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Social Security Law and Legislation

 
09Temmuz2025

2025 II. Period – Income Tax Exempted Child Support

According to the Circular dated July 7, 2025 and numbered 27998389-010.06.02-4098345 published by the Ministry of Treasury and Finance with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a public officers have been revised effective July 1, 2025.

Income Tax Exempted Child Support

Yazar Ümit Kır, Kategori Social Security Law and Legislation, Taxation Law

26Haziran2025

2025 Fiscal Holiday and Its Impact on SSI Practices

As is known, in accordance with Law No. 5604 on the Establishment of Fiscal Holidays, the fiscal holiday in 2025 will start on Tuesday, July 1, 2025, and will end on Sunday, July 20, 2025.

The deadlines for declarations, notifications, objections, and payments made to the Social Security Institution (SGK) are also affected by the fiscal holiday.

Yazar Ümit Kır, Kategori Social Security Law and Legislation

20Haziran2025

Mandatory Payment of Wages Through Banks: An Analysis Within the Framework of Labor and Tax Legislation in Türkiye

In order to prevent unregistered employment, protect employee rights, and ensure financial oversight, it is a legal obligation under both labor and tax legislation in Türkiye for employers to make all types of payments to employees—such as wages, bonuses, premiums, and similar compensations—through banks.

While the obligation to pay wages via bank transfers is widely recognized under the Labor Law No. 4857 for workplaces employing more than a certain number of workers, the requirement under tax legislation to make payments exceeding a specified threshold through intermediary financial institutions and to substantiate such transactions with documentation issued by these institutions—is often overlooked in practice.

Yazar Ümit Kır, Kategori Social Security Law and Legislation

18Haziran2025

Announcement Regarding the Payment of SSI Premium Debts for the April 2025 Period via VAT Offset

According to the announcement made by the Social Security Institution (SSI) on 18 June 2025, the deadline for the payment of premium debts pertaining to the April 2025 period has been set as June 25, 2025, in cases where such debts are paid through the offsetting of VAT refund receivables.

This adjustment was introduced following a notification by the Revenue Administration of the Ministry of Treasury and Finance, indicating that some taxpayers may encounter delays in the offsetting process of their VAT refund receivables against premium debts for the April 2025 period by the initial deadline of June 20, 2025.

Yazar Ümit Kır, Kategori Social Security Law and Legislation, Taxation Law

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