02.08.2021/43
SSI Issued a Circular Regarding the Change in the Conditions for Benefiting from the Five-Point Discount
Summary: With the Circular, the five-point discount applied to private sector employers employing insured persons within the scope of 4/A has been extended to all workplaces of the employer “throughout Turkey” as of the 2021/September period (01.09.2021).
The scope of a five-point discount provided by the Treasury to private sector employers employing insured persons within the scope of 4/A in accordance with Article 81/I of the Law No. 5510 has been expanded with the circular on “Turkey-wide Debt Inquiry in Five-Point Discount” published by the Social Security Institution on 19.07.2021.
In order to benefit from the five-point discount, workplaces must submit their monthly premium and service documents to the Social Security Institution within the legal period, pay the premiums within the legal period and not owe any premium or administrative fine to the institution.
With the Circular, the point of whether the employer has a debt to the Social Security Institution past the legal payment period has been extended to all workplaces of the employer “throughout Turkey” as of 01.09.2021 (2021/September period).
While determining whether the employer owes overdue insurance premiums, unemployment insurance premiums, administrative fines and related late payment penalties and late payment increases throughout Turkey, it will also be questioned whether the employer has any debts arising from all workplaces registered with the Social Security Institution and all sub-employers registered in its name. The inquiry will be made with the Turkish ID number or tax ID number.
Within the scope of the Circular, the workplaces where the employer is treated as a partner, senior manager and employer representative, except for the workplaces and sub-employers registered in its own name, and the premium debts arising from its own insurance within the scope of 5510/4-1-b and 5510/60-g, if the employer is a real person, will not be questioned.
If employers owe insurance premiums, unemployment insurance premiums, administrative fines and administrative fines and related late payment penalties and late payment increases to the Social Security Institution throughout Turkey, they will not be able to benefit from the five-point discount on invalidity, old age and death insurance premiums, and it will not be possible for these employers to benefit from the additional six-point discount in the second paragraph of Article 81 of Law No. 5510.
You can access the Circular here.
Sincerely,
BİLGENER
