Disputed Situations in the Notification of Premium Payment Days

The number of premium payment days and the corresponding wage notifications are among the most confused issues in working life. While the base earnings for premiums fall under the relevant area of Social Security Law, the issue of wages to be paid in return for work is a subject of Labor Law. Therefore, a conclusion must be reached by considering both disciplines together. This study was evaluated by following the said method.

Evaluation from the Perspective of Social Security Law

The basic principle in the notification of the number of days paid for premiums and daily earnings is that the premium payment days for an insured who works full-time and receives wages accordingly should be reported as 30 days, regardless of how many days there are in a month. In other words, a 30-day notification should be made for a worker who works full-time within a month, regardless of whether the month has 29, 30, or 31 days.

Calculation of Premium Payment Days for Insured Persons Starting or Leaving a Job During a Month/Period

For insured persons who start a job within a month, a finger calculation should be made (including the start date) until the last day of the month, and an insured day notification should be made accordingly. For insured persons leaving a job within a month, the number of days passed until the exit date (including the exit date) for which wages are paid should be taken into account for the insured day notification.

Calculation of Premium Payment Days for Insured Persons with No Job Entry or Exit During a Month/Period

For insured persons who have neither started nor left a job within a month/period and who do not work on certain days of the month/period due to various reasons such as rest, unpaid leave, disciplinary penalty, and do not receive wages for those days, the premium payment days for the relevant month/period are calculated by subtracting the number of days for which no wage entitlement was earned from the number of days in the relevant month/period (calendar day).

Examples

• If a worker works full days in January 2024, which has 31 days, or in February 2024, which has 29 days, the number of insured days will be 30.
• For a worker who leaves the job on 27.01.2024 during the 2024/01 period, 27 days of insured notification will be required.
• For a worker who starts the job on 27.01.2024 during the 2024/01 period, insured notification for 5 days (27-28-29-30-31) will be required.
• For a worker who starts the job on 27.02.2024 during the 2024/02 period, insured notification for 3 days (27,28,29) will be required.
• If one takes 1 day of unpaid leave during the 2024/01 period, they will be insured for 30 days (31-1=30).
• If one takes 2 days of unpaid leave during the 2024/01 period, they will be insured for 29 days (31-2=29).
• If one takes 2 days of unpaid leave in a February with 28 days in the 2023/2 period, they will be insured for 26 days (28-2=26).
• If one takes 2 days of unpaid leave in a February with 29 days in the 2024/2 period, they will be insured for 27 days (29-2=27).

Exception

If the worker's salary is fully paid during a period of rest without considering the payment made by the SSI, the number of insured days will be 30. If no wage is paid for these days, the calculation will be made by subtracting the number of days of rest in the month from the total number of days in the month, according to the above method.

Example

For a worker who takes 3 days of rest during the 2024/1 period and whose monthly salary is fully paid, the number of insured days will be 30. If the employer does not pay the salary for these 3 days of rest, then 28 days of insured notification (31-3=28) will be required.

Evaluation from the Perspective of Labor Law

The evaluation from the perspective of Labor Law will be made to determine the amount of wage to be paid to the worker and the number of working days. Because the number of insured days reported to SSI and the number of days on which wages are based can differ.

The wage payment system of the worker is important here. A worker can be paid a fixed monthly wage or a daily wage. A fixed wage means that the worker receives a fixed salary every month regardless of how many days the month has (28, 29, 30, 31), even if the worker is sick, on leave, or absent for other reasons. The monthly salary must be paid in full. The fixed wage payment system is more common in working life. In this case, the daily wage is calculated by dividing the monthly wage by 30, regardless of the number of days in the month.

Daily wage means that the daily wage amount is agreed upon in the contract, and wages are paid based on the actual days worked within the month and days for which wages are paid without working (weekends, etc.), considered as worked days. In short, it is the payment for the days worked or considered as worked within the month.

Example

• For workers paid a fixed wage; if they take 1 day of unpaid leave in January 2024, which has 31 days, their monthly wage should be divided by 30 (30-1=) to pay for 29 days. In this case, while the number of days reported to SSI is 30 (31-1), the wage amount to be paid to the worker will be for 29 days.
• If a worker is paid on a daily basis and takes 1 day of unpaid leave in January 2024, they will work for 30 days (=31-1), so a 30-day wage should be paid.
• If a worker on a fixed wage takes 2 days of unpaid leave in February 2024, which has 29 days, their monthly wage should be divided by 30 (30-1=) to pay for 29 days. The SSI notification will be (29-2=) 27 days.
• If a worker on a daily wage takes 2 days of unpaid leave in February 2024, which has 29 days, a wage for 27 days (29-2=27) should be paid. The SSI notification will also be (29-2=) 27 days.

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