THINGS TO KNOW ABOUT EMPLOYMENT INCENTIVES

1- DISABILITY, OLD AGE AND DEATH INSURANCE 5 POINTS DISCOUNT FROM THE EMPLOYER’S SHARE

Legal Basis: Law No. 5510 81 (i) Private sector employers can benefit from a discount equal to five percentage points (11%) of the employer’s share of the invalidity, old-age and survivors insurance premiums of the insured.

Conditions to benefit from the incentive:

Submitting the monthly premium and service certificate to the Institution within the legal period and paying the premiums within the legal period,
No premiums, administrative fines and related delay increment and penalty debts related to the workplace/the debts are structured or settled in installments in accordance with various laws and this structuring/installation continues,
Not employing unregistered insured or reporting false insured

Application requirement: There is no application requirement to the institution.

2- PREMIUM DISCOUNT FOR INSURANCES TAKING/SENDING ABROAD

Legal Basis: Law No. 5510 81 (i) Private sector employers can benefit from a discount equal to five points (7.5%) of the general health insurance employer’s share to be paid for the insured persons who are taken or temporarily sent to work in workplaces abroad.

Conditions to benefit from the incentive:

Submitting the monthly premium and service documents to the Institution within the legal period and paying the premiums within the legal period,
No premiums, administrative fines and related delay increment and penalty debts related to the workplace/the debts are structured or settled in installments in accordance with various laws and this structuring/installation continues,
Not employing unregistered insured or reporting false insured

Application requirement: There is no application requirement to the institution.

3- ADDITIONAL 6 POINTS DISCOUNT

Legal Basis: Law No. 5510. Article 81, paragraph 2

Private sector employers benefiting from a 5-point discount in provinces and districts determined by the Council of Ministers may benefit from an additional 6-point discount over the lower limit of earnings subject to premium for a period of 4/5/6 years.

Conditions to benefit from the incentive:

Operating the workplace in provinces and districts determined by the Council of Ministers,
Submitting the monthly premium and service documents to the Institution within the legal period and paying the premiums within the legal period,
The employer does not have Turkey-wide premiums, administrative fines, and related late payment and penalty debts / the debts are structured or paid in installments in accordance with various laws, and this structuring / installment continues,
Applying for e-No Debt activation,
Not employing unregistered insured or reporting false insured

Application requirement: There is no application requirement to the institution.

4- INSURANCE PREMIUM INCENTIVE IMPLEMENTED IN THE FRAMEWORK OF DECISIONS ON GOVERNMENT AID IN INVESTMENTS

Legal Basis: Law No. 5510. Additional article 2, private sector employers employing the insured with the investments to be made within the scope of incentive certificates issued within the framework of the decisions on State aids in investments, within the period specified in the said decisions, the insurance premiums calculated over the lower limit of earnings subject to premium; may benefit from incentives in the amount of all of the employer’s shares or, in the provinces determined by the Council of Ministers, the employer’s shares plus all of the insured’s shares.

Conditions to benefit from the incentive;

Having received an incentive certificate,
Completion visa of the incentive certificate (except for ship investments),
Submitting the monthly premium and service documents to the Institution within the legal period and paying the premiums within the legal period,
The employer does not have Turkey-wide premiums, administrative fines and related late payment and fines / his debts are structured or paid in installments in accordance with various laws, and this structuring / installment continues,
No tax debt whose legal payment period has expired,
Applying for e-No Debt activation,
Not employing unregistered insured or reporting false insured

Application requirement: There is no application requirement to our institution.

5- IMPLEMENTED IN EMPLOYMENT OF YOUTH AND WOMEN AND INSURED EMPLOYMENT WITH A VOCATIONAL CERTIFICATE

Legal Basis: Law No. 4447. Provisional Article 10

Private sector employers can benefit from incentives in the amount of employer’s share of insurance premium calculated over their earnings subject to premium for each insured person they hire until 31/12/2020.

