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.

Accordingly:

Employers who employ insured employees within the scope of Article 4/a of Law No. 5510,
Who intend to pay their premium debts for the April 2025 period,
Through offsetting with VAT refund receivables,

will have their due date applied as June 25, 2025.

This announcement exclusively concerns payments to be made via the offsetting method. The statutory due dates for other payment methods remain in effect.

You may access the official announcement of the Social Security Institution here. (In Turkish)

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

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