With Circular No. 2025/8 issued by the Social Security Institution on March 11, 2025, an amendment has been made to Circular No. 2013/11 on Insurance Transactions, dated February 22, 2013. As part of this amendment, the following paragraph has been added to the regulations concerning the issuance and cancellation of termination declarations:

"In cases where termination was initially reported without entitlement to severance or notice compensation, but a mediation settlement agreement or court decision subsequently grants such compensation to the employee, the reason for termination shall be updated accordingly. Upon the employee’s or employer’s application to the Institution with a court decision or a mediation settlement agreement bearing the status of an enforceable judgment, the termination reason shall be changed in accordance with the respective court ruling or mediation decision."

As is well known, the 5‑point portion of the employer’s share of disability, old‑age, and death insurance premiums calculated based on the insured’s premium‑related earnings was applied as a discount to employers under certain conditions. However, with the new regulation, except for private sector employers operating in the manufacturing industry, starting from February 2025 the support provided for the employer’s share of disability, old‑age, and death insurance premiums will be applied as 4 points.

The procedures and principles regarding the implementation of this change have been defined by the Social Security Institution (SSI) in Circular No. 2025/6, and the key points are outlined below:

With the Official Gazette dated February 4, 2025 and numbered 32803, a regulation was made on the minimum wage support to be provided to employers in 2025 by adding a temporary article 109 to the Social Insurance and General Health Insurance Law No. 5510.

With the regulation, the minimum wage support for the period January 1, 2025 - December 31, 2025 was determined as 1,000 TRY.

General information regarding the procedures and principles of the regulation is listed below:

Law No. 7538, which was published in the Official Gazette on 15 January 2025, made important amendments to the Social Security and General Health Insurance Law and some other laws and introduced new regulations. A summary of these amendments is given below and the full text of the Law is attached.

Amendments to the Social Security and General Health Insurance Law

• Premium Incentive: The phrase ‘five’ in the first sentence of subparagraph (ı) of the first paragraph of Article 81 of the Law No. 5510 regulating the 5-point premium incentive has been amended as ‘four’. Thus, the amount corresponding to four points of the employer's share of the private sector employers' disability, old age and death insurance premiums will be covered by the Treasury.
• 5-point Incentive in the Manufacturing Sector: The 5-point incentive provisions for the manufacturing sector will continue to be applied until December 31, 2026. The President is authorized to extend the period of this article until December 31, 2027.