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The Additional SSI Premium Incentive Validity Has Been Extended

The Additional SSI Premium Incentive Validity Has Been Extended

Within the scope of the Income Tax Law numbered 6663 and Law on Making Amendments on Certain Laws, the premium incentive that is currently being applied to certain cities of Türkiye within the scope of regional incentive application has been extended until 31.12.2018 starting as of 01.01.2018, with the announcement made on the Official Gazette dated 10.02.2018 in accordance with the resolution of the Council of Ministers.

The scope of the Law numbered 5510 states that; the employers (workplaces) that submit the SSI declarations and monthly premium lists on time, pay the relevant premium payments on time compliant with the legal deadline and are free from administrative debts and do not hold default interest are eligible to benefit from the SSI incentive applications. All the private sector workplaces whom comply with the incentive eligibility clauses and are providing activities in these certain cities where the Law is applicable, can benefit from the additional 6-point SSI incentive, regardless of the insured employee count.

In the calculation of the related incentive; the payments or accruals subject to the upper limit are considered, with the application of the 5 point premium discount. Then, the payments or accruals subject to the lower limit; the minimum wage 2,029.50 TL, 6-point premium discount is applied. To sum, first the 5-point discount and then the 6 point discount on the premium payments will be the subject.

The Incentive within the scope of the Resolution:

  • Applicable until the date of 31.12.2018 for the workplaces located on the areas stated on the List(I).
  • Applicable until the date of 31.12.2018 for the workplaces located on the areas stated on the List(II).
  • Applicable until the date of 31.12.2018 for the workplaces located on the areas stated on the List(III).

Please click for the lists (I), (II), and (III)


The Draft Law, that is currently being evaluated by the Planning and Budget Commission, on "the Amendment of Tax Laws and Certain Laws and Legislative Decrees" has been proposed to the Turkish Grand General Assembly on 02.02.2018. The draft Law includes important amendments on the application of SSI premium incentives.

The Article 64 of the Draft Law and the supplementary article; Article 17 of the 5510 numbered "Social Security and General Health Insurance Law" the processes of benefiting from retrospective incentives, application of shifts in the applied incentives and regulations on the already applied court cases are discussed to be utilized.

Within the scope of the utilization of the amendments, a workplace that did not already benefit from the SSI incentives within the scope of the Law 5510 or the other related Laws, within the following 6-month period can apply to the institution and benefit from the incentives, discounts or similar applications for the following past six months, retrospectively only if the required clauses (i.e. on time SSI premium payments) are met.

The workplaces that have already applied to the SSI in regards the above, may re-apply for the retroactive premium incentives or change the utilized incentive, until the beginning of the month following the first month of the publication of the Omnibus Bill on the Official Gazette. The total incentive amount in this regard will be paid in six months instalments to the workplaces in the following three years or can be deducted from the debts the workplaces have.

To sum, to court cases filed in the previous dates will be abated due to the lack of cause. Moreover, with the decision of the first-degree courts, the Social Security Institution (SSI) will not be able to take legal action and the previously made legal actions in such regards will be abated.

In addition, with the Article 17 of the Draft Law, workplaces that will request amendments on the incentive applications, within the first month of the publication date of the Law, will have the requests accepted, regardless of time limit, if and only all the required clauses stated in the Law are met.

Written by Selma Kıy, Posted in Social Security Law and Legislation, Taxation Law

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About The Author

Selma Kıy

Certified Public Accountant - SMMM
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