SSI Normalization Premium Support
With the SSI Circular numbered 2020/35 and dated 27/08/2020, the details of the premium support arranged for the workplaces that ended short-term employment or cash wage support applications and returned to their normal working hours, have been published.
Important points regarding that circular are as follows:
1) Who can benefit from premium support?
Within the scope of the temporary 23rd & 24th articles of the Law No 4447, private sector workplaces that have applied for short-term employmen or cash wage support applications before 1/7/2020 will be able to benefit from them.
If there are employees who continue to receive short-time / cash wage support at a workplace along with the employees whose short-term employmen or cash wage support applications are ended, premium support can be applied to those employees whose short-term / cash wage support applications are ended at the same workplace.
Again, as stated, this support will be applicable in private sector workplaces and monthly Withholding and Premium Service Declarations should be submitted by selecting the law number 07252.
2) For which employees this support will not be applicable?
This premium support will not be applied for the employees who were reported with the codes: 2-7-12-14-19-20-21-22-23-28-39-41-42-43-45-46-47-48-49-50-90-91-92.
In addition, employees who are eligible for social security support premium and employees who have been insured for 10 days or more in household services within the scope of the first paragraph of Annex 9 of the Law No.5510 will not be able to benefit from this support.
3) Until when will the support be applied?
For private sector employers, three months from the month following the end of short-term / cash wage support until 31/12/2020,
That premium support amount will be applied as much as the average number of days in which short term employment allowance / cash wage support is received.
However, if the right to short work is established within the period of benefiting from that premium support, the support application is suspended and if it is requested again after the short-term employment period has passed, the support continues to be used for the remaining period.
4) What is the amount of premium support to be covered from the unemployment insurance fund?
This support amount will be in the amount of all employee and employer shares (37.5%) calculated over the lower limit of earnings subject to SSI premium, and the support amount will be covered by the Fund.
And, that support will be provided to the employer by deducting that calculated amount from the SSI premium on the relevant month.
5) Application Method
Applications for employees who are covered by the employers can be made via the "Law No.4447 Temporary Article 26 Support" menu on the "e-SSI / Employer / Employer System / Insured Identification to Benefit from Incentives" screens accessed by logging into the website www.sgk.gov.tr will be made.
The following points will be provided to SSI via web services from Turkey Employment Association:
- Whether short-term employment / cash wage support has ended,
- The average number of days for the month that short-term allowance received
- The average number of days for the month that cash wage support received
6) Calculation of the average number of days
The calculation is determined on the basis of the number of working days payment and short working time.
We can summarize as follows:
Average Monthly Short-Term Days = (Number of Short-term Payment Days X 30) / Short-term Duration Days
Cash wage support monthly average days = (Cash Wage Payment Days X 30) / Cash Wage Duration Days
7) Other Points
- The support amount corresponding to the employee share provided by the Fund cannot be requested by the employee from the employer.
- You can apply for this support retrospectively afterwards. In this case, it will be necessary to apply within six months following the month / period in which the retroactive premium support is preferred to be used.
- In the month benefited from this incentive, the same employee cannot benefit from other SSI premium discounts, incentives and supports.
- Improperly benefitted premium support amounts will be collected from the employer together with the penalty and interest.
You can reach the related circular via that link.