“SSI Publishes Circular Amending 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 Law No. 5510 has been expanded with the circular titled “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 these 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 made to cover all workplaces of the employer “throughout Turkey” as of 01.09.2021 (2021/September period).
While determining whether the employer has 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 T.R. identification number or tax identification 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 these employers will not be able to benefit from the additional discount in the second paragraph of Article 81 of Law No. 5510. They will also not be able to benefit from the six-point discount.
You can access the Circular here.
Sincerely,
BİLGENER
