What is Minimum Wage Support?

Minimum wage support is the legal support provided to the employers within the scope of payment of insurance premiums in order to minimize the burden on employers.

Minimum Wage Support entered into force with the Law No. 6661 on the Military Service Law and Law on The Amendment of Some Laws published in the Official Gazette No. 29606 dated 27 January 2016.

It is stated in the Article 17 of the Law that;

The provisional Article 68 has been added to the Social Insurance and General Health Insurance Law No. 5510 and the amount to be found as a result of multiplication of 3,33 TL per day for January / December 2016 will be deducted from insurance premiums to be paid to the institution by the employers with the necessary conditions and this amount will be met by the treasure.

The procedures and principles regarding the implementation of cash wage support to be made within the scope of the temporary article 24 of the unemployment insurance law numbered 4447 on 22/4/2020 have been published by the Social Security Institution.

The scope is determined as follows:

ARTICLE 2- (1) These Procedures and Principles are among the insured under the Law No. 4447;

a) As of 17/4/2020, the employers whose employment contracts have been granted unpaid leave under the temporary 10th article of the Labor Law dated 22/5/2003 and numbered 4857, and who cannot benefit from short-time work allowance,

b) Includes employees whose employment contracts were terminated under Article 51 of Law No. 4447 after 15/3/2020 and who could not benefit from unemployment benefits in accordance with other provisions of the same Law.

Application principles are determined as follows:

ARTICLE 5- (1) In terms of the employees who are entitled to unpaid leave under the subparagraph (a) of the first paragraph of Article 2;

a) Monthly notifications regarding the employees who are entitled to unpaid leave in order to benefit from cash wage support are made by the employers via web page https://uyg.sgk.gov.tr/IsverenSistemi, until the 3rd of the month following the month when the unpaid leave. For employees notified in this way, the reason for the missing day in the Monthly Premium and Service Documents / Withholding and Premium Service Declarations of the relevant month should be selected as "28-Pandemic Unpaid Leave". Those who employ more than 10 days of insured in home services within the scope of Article-9 of the Law No. 5510, should report this change to the Social Security Provincial Directorates / Social Security Centers with the same missing day code until the end of the month when the unpaid leave is granted.

Due to the curfew declared for 31 provinces on 24/4/2020, the circular numbered VUK-129 / 2020-8 was published by the Revenue Administration of the Ministry of Treasury and Finance, on 21.04.2020; as per the authorization granted by the articles of 17 and recurrent 28 of Tax Procedural Law.

Within the scope of the related circular; VAT declarations of 2020/February, which were required to be submitted until 24 April 2020, and of 2020/March, which were required to be submitted until 27 April 2020 (including 2020/January-February-March period of the taxpayers whose taxation is on a quarterly basis); submission periods of Value Added Tax Declarations and their payments have been extended until the end of 28 April 2020.

With the circular dated 17.04.2020 and numbered VUK-127 / 2020-6, The Ministry of Treasury and Finance Revenue Administration has extended Corporate Tax declaration submission and payment dates, which were required to be submitted until the end of 30 April 2020, until the end of 01 June 2020.

With the extension of the Corporate Tax declarations to 01 June 2020, for the corporate taxpayers who are not included in the scope of force majeure stated in the General Communiqué of Tax Procedural Law No. 518, generation and signing period of E-Ledgers, which were required to be done until 30 April 2020, and uploading period of "Electronic Ledger Statements" to the Revenue Administration Data Processing System have been postponed until the end of 01 June 2020, Monday.