New Regulation from the SSI: Administrative Fines for Declarations with 0 Days and 0 Earnings

Pursuant to Circular No. 2026/9 issued by the Social Security Institution (SSI), a significant amendment has been introduced regarding the application of administrative fines for monthly premium and service documents and withholding and premium service declarations.

Effective as of the April 2026 period:

For the following declarations submitted after the statutory deadline or processed ex officio by the SSI:

• Monthly Premium and Service Documents (APHB)
• Withholding and Premium Service Declarations (MUHSGK)

If, for all insured individuals included in the declaration:

• The number of premium payment days is 0, and
• The amount of earnings subject to premium is 0,

an administrative fine will be imposed for the relevant declaration.

Under the previous practice, in accordance with the "Administrative Fine Circular No. 2020/8":

• Declarations with 0 days and 0 earnings
• Even if submitted after the statutory deadline

were not subject to administrative fines.

With the new regulation, this exception has been abolished, and such declarations are now included within the scope of penalties.

The regulation has entered into force as of the April 2026 period.

You can access Circular No. 2026/9 here. (In Turkish)

Category Social Security Law and Legislation

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