Conditions to benefit from the incentive:

In terms of the insured;

Having been hired between 1/3/2011 and 31/12/2020,
be over 18 years old,
Not being registered in the monthly premium and service documents given to our Institution in the six-month period prior to the date of employment,
actual work,

In terms of workplace;

Owned by private sector employers,
Employment of the insured in addition to the average number of insured persons,
No premiums, administrative fines and related delay increment and penalty debts related to the workplace / the debts are structured or paid in installments in accordance with various laws and this structuring / installment continues,
Submitting the monthly premium and service documents to our Institution within the legal period and paying the premiums within the legal period,

Incentive period:

  • Men over 18 years old and under 29 years old and women over 18 years old;

48 months* for those who have a professional qualification certificate,
36 months for those who have graduated from secondary or higher education institutions providing vocational and technical education or who have completed labor force training courses organized by the Turkish Employment Agency*
24 months* for non-qualified persons

  • from men older than 29;

24 months for those who have received a vocational qualification certificate or who have completed secondary or higher education institutions providing vocational and technical education or a workforce training course organized by the Turkish Employment Agency and are employed and/or employed in the profession or fields specified in the document*
6 months for those who are registered with the Turkish Employment Agency and do not have the documents listed in the Law.

12 months for those who received vocational proficiency certificate after 1/3/2011 or who completed secondary or higher education institutions providing vocational and technical education while working within the scope of 4/1-a

*An additional six months will be added if those included in this scope are recruited from among the unemployed registered with the Turkish Employment Agency.

Application condition: For the insured who meet the conditions, the identification process must be done by selecting the “e-SGK / Employer / Employer System / Employer / Incentives and Definitions / Incentive Identification” menus on the website www.sgk.gov.tr It should be given to the social security provincial directorate/social security center to which it is affiliated.

6- INSURANCE PREMIUM INCENTIVE FOR DISABLED INSURANCE EMPLOYMENT

Legal Basis: Law No. 4857. Article 30

Private sector workplaces employing 50 or more insured persons within the borders of the same province, sheltered workplaces, employing insured persons with more than quota disabled or employing insured persons with disabilities although they are not liable.

Conditions to benefit from the incentive;

Employment of disabled insured,
Submitting the monthly premium and service documents to the Institution within the legal period and paying the premiums

7- LEGAL BASIS ON SUPPORT OF RESEARCH AND DEVELOPMENT ACTIVITIES UNDER THE LAW:

Legal Basis: Law No. 5746

-Technology center enterprises,

-R&D centers,

  • Enterprises that operate in R&D and innovation projects, but whose activities are supported by public institutions and organizations, foundations established by law or international funds,

-Businesses whose R&D and innovation projects are carried out by TÜBİTAK,

-Businesses with pre-competitive cooperation projects,

  • Enterprises receiving techno-enterprise capital support,
  • Enterprises employing personnel whose wages are exempt from income tax within the scope of the Technology Development Zones Law No. 4691 can benefit from an incentive equal to half of the employer’s share in the insurance premium calculated over the wages of the R&D personnel they employ until 31/12/2023.

Conditions to benefit from the incentive;

Submitting the monthly premium and service documents to our Institution within the legal period,
The insured to be notified within the scope of the incentive is R&D personnel and support personnel provided that the number of R&D personnel does not exceed ten percent, and is an actual employee whose wages are exempt from income tax in accordance with the Law No. 4691,
The employer has no debts for overdue insurance premiums, unemployment insurance premiums, administrative fines and related delay increments and penalties throughout Turkey / the debts are structured or paid in installments in accordance with various laws and this structuring / installment continues

Application condition: The documents specified in the Circular No. 2008/85 must be submitted to the social security provincial directorate/social security center to which the workplace is affiliated.

8- INSURANCE PREMIUM INCENTIVE TO CULTURAL INVESTMENTS AND ENTERPRISES

Legal Basis: Law No. 5225. Article 5

Employers who have obtained a ‘Cultural Investment Certificate’ or ‘Cultural Enterprise Certificate’ from the Ministry of Culture and Tourism and are corporate taxpayers, 50% of the employer’s share of the insurance premiums calculated over the earnings subject to premium for the insured persons they actually employ, provided that it does not exceed three years during the investment phase, and 50% during the operation phase. may benefit from an incentive amounting to 25%, provided that it does not exceed seven years.

Conditions to benefit from the incentive:

Being a corporate taxpayer,
To have a cultural investment or enterprise certificate,
The employer does not have Turkey-wide premiums, administrative fines and related late payment and fines / his debts are structured or paid in installments in accordance with various laws, and this structuring / installment continues,
Submitting the monthly premium and service certificate to our Institution within the legal period

Application condition: “Kültür Investment” or “Kültür Enterprise” documents must be submitted to the social security provincial directorate/social security center to which the workplace is affiliated.

9- INCENTIVE APPLICATION OF EMPLOYMENT OF UNEMPLOYMENT BENEFIT RECEIVERS

Legal Basis: Law No. 4447, Article 50

Private sector employers employing the insured who are receiving unemployment benefits, during the remaining unemployment benefit, 1% of the short-term insurance premium rate calculated over the lower limit of the earnings subject to premium, the long-term insurance branch premium rate, the general health insurance premium rate of the insured and the employer. may benefit from incentives equal to its entire share.

Conditions to benefit from the incentive:
In terms of the insured:

Hiring on 1/10/2009 or later,
Being entitled to receive unemployment benefits as of the date of employment,

In terms of workplace:

In addition to the average number of insured persons reported in the monthly premium and service documents in the six-month period prior to the insured’s employment date,
The insured person receiving unemployment benefit has a workplace other than the last workplace before being entitled to receive unemployment benefit,
Submitting the monthly premium and service certificate to the Institution within the legal period and paying the premiums within the legal period

Application condition: The insured who are within the scope of the incentive must be coded into the system from the “Disabled and Unemployment Incentive Management” screen on the e-Declaration entry screens.

10- INCENTIVE FOR THE EMPLOYMENT OF THOSE WHO COMPLETE ON-THE-JOB TRAINING PROGRAMS

Legal Basis: Law No. 4447 Provisional Article 15

Conditions to benefit from the incentive:
In terms of the insured;

Having completed the on-the-job training program initiated until 31/12/2017 and being recruited within three months at the latest following the end of the on-the-job training program,
Having been hired on or after 23/4/2015,
Over 18 years old, less than 29 years old,
Recruitment in the profession related to the on-the-job training program completed,

In terms of workplace;

Belong to a private sector employer,
In the calendar year preceding the calendar year in which the insured was hired,

Submitting the monthly premium and service documents to the Institution within the legal period and paying the premiums within the legal period,
No premiums, administrative fines, and related delay increment and penalty debts related to the workplace / the debts being structured or paid in installments in accordance with various laws and this structuring / installment continues,
There is no indication that he did not report the people he employs as insured.

Incentive period:

In case the workplace of the insured operates in the manufacturing industry sector;
For the insurance holders who completed the on-the-job training program, which started until 30/6/2015, for a period of 48 months,
For those insured who completed the on-the-job training program, which started between 1/7/2015 and 31/12/2017, for 42 months,
In case the workplace of the insured operates in other sectors other than the manufacturing industry;
For those insured who have completed the on-the-job training program that started until 30/6/2015, for a period of 36 months,
30 months for the insured who completed the on-the-job training program that started between 1/7/2015 and 31/12/2017,
benefit from this support.

11- PREMIUM INCENTIVE APPLICABLE TO THE EMPLOYMENT OF SOCIAL ASSISTANCE RECEIVERS

Legal Basis: Law No. 3294. Annex Article 5

Persons who benefit from regular cash social assistance provided by the Ministry of Family and Social Policies by private sector employers, who are in the household of residence, benefit from the support in the amount of the entire employer’s share of the insurance premium calculated over the lower limit of the income subject to premium of the insured people hired on or after 26/4/2016.

Conditions to benefit from the incentive:

In terms of the insured;

Being in the household of those who have benefited from regular cash benefits at least once in the last year before the date of employment,
To be within the scope of sub-clause (1) of subparagraph (c) of the first paragraph of Article 60 of the Law No. 5510,
Being among the unemployed registered with the Turkish Employment Agency,
To be employed on or after 26/04/2016,

In terms of workplace;

Owned by private sector employers,
Employment of the insured in addition to the average of the number of insured persons registered in the monthly premium and service documents notified to the Institution from the workplace in the calendar year preceding the year of employment,
Submitting the monthly premium and service certificate to the Institution within the legal time limit and paying the premiums within the legal time limit,
The workplace does not have premiums, administrative fines and related late fee and penalty debts/the debts are structured or paid in installments in accordance with various laws and this structuring/installation continues,
Not employing unregistered insured

Application condition: Applications to be made through the e-SGK channel regarding the insured persons covered by the employers, the screen accessed by marking the “Social Assistance Incentive Management” menu on the Employer/Employer Transactions screens accessed through the www.sgk.gov.tr/e-SGK system. will be made through

12- INCENTIVE IMPLEMENTED IN THE EMPLOYMENT OF PEOPLE WHO BENEFIT FROM SOCIAL SERVICES

Legal Basis: Law No. 2828 Supplementary Article 1

In case of employment by private sector employers of persons covered by the Additional Article 1 of the Law No. 2828, the said incentive can be utilized for a period of five years in the amount of the entire premium of the insured and employer insurance and unemployment insurance calculated over the lower limit of earnings subject to premium.

Conditions to benefit from the incentive:

In terms of the insured;

It is within the scope of the first paragraph of the Additional Article 1 of the Law No. 2828; those who 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, civil servants
Being a right holder who cannot be employed in public institutions due to the fact that they do not meet the conditions of being eligible,
Being employed on or after 19/02/2014,

In terms of workplace;

Owned by private sector employers,
Submitting the monthly premium and service certificate to the Institution within the legal period and paying the premiums within the legal period,
Application condition: For the insured who meet the conditions, it is possible to make identification by selecting the “e-SGK / Employer / Employer System / Employer / Incentives and Definitions / Incentive Identification” menus on the website www.sgk.gov.tr.

13- NEW GENERATION INCENTIVE

Legal Basis: Law No. 4447 Provisional Article 19

For insurance holders hired by private sector employers between 1/1/2018 and 31/12/2020, if the workplace operates in the informatics or manufacturing sector determined by the decision of the Council of Ministers, the entire premium share of the insured and employer calculated over the insured’s earnings subject to premium, not to exceed the gross minimum wage. If the workplace operates in other sectors, this support can be benefited from for a period of 12/18 months in the amount of the entire premium share of the insured and employer calculated over the lower limit of earnings subject to premium.

Conditions to benefit from the incentive:
in the direction of the insured

Having been hired between 1/1/2018 and 31/12/2020,
Being unemployed, registered with the Turkish Employment Agency,
Not notified to the Agency for more than 10 days within the scope of 5510/4-a,b,c in the three months before the date of employment (except for optional insurance)

In terms of employer;

Being a private sector employer,
Employment of the insured in addition to the average number of insured persons in the monthly premium and service documents for the calendar year preceding the year in which the insured was hired.
Submitting the monthly premium and service certificate to the Institution within the legal period and paying the premiums within the legal period,
No premiums, administrative fines and related delay increment and penalty debts related to the workplace / the debts are structured or paid in installments in accordance with various laws and this structuring / installment continues,
Not employing unregistered insured or reporting false insured.

Application condition: For the insured who meet the conditions, it is possible to make identification by selecting the “e-SGK / Employer / Employer System / Employer / Incentives and Definitions / Incentive Identification” menus on the website www.sgk.gov.tr.

UNEMPLOYMENT INSURANCE IN WORKPLACES IN THE MOST DANGEROUS CLASS AS PROVIDED IN APPENDIX ARTICLE 4 OF THE LAW NUMBER 4447 EMPLOYER SHARE INCENTIVE APPLICATION

Pursuant to the provision of additional article 4 of the Law No. 4447, the unemployment insurance of the employees in the workplaces that are in the very dangerous class within the scope of the Occupational Health and Safety Law No. 6331, have more than ten employees and have not resulted in death or permanent incapacity for work within three years, is an unemployment insurance as an employer share incentive. It has been decided to be taken as 1% for three years, to be valid from the next calendar year.

With the Communiqué on the Procedures and Principles Regarding Benefiting from Unemployment Insurance Premium Employer’s Share Incentive in Workplaces with More than 10 Employees, which are in the Very Dangerous Class and published in the Official Gazette dated 31/12/2018 and numbered 30642, regarding the implementation of the provision of the aforementioned article, the implementation issues are explained.

Conditions to benefit from the incentive:

The workplace is in a very dangerous class within the scope of Law No. 6331,
The employer has more than ten employees in total every month in workplaces in the very dangerous class throughout Turkey,
No occupational accident resulting in death or permanent incapacity for work,
According to the Occupational Health and Safety Services Regulation published in the Official Gazette dated 29/12/2012 and numbered 28512, occupational safety specialist and workplace physician regarding the provision of approved and ongoing occupational health and safety services registered with the OHS-CLERK of the workplace. It is necessary to have a contract with authorized institutions and organizations.

15- PROHIBITION FROM INCENTIVES

Legal Basis: Law No. 5510. Annex Article 14

Workplaces that are determined not to notify the people they employ as insured or not actually employ the insured person, either by court decision or during the controls and inspections, for a period of one month at the first detection, and for a period of one year for each repetitive detection within three years from the date of the first detection and falling within the scope of prohibition;

In subparagraph (ı) of the first paragraph of Article 81 of the Law No. 5510,
In subparagraph (i) of the first paragraph of Article 81 of the Law No. 5510,
In the second paragraph of Article 81 of Law No. 5510,
In the Additional Article 2 of the Law No. 5510,
In the provisional article 10 of the Law No. 4447,
In the temporary article 15 of the Law No. 4447,
In the provisional article 19 of the Law No. 4447,
In the provisional article 20 of the Law No. 4447,
In the Additional Article 5 of the Law No. 3294,

cannot benefit from insurance premium incentives, support and discounts.

How is the Total Number of Insured Calculated Regarding the Determination of the Workplaces to be Covered with the Prohibition?

In case the number of people determined by court decision or in the controls and audits to not report the people they employ as insured or not actually employ the people they report, exceeds 1% of the total number of insured people employed in the same workplace, or if it does not exceed 1%, but is more than five people. a month/one year ban will be made.

16- QUESTIONING POTENTIAL INCENTIVES

With the potential incentive inquiry menu, it is aimed to analyze whether the conditions sought in terms of workplace and insured are met before the insured person, who will be employed by private sector employers, is recruited. With this program, since inquiries will be made for people who have not been given a notification of employment, the conditions sought in terms of the workplace and the insured are evaluated according to the date of the inquiry.

Incentives Under Inquiry;

In subparagraph (ı) of the first paragraph of Article 81 of the Law No. 5510,
In the second paragraph of Article 81 of Law No. 5510,
In the Additional Article 2 of the Law No. 5510,
In the provisional article 10 of the Law No. 4447,
Provisional 1 of Law No. 4447

These are the incentives and supports included in the temporary article 20 of the Law No. 4447.

Access to the application is provided on the sgk.gov.tr ​​website by ticking the options “e-SGK / Employer / Employer System / Login to the Application / Employer / Incentives and Definitions / Potential Incentive Inquiry”.

17- DEFINING THE INSURANCE WHO WILL BENEFIT FROM INCENTIVES TO OUR CORPORATE SYSTEMS

The programs available on the e-declaration screens, which enable the insured to benefit from the incentive to our Institution’s systems, have been combined on a single screen under the “Employer System” programs.

In the provisional article 10 of the Law No. 4447,
In the provisional article 19 of the Law No. 4447,
In the provisional article 20 of the Law No. 4447,
In the Additional Article 1 of the Law No. 2828,

For the insured who meet the conditions within the scope of the incentives, it is possible to make an identification process by selecting the “e-SGK / Employer / Employer System / Employer / Incentives and Definitions / Incentive Identification” menus on the website www.sgk.gov.tr.

18- SUPPLYING THE CONTROL REGARDING THE ADDITIONAL CONDITION TO THE AVERAGE NUMBER OF INSURANCES IN THE CURRENT MONTH

In the workplace where the insured person meets the additional employment requirement within the scope of the temporary article 19 of the Law No. 4447, it must be added to the average of the calendar year prior to the date of employment, and the insured person who meets the additional employment requirement within the scope of the temporary article 20 of the same Law must be added to the average of the workplace where he was hired. In this context, control as to whether the insured is in addition to the average number of insured persons calculated for the workplace where he was hired was provided in the e-declaration programs during the issuance of the monthly premium and service document for the current month.

In this case, while benefiting from the aforementioned incentives, first of all, the documents to be issued without choosing a different law number or law number must be approved, then the monthly premium and service certificate with the law number 17103, 27103 or 37103 must be approved, in other words, during the issuance of the current month certificate by our employers who will benefit from these incentives, the last 17103 The document numbered 27103 or 37103 must be approved.

However, if our employers, who benefit from the law numbers 25510/16322/26322 within the scope of Additional Article 2 of the Law No. 5510 and who have the condition of the current employment number, wish to benefit from the incentive within the scope of the provisional article 19 or 20 of the Law No. 4447, this time the latest 25510 Documents to be made with law numbers /16322/26322 must be approved.

For our incentive consultancy service, you can contact us via WhatsApp or by filling out the form on the link.