of 01.01.2014.