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08September2026

The Procedures and Principles for the 2026 Tourism Wage Support Scheme Have Been Announced

The Procedures and Principles for the 2026 Tourism Wage Support Scheme Have Been Announced

The Social Security Institution (SSI), through Circular No. 2026/21 dated September 4, 2026, has established the procedures and principles governing the 2026 Tourism Wage Support for insured employees working at private-sector accommodation establishments holding a tourism operation certificate under Law No. 2634 on the Encouragement of Tourism.

The support will apply to eligible workplaces for the May–December 2026 period. The amount of support is calculated based on the number of premium payment days reported for insured employees covered by the scheme.

  • Daily support amount: TRY 116.67
  • Monthly support for an employee reported for 30 days: TRY 3,500.10

The support will be available to accommodation establishments that:

  • Are operated by a private-sector employer,
  • Continue to operate,
  • Hold a tourism operation certificate issued by the Ministry of Culture and Tourism,
  • Operate under NACE Rev. 2.1 activity codes 55.10, 55.20, 55.30, 55.40 or 55.90, or under their six-digit sub-activity codes.

Workplaces holding a Simple Accommodation Tourism Operation Certificate will not be eligible for the support.

The right to receive the support may be forfeited if, during the support period, the employer employs undeclared workers, reports individuals as insured despite them not actually working, or underreports the earnings subject to social security premiums.

In such cases, previously received support amounts may also be recovered together with late-payment penalties and late-payment surcharges.

To qualify for the support, employers must fully comply with their SSI obligations.

In particular:

  • The Withholding and Premium Service Declaration must be submitted within the statutory deadline,
  • Social security premiums must be paid in full and on time,
  • The employer must have no overdue SSI debts, or any existing debt must be restructured, deferred, or paid in installments,
  • There must be no finding of undeclared employment or fictitious insured employment,
  • Earnings subject to social security premiums must be reported in full.

You may access the relevant announcement here. (In Turkish)

Category Social Security Law and Legislation

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About The Author

Selma Kıy

Certified Public Accountant - SMMM
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