The regulation about the changes on the social security processes has been published on the Official Gazette numbered 31572 and dated August 18, 2021.

The related amendments can be summarized as below:

1) The amendments on Article 5:

Although there is no issue in the systems of SSI, if there are problems regarding the internet connections, electricity, communication systems, fires, earthquakes, floods, etc., in the employer's region, the declaration responsibilities would be done within five business days upon normalization. To be able to postpone, proof documents would be required from the related authorities.

In case of the death of the authorized CPA responsible for the Income Tax and Social Security Premium Declaration of a company within seven days before the declaration deadlines, the declaration responsibilities can be done within seven days upon the related deadline.

2) The amendments on Article 9:

The household employees who work ten days or more within a month and gatekeepers have been included under the scope of the social security insurance scheme.

Regarding the household, employees work less than ten days within a month, the occupational sickness, work accident, and long-term insurance statements would be applicable.

Social Security Institution has published Communiqué No. 2021/28 and explained the 2021 minimum wage support procedures and principles.

The statements about the procedures and principles that need to be followed up by Social Security Institution can be summarized as below:

1) The Workplaces Within the Scope

The workplaces that employ employees under status 5510 Article 4/a can benefit from that support.

There would be no application required to benefit from the support.

The Ministry of Treasury and Finance has declared a force majeure for the places affected by the fire.

The announcement by the Revenue Administration could be summarized as below.

Force majeure has been declared for the below places due to the fires started on 28.07.2021:

Osmaniye providence Kadirli and central districts, Antalya providence Akseki, Alanya, Gazipaşa, Gündoğmuş, Manavgat and İbradı districts, Mersin providence Aydıncık and Silifke districts; Adana providence Aladağ, İmamoğlu, Karaisalı and Kozan districts, Muğla providence Bodrum, Köyceğiz, Marmaris, Milas, Seydikemer and Kavaklıdere disctricts.

Based on that, for the taxpayers within these regions, the force majeure period has been accepted as from the start date of fire until 01.11.2021 (included.)

2021 minimum wage support has come into force with the Law No. 7333 published in the Official Gazette dated 28.07.2021 and numbered 31551.

Based on that, in case that all conditions are met, the minimum wage support will be automatically deducted from the social security premium payments on the upcoming periods by the Social Security Institution without any application.

The minimum wage support amount for 2021 would be 2.5 TRY daily and 75 TRY monthly.

The conditions required for minimum wage support can be summarized as below:

This support would be applicable for the employees working under status 4/a.