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SECTION FOUR
Provisions on Premiums
PART ONE
Collecting Premiums, Earning Subject to Premium, Premium Rates and Minimum Workmanship
Obligation to collect premiums
ARTICLE 79 – For short and long term insurances and universal health insurance, the Institution is obliged to collect, and the
concerned parties are obliged to pay, premiums in order to cover any kind of payment foreseen in this Law and management
expenses.
Universal health insurance premiums collected by the Institution shall be transferred directly to the universal health insurance
section of the Institution budget, following collection.
Earnings subject to premium
ARTICLE 80 – (Amended: 17/4/2008 – 5754/47th Art.)
Earnings subject to premium for insurance holders under item (a) of paragraph one of Article 4 shall be determined as follows.
a) In the calculation of earnings subject to premium, gross total of;
1) Deserved wages,
2) amounts paid to the special health insurance holders and to personal retirement system for insurance holders by employers
and payments made in the concerned month from premium, bonus and any kind of similar deserved amount,
3) payments made to the insurance holders in the concerned month in the form of earnings stated in above numbers (1) and (2)
pursuant to resolutions of administration or legal authorities,
shall be taken as basis.
b) Benefits in kind and funeral, birth and marriage benefits, duty travel allowances, mobile duty compensation, severance pay,
dismissal pay or collective payment in the form of severance pay, estimated cost, pay in lieu of notice or cash compensation,
and food, child and family increments of which amount will be determined the Institution in years, private health insurance
premiums and personal retirement contribution fees, not exceeding 30% of the monthly total minimum wage, paid by the
employers to private health insurances and personal retirement system for insurance holders shall not be included in the
earnings subject to premium.
c) excluding the exceptions in item (b), under whatsoever name, all payments and cash payments made to substitute aids in
kind shall be included in the earning subject to premium. Exemptions and exceptions regarding not being subject to premium in
other laws shall not be taken into consideration in the execution of this Law.
d) Wages shall subject to premium by attributing to the month they are deserved. Other payments shall be included in the
earning of the month they are paid and the section not subject to premium due to exceeding the upper limit in the month such
payments are made out of wage shall be added to the earnings subject to premium of the subsequent months under the upper
limit, not to be later than two months following the month of payment. Based on resolutions reached by employers of
workplaces subject to collective labour agreement or by public administrations or legal authorities, where the payments paid
later on other than wage are paid when service contract is not present or suspended, considering the provision of Article 82, this
shall be included in the earning of the final month to which earning subject to premium belongs to. In such cases, where the
insurance premiums are paid until the end of the month following the finalization date of the resolution of the abovementioned
authorities, default fine or default increment shall not be collected and provisions of Article 102 shall not be applied.
e) Daily earnings to be used in calculating the premiums and benefits of insurance holders receiving wage over an indefinite
time and amount such as commission fee or participation to profit, not based on a certain hourly, daily, weekly or monthly fee
shall be the lower limit determined in accordance with Article 82.
f) If an insurance holder working subject to an employer receives wage under item (e) other than a certain wage, then the
earning subject to premium shall consist of the sum of these.
g) Daily wage to be used in the calculation of premiums shall be one thirtieth of the earning subject to premium in a month of
the insurance holder. However, the daily earning of an insurance holder who did not work on certain days and did not receive
wage for not worked days in the month used in calculating daily earning shall be calculated by earning subject to premium of
the concerned month divided by the number of paid days.
h) Number of days used in calculating the daily earnings of insurance holders also indicates the number of paid premium days
of such individuals. However, provided that the part time service contract between the employer and the insurance holder is in
written format, the number of paid premium days of in that month of the insurance holder who works at certain hours of the
day and receives hourly wage shall be calculated by the total number of hours worked in that month divided by the daily
working hour calculated according to the weekly working time determined pursuant to Labour Law Number 4857. Day
fractions shall be accepted as a full day in such calculations.
ı) If the working time is determined as day, week or month between the parties in the written labour contract based on work
upon call between the employer and the insurance holder, then paid premium days of the insurance holder in that month shall
be calculated in accordance with the provision of item (h), considering that the weekly working time is decided to be minimum
twenty hours.
i) Universal health insurance premiums of the missing days of number of paid premium days less than 30 in a month shall be
calculated considering the missing working periods pursuant to paragraph four of Article 88.
j) (31/7/2008 – 5797/1st Art.) The paid premium days of individuals employed as specialist or master teacher under the
relevant legislation in return to additional course fee at formal and informal educational institutions of any degree or kind under
Ministry of National Education shall be calculated, not exceeding 30 days, by dividing total amount of the additional course
fees deserved in a calendar month by lower limit of daily earning subject to premium. In such calculations the remainders of
the whole numbers shall not be taken into consideration. (1)
Earnings subject to premium for insurance holders under item (b) of paragraph one of Article 4 shall be determined as follows.
a) Monthly earning subject to premium is thirty times the daily earning to be declared by the individuals themselves, provided
that it is in the range between the upper and lower limit of earning subject to premium determined pursuant to Article 82.
Monthly earning subject to premium shall be declared by such insurance holders at times determined by the Institution.
Monthly earnings subject to premium of the non – declaring insurance holders shall be determined as thirty times the lower
limit of earning subject to premium.
b) Where the insurance holder is also employer, then the earning subject to premium cannot be less than thirty times the highest
daily earning subject to premium of the employed insurance holders. Monthly earnings subject to premium of the insurance
holder whose monthly earning subject to premium is determined to be less than the thirty days of daily earning subject to
premium of employed insurance holder shall be increased to the level of determined earning and the premium of the difference
shall be collected by applying default fine or default increment pursuant to the provisions of Article 89.
c) Where more than one status is present requiring being insurance holder under item (b) of paragraph one of Article 4, a single
declaration shall be submitted based on the principles stated in items (a) and (b) of this paragraph.
In calculating the earnings subject to premium of individuals who become insurance holders for the first time under item (c) of
paragraph one of Article 4;
a) For insurance holders who receive their pensions in accordance with personnel laws;
1) monthly amounts payable over monthly indicators and additional indicators pursuant to relevant laws,
2) Public service base pension and seniority pension amounts,
3) Position, representation and duty compensations, compensations payable pursuant to Article 152 of Public Servants Law
Number 657 (in addition to main compensations based on region, institution, unit, working location, characteristics of duty and
similar criteria, excluding additional or separately paid compensations), service compensation payable over the ratios stated in
the table in paragraph (A) of appended Article 17 of Turkish Armed Forces Personnel Law number 926 dated 27/7/1967 (only
service compensations corresponding to the ranks of individuals who receive compensation or university benefit pursuant to
Law number 2629 dated 28/2/1982 and Law number 2955 dated 17/11/1983), university benefit payable pursuant to Article 12
of Higher Education Personnel Law number 2914 dated 11/10/1983, additional payment pursuant to paragraph three of Article
106 of Law Number 2802 on Judges and Prosecutors,
b) amount calculated over the factors foreseen in item (a) for insurance holders working on contract corresponding to a staff
position, based on the staff positions they occupy,
c) for insurance holders who are assigned indirectly as proxy, amount payable pursuant to relevant legislation from the factors
foreseen in item (a),
ç) For insurance holders who receive pension or wage by taking as basis or comparing with another staff position or duty
payment factor; amount to be calculated at the rate foreseen in pension or wage payment of this earning, not exceeding the
earning subject to premium of the peer staff position or duty,
d) In the Metropolitan Municipalities, for the ministry general director, and for mayors, the earnings subject to premium in item
(d) of section “VIII. Civil Administration Services Class” of additional indicator table number (I) appended to Law number
657, not exceeding the degree they can be promoted to pursuant to Law number 657 in terms of their education statuses,
e) For the individuals employed as artist lecturer among the lecturers employed on contract pursuant to Article 15 of Higher
Education Personnel Law Number 2914 at conservatories under higher education institutions found in the tables attached to
Decree in lieu of Law Number 78 on Lecturers in Higher Education Institutions, the amount of earning subject to premium
determined according to their education levels and degrees among the individuals employed under the title of lecturer staff
position in the said Law; for those who are employed on contract as artist, craftsman and artist teacher in public
administrations, the amount of earning subject to premium in item (a) for engineers present in the technical services class
subject to Law Number 657 in terms of their education level and degrees; for those who bear minimum associate degree among
the individuals employed on contract at higher education institutions and other public administrations as art practician or stage
practician, earnings subject to premium of technicians under technical services subject to Law Number 657 in terms of their
educational levels and degrees and of technical workers for others,
f) For individuals for whom a connection is established with a certain staff position, title or duty in terms of retirement or
additional indicator in relevant laws, earnings subject to premium of the staff position, title or duty with which connection is
established,
g) For insurance holders out of the scope of items (a) and (f) of this paragraph, earning subject to premium determined for the
same staff position, title, education level and degree of similar duties in classes which they may be included pursuant to Law
Number 657 in terms of the duty they are assigned to,
shall be taken as basis. Payments to be made pursuant to the relevant legislation in return to proxy or second duty shall not be
considered in calculating the earning subject to premium.
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(1) With Article 12 of Law Number 5797 dated 31/7/2008 it is ruled
that this item will be in effect on 15/10/2008.
In determining the monthly earning subject to premium for the individuals subject to only universal health insurance; for
individuals listed in items (d) and (g) of paragraph one of Article 60, thirty days amount of the two times the lower limit of
earning subject to premium determined pursuant to Article 82, minimum wage for individuals stated in item (c) of paragraph
one of Article 60, and for individuals in item (e) of paragraph one of Article 60, the minimum earning subject to premium shall
be taken as basis. However, for those individuals who are determined to have, besides applying to become universal health
insurance holders under number (1) of item (c) of paragraph one of Article 60, per capita pension amount in a family to be
determined by using test methods and data to be laid down by the Institution between one thirds of minimum wage to minimum
wage, one thirds of thirty – day amount of lower limit of daily earning subject to premium determined in accordance with
Article 82, for those between minimum wage up to two times minimum wage, the thirty – day amount of lower limit of daily
earning subject to premium determined in accordance with Article 82, for those over two times the minimum wage, two times
the thirty – day amount of lower limit of daily earning subject to premium determined in accordance with Article 82 shall be
taken as minimum earning amount subject to premium.
