There are about ten different employer incentives in the social security and labour laws and regulations in Türkiye. These incentives serve the purpose of encouraging growth and sustainability of employment.

Employers are eligible to claim the incentive for a percentage of the 'employer' SSI premium portion. This portion is then subsequently paid by the Treasury.

In cases where the insured employee is eligible under multiple incentive laws and regulations, employers are only allowed to apply for one – not every applicable – incentive and indicate the applicable law in their monthly premium declarations.

Until recently, it was possible for employers to change the applicable incentives on a monthly basis and demand a retroactive application / calculation of the most recent incentive.

The recent SSI circular dated 18/03/2015 puts an end to retroactive application of SSI incentives in cases where an employer applies to change one SSI incentive in lieu of another.

Refer to the Q&A below for key information on benefiting from the general heath coverage in Türkiye and the scope of the income test.

Application deadline for debt restructuring of General Health Insurance premiums in accordance with Law No.6552 is April 30th, 2015.

General Health Insurance (GHI) premiums are accrued from the maximum rate to those who have not applied to an income test. However, provided that they fulfill their income test obligation until March 31st, 2015, they will be allowed to pay their premium debts based on the amount from their income tests applicable from the date of GHI registration.

Those, who are ranked within the lower income group according to the income tests, will benefit from complete cancellation of accrued premium debts and will also receive health service by means of the allowance to be reserved from the Treasury.