Due to the announced curfew which will be applicable on 24.04.2020 for 31 cities; the monthly social security premium service declaration of March 2020 has been extended until 27.4.2020 all over Türkiye.

The announcement published by SGK is as follows:

"As it is known, the legal submission period of the monthly premium and service document to be issued for 2020 / March expires on Friday 24/4/2020 (the official holiday of 23/4/2020).

However, on 20/4/2020, our President Mr. Recep Tayyip ERDOĞAN announced that the curfew restrictions will be applied in 31 provinces from 00:00 on 23/04/2020 until 00:00 on 26/04/2020 and on Friday 24/4/2020. Also due to the restrictions take to the streets and in order to avoid victimization of workplaces, the submission period of the monthly premium service declaration of March 2020 is extended to 27.04.2020 until 23:29 on all over Türkiye 2020.

New measures have been introduced by the Government due to the Covid-19 outbreak.

In this context, the updates published in the Official Gazette dated 16/04/2020 and numbered 31102 are as follows:

Fund Support

Employees who have not benefit from short-term employment and who have been granted unpaid leave within the framework of the temporary article added to the Unemployment Insurance Law numbered 4447 and the temporary tenth article of the Labor Law numbered 4857 and those who have not been able to benefit from unemployment allowance after 15/3/2020, The Fund will be provided with 39.24 Turkish Lira cash support every day, during the prohibition of termination determined under the temporary article 10 of the Labor Law No. 4857, provided that it does not receive any old age pensions.

You can find the related article below:

ARTICLE 7 - The following temporary article has been added to the Unemployment Insurance Law No. 4447, dated 25/8/1999.

"TEMPORARY ARTICLE 24 - Employment contracts were terminated within the scope of Article 51 after 15/3/2020 with the employees who had a work permit at the date of entry into force of this article, and who could not benefit from the short-time work allowance pursuant to the temporary article 10 of the Law No. 4857. According to the other provisions of the Law, the employees who cannot benefit from the unemployment allowance, as long as they do not have a termination pension from any social security institution and do not exceed the period to be terminated in the temporary 10th article of the Law numbered 4857, until the period of their unpaid leave, 39 24 Turkish Lira cash fee support is provided. No deduction can be made from payments made, except stamp tax.

As you know, the Government has started to implement many measures due to the coronavirus epidemic.

In this context, according to the General Communiqué of the Tax Procedure Law published in the repeated Official Gazette numbered 31078 and dated 24/03/2020, the SSI premiums have been postponed for the below workplaces which are deemed to be a force majeure between 01/04/2020 and 30/06/2020 (including these dates):

Taxpayers with income tax liability in terms of commercial, agricultural and professional earnings.

Directly affected by the corona virus outbreak, and by its core business;

• Retail, including shopping malls,
• Health Service,
• Furniture manufacturing,
• Iron, steel and metal industry,
• Mining and quarrying,
• Building construction services,
• Industrial kitchen manufacture,
• Manufacturing of parts and accessories for automotive manufacturing and trade and automotive industry,
• Rent a car,
• Logistics and transportation, including storage activities,
• Artistic services such as cinema and theater,
• Publishing activities of books, newspapers, magazines and similar printed products, including printing,
• Accommodation activities including tour operators and travel agencies,
• Food and beverage services including restaurant, café,
• Textile and apparel manufacturing and trading,
• Taxpayers operating in the event and organization services sectors, including public relations,
• Belonging to the taxpayers operating in the sectors where the workplaces are decided to be temporarily suspended within the scope of the measures taken by the Ministry of Interior in terms of their main field of activity,

With the Communiqué published in the 31089 numbered Official Gazette on 04/04/2020; the application of Withholding and Premium Service Declaration in the entire Türkiye has been postponed to 01.07.2020.

In addition, new pilot cities have been added and the application dates have been determined as below:

1. For the tax residents in Kırşehir, the application was started to be executed on 01/06/2017
2. For the tax residents in Amasya, Bartın and Çankırı; the application was started to be executed on 01/01/2018
3. For the tax residents in Bursa, Eskişehir and Konya; the application was started to be executed on 01/01/2020 (Except the banks within the scope of Income Tax communique with No: 281)
4. The application for entire Türkiye will be effective as of 01/07/2020 with the declaration period of July / 2020.

Please also find below the important points to consider: