SSI Publishes New Circular on Investment Incentives for Region 6

By Presidential Decree No. 2025/9903, the period of employer's share of social security contribution support / social security contribution support for holders of investment incentive certificates benefiting from the Region 6 incentives under the scope of the period of Council of Ministers' Decree No. 2012/3305, whose implementation period had expired, was extended until December 31, 2028.

The procedures and principles regarding the implementation of the said Decree, which regulates the contribution support based on investment and employment, have been established by the Social Security Institution through Circular No. 2025/13 dated August 25, 2025.

Implementation of the SSI Contribution Incentive under Circular No. 2025/13: Explanations and Recommendations for Employers

1- General Framework

• The Council of Ministers' Decree No. 2012/3305 dated June 15, 2012 has been repealed.
• However, the implementations for the investment incentive certificates issued during the period of this Decree will continue.
• The implementation period of the employer's share of social security contribution support (and, if applicable, social security contribution support) for Region 6 has been extended, under certain conditions, until December 31, 2028.

Provinces in Region 6 under the Investment Incentive Implementation

2- Application and Procedure

• Employers who wish to continue benefiting from the support must apply to the Ministry of Industry and Technology.
• The Ministry shall evaluate the application and notify the Social Security Institution of the necessary information (in particular, the average number of insured employees).
• Employers shall begin to benefit from the support as of the month following the notification's receipt by the Social Security Institution.

3- Eligibility Conditions

• Employers are required, as before, to meet the conditions set forth in Circulars No. 2012/30, 2012/37, and 2023/23.
• In the months for which the support will be utilized, employers must employ at least as many insured employees as the average number reported by the Ministry of Industry and Technology.
• It is not possible to benefit from the support in months where the number of insured employees falls below the reported average.

4- Declaration Format

• In workplaces where only the employer's share contribution support is stipulated: Law Code No. 49903,
• In workplaces where both employer's share and employee's share contribution support are stipulated: Law Code No. 59903, shall be used in the preparation of the Withholding and Premium Service Declaration.

5- Calculation of the Number of Insured Employees

• To be included in the calculation: Employees subject to long-term insurance branches, and those subject to Social Security Support Contribution (SGDP).
• To be excluded from the calculation: Apprentices, interns, employees on unpaid leave, part-time students, trainees, and convicts/detainees.
• Duplicate records shall not be taken into account.
• Employees of subcontractors shall also be included in the total count.

6- Important Notes Regarding Implementation

• For the months in which the average number of insured employees falls below the required threshold, the amounts unduly benefited shall be collected from the employer together with a late fee and interest.
• The process concerning the collection of the benefited support amounts from the Ministry shall be carried out by the Directorate General of Strategy Development.
• The Circular entered into force on the date of its publication.

7- Recommendations for Employers

• Do not postpone the application process: A formal application to the Ministry of Industry and Technology is mandatory in order to benefit from the support.
• Closely monitor your number of insured employees: Plan your workforce carefully to avoid falling below the average number of insured employees each month.
• Use the correct law code: Accurate submission of the 49903/59903 coded declarations is critical for benefiting from the support without complications.
• Establish an internal control mechanism: Regularly review your payroll and insured employee reporting processes to mitigate the risk of undue benefit utilization and subsequent penalized repayment.
• Do not overlook subcontractors: As subcontractor employees are also included in the number of insured employees, ensure these calculations are incorporated into your monthly reporting.

Conclusion

This regulation provides a significant cost advantage for employers operating in Region 6. However, in order not to lose this advantage, the procedures and principles must be strictly observed, and careful attention must be paid to insured employee number planning and the preparation of declarations.

The relevant Circular can be accessed here. (In Turkish)