Procedures and principles on the implementation of this Article shall be regulated by the Regulation to be issued by the
Institution.
Premium rates and contribution of State
ARTICLE 81 – Following are the rates of insurance premiums to be collected pursuant to this Law:
a) The rate of invalidity, old – age and survivors insurance premiums is 20% of the earnings subject to premium of the
insurance holder. 9% of this is insurance holder’s share, 11% is employer’s share.
b) (Amended: 17/4/2008 – 5754/48th Art.) In works to which actual service term increment stated in this Law is applied,
1) the rate of invalidity, old – age and survivors insurance premium applicable for insurance holders working under item (a) of
paragraph one of Article 4, shall be determined by adding 1 point in works where 60 actual service days will be added
pursuant to Article 40; 1.5 points in works where 90 actual service days will be added pursuant to Article 40; and 3 points in
works where 180 actual service days will be added to the 20% rate stipulated in item (a) of this Article,
2) the rate of invalidity, old – age and survivors insurance premium applicable for insurance holders working under item (c) of
paragraph one of Article 4, shall be determined by adding 3.33 point in works where 60 actual service days will be added
pursuant to Article 40; 5 points in works where 90 actual service days will be added pursuant to Article 40; and 10 points in
works where 180 actual service days will be added to the 20% rate stipulated in item (c) of this Article,
and the rate obtained with this method and the entire premium of the difference between 20% stipulated in item (a) of this
Article shall be payable by the employer.
c) Short term insurance branches premium rate shall be determined by the Institution pursuant to Article 83, between 1% and
6.5% depending on the gravity of the danger of the work in terms of work accident and occupational disease. All of this
premium shall be paid by the employer.(1)
d) Premium rate for students in item (b) of paragraph one of Article 5 and trainees in item (e) shall be 1% of their earnings
subject to premium. Lower limit of daily earning subject to premium shall be taken into consideration in calculating the daily
earnings subject to premium of trainees. Earnings subject to premium of candidate apprentices, apprentices and students
receiving vocational education shall be applied as stipulated in relative laws.
e) (Abrogated: 17/4/2008 – 5754/48th Art.)
f) (Amended: 17/4/2008 – 5754/48th Art.) Universal health insurance premium shall be 12.5% of earning subject to premium
calculated pursuant to paragraph one of Article 82 for individuals subject to short and long term insurance branches. 5% of this
premium is insurance holder’s share and 7.5% is employer’s share. Universal health insurance premium for individuals subject
to only universal health insurance and for individuals listed in item (e) of paragraph one of Article 60 and interim Article 13 of
this Law shall be 12% of earning subject to premium.
g) (Amended: 17/4/2008 – 5754/48th Art.) Insurance holders under item (b) of paragraph one of Article 4 shall pay their
premiums over the total of the premium rates in items (a), (c) and (f).
h) (Appended: 17/4/2008 – 5754/48th Art.) In return to duty disability pensions, being or will be paid to insurance holders
under item (c) of paragraph one of Article 4 and to survivors pensions to be granted to their right holders, additional return
premium shall be collected at 20% of the state premium benefits allocated to social security institutions from public
administrations’ budgets for insurance holders in this scope. All of the allocated additional return premium shall be payable in
equal monthly instalments, within six months following the beginning of the month following the effective date of institution
budgets after approval of competent authorities. Additional return premiums of administrations under general budget shall be
covered from the appropriation to be placed in the Ministry of Finance budget.
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(1) Pursuant to Judgment E. 2006/111, K. 20006/112 dated 15.12.2006 of
Main Court is cancelled for insurance holders under item (c) of paragraph one of Article 4 of the Law, and until the publication date of
Cancellation Resolution on Official Journal, its Execution is stayed pursuant to Judgment number E:2006/111, K:2006/36 dated 15/12/2006
(Stay of Execution); for the said cancellation judgment please see Official Journal number 26392(5th Repetition) dated 30/12/2006.
ı) (Appended: 17/4/2008 – 5763/24th Art.) For the private sector employers who employ insurance holders under item (a) of
paragraph one of Article 4 of this Law, the amount corresponding to five points of employer share in the premiums of
invalidity, old – age and survivors insurances pursuant to item (a) of paragraph one of this Article shall be covered by the
Treasury. For the premiums belonging to employer’s share to be covered from the Treasury, it is obligatory that the employers
should submit, within legal period to the Social Security Institution, the premium and service documents pursuant to this Law
regarding insurance holders they employ, that, of insurance premiums of all insurance holders, the amount corresponding to the
insurance holder’s share and the amount belonging to employer’s share not covered by the Treasury should be paid within legal
due time, and that there should not be any premium, administrative fine, and any default fine or default increment debts to the
Social Security Institution. However, the employers, who defer and divide into instalments their premium, administrative fine
and related default fine and default increment debts to the Institution pursuant to Article 48 of Law Number 6183 dated
21/7/1953 on the Procedure for Collecting the Public Claims and who divide into instalments and restructure such debts
pursuant to Social Insurance Institution Law Number 4958 dated 29/7/2003, to Law Number 5458 dated 22/2/2006 on
Restructuring Social Security Premium Claims and on Amending Some Laws, shall benefit from the provision of this
paragraph until such deferral, dividing into instalments and restructuring continues. Provisions of this paragraph shall not be
applicable to Public administration workplaces and to workers subject to social security support premium as per this Law and
to insurance holders working abroad. Premium amounts covered by the Treasury shall not be considered as a factor of expense
or cost in income and corporate tax applications. Employers who benefit separately from support factor regulated with this
paragraph in accordance with other relevant legislation shall not benefit from this support factor for the same period and
repeatedly. In such a case, the application shall be made, considering the preference of employers, limited with only one of the
support factors. Employers who are determined, in controls and inspections carried out due to this Law, not to declare the
individuals as insurance holders, shall not benefit for one year from support factors provided with this paragraph.(Appended
sentence: 31/7/2008 – 5797/2nd Art.) Incentive regulated in this paragraph shall be applicable to personnel subject to the
statuses of funds under interim Article 20 of Law number 506, over taxable values, rates and principles on insurance holders
under item (a) of paragraph one of Article 4 of this Law, excluding public administrations. Procedures and principles regarding
execution of this paragraph shall be determined jointly by Ministry of Finance, Ministry of Labour and Social Security and
Undersecretariat of Treasury.(1)
(Amended second paragraph: 17/4/2008 – 5754/48th Art.) The State contributes to the Institution, at a rate of one fourth of
the invalidity, old – age and survivors insurances and universal health insurance premium collected by the Institution per
month. Amount to be calculation as contribution of state shall be payable to the Institution, by Treasury, within 15 days
following the date of request.
Daily earning limits
ARTICLE 82 – Lower limit of the daily earning subject to premium in calculation of premiums to be collected and benefits to
be granted by is one thirtieth of the minimum wage and the upper limit is 6.5 times the lower limit of daily earning.
Earnings of insurance holders with a daily earning under the lower limit in the above paragraph and of insurance holders
working free – of – charge shall be calculated using lower limit, and the of the individuals with a daily earning over the upper
limit shall be calculated using upper limit.
If the earning of the insurance holder is under lower limit pursuant to paragraph two, then the insurance premiums of the
difference between this earning and the lower limit and the entire insurance premium of insurance holders working free – of –
charge shall be payable by the employer.
If the total of premiums paid to the Institution due to the fact that insurance holders work more than one work subject to the
same insurance status determined pursuant to Article 53 of this Law exceeds the amount to be calculated over the upper limit of
earning subject to premium determined for such insurance status, then, upon request of the insurance holder, all of the
exceeding part shall be refunded to the insurance holder, in single instalment, at a rate of his share, at the latest in the month
following the date of request. A separate default fine and default increment and interest shall not be paid for refunded
premiums.
Premium tariff for short term insurance branches and determining danger classes and degrees of work branches and
works
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(1) With Article 2 of Law number 5797 dated 31/7/2008; the
expression ” who restructured pursuant to Law Number 4958 dated 29/7/2003 on Restructuring Social Security Premium
Claims and on Amending Some Laws hall benefit from the provision of this paragraph until such deferral, dividing into
instalments and restructuring continues” in this item is amended as “who divide into instalments and restructure such debts
pursuant to Social Insurance Institution Law Number 4958 dated 29/7/2003, to Law Number 5458 dated 22/2/2006 on
Restructuring Social Security Premium Claims and on Amending Some Laws, shall benefit from the provision of this paragraph
until such deferral, dividing into instalments and restructuring continues” and amendment is applied to the text.
ARTICLE 83 – Short term insurance branches premium shall be determined depending on the gravity of the danger of the
work in terms of work accident and occupational disease. Work branches are divided into classes depending on the gravity of
danger, and these classes are divided into degrees based on special working conditions and on measures taken to prevent
danger. Which work branch is included in which danger class, premium rats of danger classes and degrees and principles
applicable to determining the danger degrees shall be determined by a tariff to be put into force by a resolution of Council of
Ministers, upon proposal of the Ministry asking the opinions of concerned ministries. If necessary, the premium tariff may be
changed using the same procedure.
In which danger class and degree the work is based on the tariff stated in paragraph one and premium rates to be paid for short
term insurance branches shall be determined by the Institution and shall be officially communicated to the employer and to the
insurance holders pursuant to item (b) of paragraph one of Article 4. Individuals who are determined not to be in compliance
with the provisions of legislation on measures to prevent work accident and occupational disease may be placed by the
Institution to higher premium degrees.
The Institution may change the determined danger class and degree of the workplace, acting spontaneously based on the
examinations or upon request of the employer or insurance holders pursuant to item (b) of paragraph one of Article 4. It is
obligatory that the decision on changes to be made by the Institution is notified to the employer minimum one month before the
calendar year of the decision and that the change request of the employer is notified to the Institution minimum two months
before the calendar year of the request.
Changes decided on in this manner shall be in effect at the beginning of the calendar year following the decision or request.
Employers and insurance holders under item (b) of paragraph one of Article 4 may place an objection to the Institution, within
one month following the receipt of the written notification to be made by the Institution regarding danger class and degree, and
premium rate. The Institution shall examine and decide on such objections within maximum three months and shall notify the
objector about the result. The concerned parties, upon decision of the Institution, may resort to competent court within one
month following the notification date of decision. Placing objection to the Institution or applying to court shall not terminate
follow – up and collection of premiums.
If the objection of employers or insurance holders under item (b) of paragraph one of Article 4 is placed within one month
following the receipt of workplace danger class and degree and short term insurance branches premium rate by the employers
or insurance holders under item (b) of paragraph one of Article 4, then the changed work branch code and danger class and
degree shall be applied as of the date of wrong application, and if objection is placed out of this one – month period, then it
shall be applied starting from the beginning of the year following the receipt of the objection in the records of the Institution,
and if time periods in paragraph one are missed, then it shall be applied as of the beginning of the calendar year following the
official notification of the decision on change to be made by the Institution.
Where danger class and degree increases due to such a change, if the premium difference of short term insurance branches of
the period between the date of official notification of the decision to employers or insurance holders under item (b) of
paragraph one of Article 4 and the effective date is paid to the Institution within one month following the official notification
date, then default fine and default increment shall not be charged for this premium difference. Otherwise, the premium
difference shall be collected with default fine and default increment pursuant to Article 89. In case the danger class and degree
decreases, the premium difference of short term insurance branches shall be deducted, if any, from the debts of the employer or
shall be refunded. No interest shall be payable if it is refunded within one month.
Changes that may affect danger classes and degrees
ARTICLE 84 – Employers and insurance holders under item (b) of paragraph one of Article 4 are obliged to notify the
Institution within one month about any kind of change that may affect the danger class and degree. Upon such a notification,
the Institution may, as a result of examinations, change the danger class and degree. If the change that may affect the danger
class and degree is notified within one month, then the decision of Institution on this issue shall be applied starting from the
beginning of the month following the occurrence date of the change.
If the change that may affect danger class and degree is not notified within one month, then the date;
a) of change if the danger class is increasing,
b) of receipt of change information by the Institution, if danger class is decreasing,
shall be considered and the Institution shall reach to a decision, applicable from the beginning of the month following these
dates, and shall officially notify the concerned parties.
Minimum workmanship application and reconciliation (1)
ARTICLE 85 – In case the employer is found to make notification under insurance number, working time and earning subject
to premium necessary for administering the work in terms of peers, quality, scope and capacity, then minimum workmanship
amount necessary for administering the work shall be determined considering issues such as quality of the work done,
technology used, size of the workplace, number of insurance holders employed at peer enterprises, opinion of concerned
professional or public institutions. The said determinations shall be carried out by the officers of the Institution charged with
duties of inspection and control.
The Institution checks whether employers, who carry out works for public administrations, organizations having revolving
funds institutions and organizations established by law and banks, based on tender legislation and for private construction
works, have notified sufficient amount of workmanship. If, as a result of such examination it is found out that sufficient
workmanship is not notified, then the premium amount to be calculated over the missing workmanship amount shall be
officially communicated to the employer, to be paid within one month, including default fine and default increment to be
calculated pursuant to Article 89. The debt shall be finalized when the employer pays or commits in written to pay the officially
communicated premium and default fine and default increment. In case the payment liability, undertaken in the written
declaration to be submitted to the Institution, is not fulfilled, then a transaction shall be applied to the employer pursuant to
Articles 88 and 89. If the officially communicated premium and default fine and default increment is not paid, declaration is
not submitted or the Institution finds it necessary to inspect the workplace, then an examination shall be carried out by the
Institution.
Insurance premiums accrued, sua sponte, by the Institution over the minimum workmanship amount determined by the
Institution that it is not notified under procedures stated in paragraphs one and two of this Article, shall be officially
communicated to the employer considering Articles 88 and 89. The employer may submit an objection against the
communicated premium debt, to the Institution within one month following the date of official communication. Objection shall
suspend the transaction. In case of refusal of objection by the Institution, the employer may apply to competent labour court
within one month following the date of official communication of the decision. Applying to the court shall not terminate the
follow – up and collection of the premium debt.
Administrative fine pursuant to number (4) of item (d) and (e) of paragraph one of Article 102 shall be applied, by the officers
of the Institution authorized with inspection and control, to the workplaces which are determined not to notify the minimum
workmanship amount to the Institution.
Public administrations, organizations having revolving fund, institutions and organizations established by law, and banks are
obliged to submit information and documents to be requested by the Institution, in written, regarding execution of this Article,
within maximum one month.
In examining whether sufficient workmanship amount is notified to the Institution, a Commission for Determining Minimum
Workmanship shall be established, consisting of totally seven technical members, of which four are technical personnel of the
Institution, two are from worker and employer confederations represented in Board of Directors and one member from Turkish
Union of Chambers and Stocks, in the body of the Institution, with the purpose of determining minimum workmanship rates to
be considered in determining minimum workmanship amounts required for administering the work and of examining and
deciding on the objections that may be submitted against minimum workmanship rates.
If found necessary by the Institution, more than one Commissions for Determining Minimum Workmanship may be established
based on same principles. The commission meets with absolute majority and decisions shall be reached with the same votes of
minimum four members. In case the members out of the Institution do not attend to subsequent three meetings and to five
meetings within last six months, then members from the next confederation in the rank of membership numbers shall be invited
to substitute the non – attending member of the first confederation.
Members assigned to Commission for Determining Minimum out of the Institution shall receive attendance fee, over the
amount found by multiplying the indicator figure of (2500) with the coefficient used in the calculation of public servant
pensions, for each attended day, from the Institution.
(Appended paragraph: 17/4/2008 – 5754/49th Art.) Reconciliation with the employer may be applied in the calculated
insurance premiums, and administrative fines to be applied to these premiums, together with the default fine and default
increment over the taxable value subject to difference insurance premium, which is determined as a result of minimum
workmanship examination carried out by the Institution officers charged with duties of inspection and control at the permanent
workplaces and which cannot be attributed to the insurance holders, before the report on the issue is sent to the relevant unit by
the Institution. In case of reconciliation, this issue shall be written in minutes. Agreed amounts shall be final and no lawsuits
could be brought or no complaints or objections could be submitted to any authority regarding the amounts subject to
agreement. The agreed premiums and administrative fines shall be payable within maximum one month following the
preparation of reconciliation minutes. The employer shall not benefit separately from advance payment discount for the agreed
administrative fine. In case the agreed amounts are not paid fully within this time period, then the agreement shall be annulled
and the agreed amounts shall not be considered as vested rights. In cases where the agreement could not be reached or
agreement could not be found during reconciliation negotiations or agreement is cancelled, the employer may not request on
this issue at a later time.
(Appended paragraph: 17/4/2008 – 5754/49th Art.) In case the insurance premiums not collected due to discount as a result
of agreement are attributed to the insurance holder due to a resolution of the Institution or court, then missing insurance
premiums shall be collected, together with the default fine and default increment, considering the earning subject to insurance
premium and the service term of the insurance holder.
Working procedures and principles of the Commission for Determining Minimum Workmanship, characteristics of technical
personnel to be assigned to the Commission, method to be applied in determining minimum workmanship, determining data,
criteria for on – site determination to be carried out on completed or ongoing works, establishment, working procedures and
principles of reconciliation commissions, and other procedures and principles regarding the execution of this Article shall be
regulated by a regulation to be issued by the Institution
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(1) The title of this Article was “Minimum workmanship application” ;
however, with Article 49 of Law Number 5754 dated 17/4/2008 it is amended as applied to the text and the expression “institutions and
organizations established by law” is appended following the “organizations having revolving funds” in paragraphs four and five of the same
Article, and the expression “establishment, working procedures and principles of reconciliation commissions” is appended following the
expression “on – site determining criteria to be carried out” in paragraph nine, and all these are applied to the text.
PART TWO
Premium Documents and Payment of Premiums
Premium documents and workplace records (1)
ARTICLE 86 – The employer is obliged to submit the original and additional premium and service document stating;
a) names and surnames, TR identity numbers,
b) earnings subject to premium to be calculated as per Article 80,
c) paid premium days and premium amounts,
of employed insurance holders subject to Article 4 and 5 and of insurance holders subject to social security support premium,
and of which sample shall be established by a regulation to be issued by the Institution, within one month until the end of the
date to be determined by the Institution for the ones under item (c) of paragraph one of Article 4, and until the end of the date to
be determined by the Institution in the month following the month it belongs to for other insurance holders, or if the employer
does not employ any insurance holders, the employer is obliged to notify the Institution about this issue within fifteen days
following the ending date of employing insurance holders.
Employers and workplace owners are obliged to keep workplace books, records and documents, for a period of ten years
starting from the beginning of the year following the year of such documents, and public administrations are obliged to keep
such for a period of thirty years, liquidation and bankruptcy administration officers are obliged to keep such during their duties,
and these are obliged to present such within fifteen days to the Institution officers charged with inspection and control duties,
upon their requests.
In case the employer temporarily transfers the insurance holder in order to fulfil working for another employer pursuant to
Article 7 of Labour Law Number 4857, then the transferee shall be obliged, jointly with the employer, for submitting to the
Institution, within the same time period, the documents stated in paragraph one regarding the temporary work relation period.
It is obligatory for the employer to add the documents proving that the insurance holders, who are declared not to work and not
to be paid on certain workdays in a month, have worked less than thirty days, to the premium and service document of the
concerned month. This condition shall not be sought for public administrations and for workplaces where collective labour
agreement is signed.
In case information and documents proving that the insurance holders worked less than thirty days are not submitted to the
Institution within the due time for monthly premium and service document or in case submitted information and documents are
not considered valid by the Institution, monthly premium and service document is prepared by the Institution, sua sponte, for
periods declared less than thirty days, and the premiums shall be collected pursuant to the provisions of this Law.
Employers or sub employers who employ insurance holder and employers who are transferees of insurance holders in order to
fulfil work action are obliged to display, at a place possible to be seen by the insurance holders, a copy of monthly premium
and service document approved by the Institution, at the workplace where insurance holders work, or in case of more than one
workplaces, separately at each workplace where insurance holders work, starting from the day following the end of the due
time for submitting the documents to the Institution until the end of the period for submitting the subsequent document.
(Amended seventh paragraph: 17/4/2008 – 5754/50th Art.) In case, as a result of actual examinations or examinations in
workplace records by the Institution’s officers authorized with inspection and control duties or of the investigations, inspections
and examinations carried out by own control officers of public administrations or from the documents or information prepared
by or received from public institutions and organizations and banks, the documents which are found to belong to working
insurance holders and to be submitted to the Institution pursuant to this Law are not submitted or submitted incomplete within
one month in spite of official communication, these documents shall be prepared by the Institution, sua sponte, and the
contained insurance premiums shall be determined and officially communicated by the Institution to employers. The employer
may submit an objection against the premium debt communicated pursuant to this Article, to the concerned Institution unit
within one month following the date of official communication. Objection shall suspend the transaction. In case of refusal of
objection, the employer may apply to competent labour court within one month following the date of official communication of
the decision. Applying to the competent court shall not terminate the follow – up and collection of the premium debt. In case
the court rules in favour of the Institution, then provisions of Article 88 and 89 on premium debts shall be applied.
(Appended paragraph: 17/4/2008 – 5754/50th Art.) For the insurance holders who are determined not to notify, or notify
incompletely, the Institution about their services or earnings subject to premium, although they are found to be working not
based on records and documents from actual examinations or examinations in workplace records by the Institution’s officers
authorized with inspection and control duties or from the investigations, inspections and examinations carried out by own
control officers of public administrations, only the section, which belong to one year before the date on which highest number
is determined, of their past services or earnings subject to premiums shall be taken into consideration.
If insurance holders, for whom monthly premium and service documents are not submitted by employer and who could not be
determined to work by the Institution, can prove that they work, with a written judgment, by applying to labour court within
five years from the end of the year of their services, then monthly earning totals and paid premium days stated in the court
judgment of such individuals shall be taken into consideration.
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(1) With Article 50 of Law Number 5754 of 17/4/2008; the expression “by
the end of twenty fifth day of the month following the month it belongs to” present in paragraph one of this Article is amended as “within one
month until the end of the date to be determined by the Institution for the ones under item (c) of paragraph one of Article 4, and until the end of
the date to be determined by the Institution in the month following the month it belongs to for other insurance holders” and is applied to the
text
If the Institution finds out that in one or more works where insurance holders work, necessary monthly premium and service
documents are not submitted by the institution or earnings or paid premium days in the submitted monthly premium and service
documents are incomplete although the conditions stipulated in this Law are fulfilled, then necessary payments shall be made
from sickness and maternity insurances.
Transactions for fulfilling the obligations in this Article shall be carried out pursuant to Article 102.
The Institution is authorized to determine different time periods for submitting premium documents based on the characteristics
of workplace at public administrations. Procedures and principles on the implementation of this Article and the content and
formant of the documents shall be regulated by the Regulation to be issued by the Institution.
Persons obliged to pay premiums
ARTICLE 87 – In terms of short and long term insurance branches and universal health insurance and optional insurances, in
the execution of this Law;
a) (Amended: 17/4/2008 – 5754/51st Art.) for individuals subject to item (a) and (c) of paragraph one of Article 4 and item (a)
of Article 5, their employers,
b) for individuals subject to item (b) of paragraph one of Article 4 and among such individuals, those who are subject to social
security support premium, optional insurance holders and individuals listed in items (d) and (g) of paragraph one of Article 60,
the individuals themselves,
c) for individuals under item (c) of paragraph one of Article 60, the relevant public administrations, provided that premium year
is covered from the central government budget,
d) (Amended: 17/4/2008 – 5754/51st Art.) for individuals under item (e) of paragraph one of Article 60 and under item (e) of
Article 5, Turkish Labour Institution,
e) for candidate apprentices, apprentices and students who receive vocational education at enterprises in item (b) of Article 5
and for students subject to compulsory apprenticeship in vocational high schools, the Ministry of National Education or the
schools in which such students receive education, for students subject to compulsory apprenticeship during higher education,
the higher education institution in which they receive education,
f) (Amended: 17/4/2008 – 5754/51st Art.) for individuals subject to items (c) and (g) of Article 5, either themselves or their
employers,
are persons obliged to pay premiums.
Payment of premiums
ARTICLE 88 – (Amended: 17/4/2008 – 5754/52nd Art.)
An employer who employs insurance holders stated in item (a) of paragraph one of Article 4 shall deduct the insurance holders’
share of premium amounts, to be calculated pursuant to this Law, over the total of earnings subject to premiums of the
employed insurance holders in one month, and shall pay this amount, by adding his/her own share of premium amounts, to the
Institution, before the end of the day to be determined by the Institution.
Provisions in paragraph one shall be applicable to the premiums to be calculated over the earnings deserved but not paid.
For individuals deemed to be universal health insurance holders pursuant to items (b), (c), (d) and (g) of paragraph one of
Article 60, it is obligatory to pay thirty full days of universal health insurance premiums each month. Such that, if the universal
health insurance holders under item (b) of paragraph one of Article 60 has paid premium days under compulsory insurance in
the same month, then universal health insurance premium equal to the number of optional insurance days shall be paid for the
remaining days.
For individuals who are insurance holders under item (a) of paragraph one of Article 4 but work part time or on call pursuant to
Articles 13 and 14 of Law Number 4857 and for insurance holders who work less than 30 days a month at household services
pursuant to this Law, it is obligatory to complete the universal health insurance premiums of missing days to 30 days. Universal
health insurance premiums of such insurance holders related with their missing days shall be payable under number (1) of item
(c) or under item (g) of paragraph one of Article 60. Universal health insurance premiums of insurance holders employed at
workplaces owned by public administrations related with the months in which labour contract is suspended shall be payable by
the concerned public administration, over 30 – day amount of the lower limit of daily earning subject to premium determined as
per Article 82.
For individuals under item (c) of paragraph one of Article 60, the universal health insurance premiums payable by the persons
obliged to pay premiums shall be calculated based on the total number of persons, to be found by adding the number of persons
listed in numbers (3) and (10) of this same item to the number of persons to be found by dividing the total number of persons in
numbers (1) and (2) by three as of the month in which the premium will be accrued. However, among such individuals, who are
also universal health insurance holders under items other than item (c) of paragraph one of Article 60, shall not be included to
the number of persons to be determined as per this paragraph.
Obligated persons in item (b) of paragraph one of Article 87 shall pay their premiums of each month to the Institution until the
end of the day to be determined by the Institution in the following month. Such individuals may pay their premiums in advance,
limited with maximum 360 days. In case of advance payment, for each day in advance payment discount provisions as per
Article 1 of Law Number 6183 dated 21/7/1953 on Procedure for Collecting Public Claims. However, the prepayment discount
shall not be deducted from earning subject to premium. Prepayment insurance term shall be included in the paid premium days,
starting from the first day of each month the insurance premium belongs to. In case optional insurance ends within the period in
which prepayment is made and which is not included in number of paid premium days, premiums of the days not included in
insurance term shall be refunded to the concerned parties.
For insurance holders subject to number (4) of item (b) of paragraph one of Article 4, the Institution is authorized to determine
the premium payment dates or periods, in a manner to collect universal health insurance premiums and short and long term
insurance branches premiums separately or collectively.
Insurance holders under item (b) of paragraph one of Article 4 are obliged to pay premiums for thirty full days for each month.
An employer who employs insurance holders stated in item (c) of paragraph one of Article 4 shall deduct premium amounts to
be calculated pursuant to this Law over the total of earnings subject to premiums of the employed insurance holders, and shall
pay this amount, by adding his/her own share of premium amounts, to the Institution, before the end of the day to be
determined by the Institution.
Liable parties listed in items (c) and (d) of paragraph one of Article 87 shall pay to the Institution the premiums of each month
until the end of next month.
Premium amounts not actually paid to the Institution shall not be included in the expenses in income and corporate tax
applications.
The Institution is authorized to collect the premium debts of individuals registered as insurance holders under number (4) of
item (b) of paragraph one of Article 4, by applying deductions between rates of 1% and 5%, provided that the amount does not
exceeds the debt from agricultural products they sell.
Premium debts may also be paid by deducting from value added tax return claims. In such a case, the right holder of value
added tax return may request deduction for premium debts of themselves, of employers they purchased goods or services, or
with whom they have a partnership or association relation. In case the premium debts before the month, in which such
employers request deduction, are paid in deduction within fifteen days following the payment term stated in paragraph one,
these shall be deemed to be made in due time. However, although a request is submitted for deducting premium debts from
value added tax claims, for premium debts not deducted on time or deducted incompletely, default fine and default increment
shall be applicable starting from the day following the payment terms stated in paragraph one. The Institution is authorized,
upon positive opinion of the Ministry of Finance, to determine the employer who will benefit from this application, based on
their area of activities, enterprise types, and enterprise sizes, and to extend, not longer than thirty days, the premium debt
payment term of employers requesting deduction in favour.
The Institution is authorized to collect premiums and every kind of claims, by deducting from its debts towards employers.
The Institution is authorized to bring the obligation of paying premiums using special payment methods and to determine the
collection organizations to which the premiums will be deposited.
For the collection of premiums and other claims of the Institution not paid in time, Articles of Law Number 6183 on Procedure
for Collecting Public Claims other than Articles 51, 102 and 106. The Institution uses the authorities vested to Ministry of
Finance and other public institutions and organizations and authorities in the execution of Law Number 6183.
The Institution is authorized to accept any kind of guarantee, including commercial enterprise over New Turkish Liras and/or
foreign currency, movable and/or immovable property collateral, for guaranteeing any kind of claim, excluding the claims
followed up under Law Number 6183.
The Institution’s premiums and other claims followed up under Law Number 6183 bear the characteristic of public claim and
are privileged. Indemnity and fines laid sown in Execution and Bankruptcy Law Number 2004 shall not be applicable for the
Institution in case any kind of lawsuit or execution prosecution, to which the Institution is a party, conclude against it.
Labour court at the location where the creditor of the Institution resides shall have authority in resolving disputes that may arise
in the execution of Law Number 6183 on Procedure for Collecting Public Claims in collecting premiums and other claims of
the Institution. Applying to the competent labour court shall not terminate the follow – up and collection of claims.
If the insurance premiums and other claims of the Institution are not paid in the terms laid down in this Law, then public
servants of public administrations charged with duty on accrual and payment shall be responsible, collectively and jointly with
the highest level managers or authorities and legal representatives, including the company board of director members of other
employers having artificial personality, towards the Institution.
The Institution is authorized to determine that the payments are paid at different times due to the characteristic of the workplace
at public administrations. