With the Social Security Circular No. 2021/18, the authorities have made some changes on Circular No. 2018/8, which is about the premium supports for employees that benefit from the social aids under the 5^th Article of Law No. 3294.

The related changes that have been come into the force with Circular No. 2021/18 is as below:

1- The examples given for the period of benefit have been revised. Per that change;

Example 1: If the employee meets all the criteria stated on the 5^th Article of Law No. 3294, and they are employed on 23.07.2016, the employer portion of social security contributions for the period of 2016/July – 2017/June have been paid by the Ministry.

Example 2: If the employee (A) is employed by (Z) limited company & (Y) joint-stock company and is a resident at a home that gets social aids; we assume the hire and termination dates are as below:

As you know, the remote workdays within a month would need to be declared to Social Security Institution per their General Letter published on 02.06.2021.

Based on this, it has been created a new column on the format of the merged Income Tax and Social Security Premium Declaration file as below:

Social Security Institution has published a General Letter regarding the Remote Workdays and stated that if there are any remote workdays during a month, these days should be declared separately in the merged Monthly Tax and Social Security Premium declaration.

SSI also states that the related update has been made per the recently published Remote Work Regulation and for this purpose, a new column/area regarding the remote workdays added to the format of the Merged Tax and Social Security Premium Declaration Form.

Accordingly, the remote workdays of employees should be tracked by employers for the new declaration format.

In the SSI General Letter dated 05.05.2021 and numbered 24730873, it was explained that the information that should always be up-to-date such as the manager, partner and address of the companies in the SSI workplace file registration is closed to the user login and the relevant data will be taken from the MERSIS system.

It was required for the users conducting the SSI workplace registration to submit the company data fully and correctly via "Workplace Registration Application" in the e-government system.

The information submitted during the initial registration had been kept unless a notification for change and revision was provided to SSI Directorates.

It has been ensured that the manager, partner and address information of the legal private workplaces are taken from the Central Registry System (MERSIS) to process the data belonging to the companies accurately and to keep SSI records up-to-date.