Per the Temporary Article 105 of Law No. 5510, which entered into force upon its publication in the Official Gazette No. 32765 dated December 27, 2024, and under paragraph (g) of the first subsection of Article 60 of Law No. 5510, collection of all unpaid general health insurance premiums prior to January 1, 2015, along with ancillary debts such as penalties for late payment and late payment surcharges, have been abandoned.

According to the mentioned regulation:

The statutory deductions applicable in a standard Turkish payroll are social security premium, income tax, and stamp tax. Also, the salaries generated from liaison offices in Türkiye are exempt from income tax per Article 34/14 of Income Tax Law, and these are only subject to social security.

Also, the income tax exemption as much as the income tax deduction amount calculated over the minimum wage for all wages introduced in 2024 will continue in 2025 as well.

Social Security Premium

Social Security Premium is calculated over wages monthly and paid jointly by the employee and the employer. The contribution rates are as follows:

a. Minimum Wage

The notification regarding the Minimum Wage Determination Commission's decision, published in the Official Gazette dated December 27, 2024, established the minimum wage and minimum wage support amounts applicable for 2025.

This informative note about Circular No. 2024/14 issued by the Social Security Institution (SSI) outlines key procedures and principles for employers regarding the late submission of monthly premium and service declarations (APHB) and consolidated withholding and premium service declarations (MUHSGK).

Key highlights of the circular include: