The Circular on Transactions to Be Carried Out by the SSI Regarding The 2026 Minimum Wage Support Has Been Published

As it is known, with the addition of temporary Article 112 to the Social Insurance and General Health Insurance Law No. 5510, the minimum wage support to be provided to employers in 2026 was regulated.

You can access our publication on the subject here.

Regarding the minimum wage support to be provided in 2026, the Social Security Institution has published Circular No. 2026/8 dated March 5, 2026, outlining the procedures to be carried out.

Key points regarding the procedures to be carried out by the Institution are listed below:

1. Who Can Benefit from the Support?

Only private sector employers are eligible for minimum wage support.

2. Support Amount and Calculation

In 2026, the support amount is set at 42.33 TRY per day and will be calculated by multiplying this amount by the number of premium payment days. The support will be covered by the Unemployment Insurance Fund.

3. Conditions for Benefiting from the Support

Employers will be able to benefit from the support based on the number of premium payment days in 2026 for insured employees whose daily earnings subject to premiums were reported as 1,300 TRY or less in the same month of 2025.

However, for workplaces covered by a collective labor agreement, this threshold will be 2,600 TRY.

4. Employees Covered by the Support

Employees covered by long-term insurance branches (disability, old-age, and survivors' insurance).

Domestic workers employed for 10 days or more per month and residential building superintendents.

5. Calculation of Premium Payment Days Eligible for Support

• Workplaces Registered Before January 1, 2026

In the calculation of the minimum wage support, for workplaces registered before January 1, 2026, the total number of premium payment days of the insured employees reported in the current month under document types that include long-term insurance branches will be taken as the basis, provided that this number does not exceed the total number of premium payment days of the insured employees whose daily earnings subject to premium were reported as TRY 1,300 or below under document types including long-term insurance branches in the same month of 2025.

The total number of premium payment days for the relevant month of 2025 will be calculated by deducting the number of days stated in cancellation-type documents/declarations from the total of original and additional documents/declarations submitted within the legal period, submitted after the legal period, or issued ex officio.

• Workplaces Registered in 2026

In the relevant month of 2026, the total number of premium payment days will be calculated by deducting the number of days in canceled documents/statements from the sum of the original and additional documents/statements submitted within the legal deadline or issued ex officio.

6. Procedures and Principles for Benefiting from the Support

• Timely Submission of Documents: Monthly premium and service documents or withholding and premium service declarations for the period of January-December 2026 must be submitted to the Institution within the legal deadline.
• Payment of Insurance Premiums: Premiums arising from the declarations must be paid within the legal deadline.
• Income Declarations: If, in any month of 2026, the reported earnings subject to premiums are underreported by an amount exceeding one-tenth of the gross minimum wage or if no declaration is made at all, the employer will not be eligible for the support, and any received support will be reclaimed with a late penalty and surcharge.
• Debt Status: The employer must not have overdue debts to the Institution, or if any exist, they must be restructured or in an installment plan.
Actual Employment: There must be no negative findings regarding the failure to employ the reported insured employees in practice.
• Unregistered Employment: There must be no negative findings regarding the employment of uninsured workers.
• Number of Insured Employees: The number of insured employees reported in 2026 must not be lower than the month with the lowest number of reported employees in the January-December 2025 period.

Compliance with these regulations will ensure that employers benefit from the support smoothly and avoid penalties or sanctions.

You can reach the Circular via that link. (In Turkish)

Should you have any queries or need further details, please contact your customer representative.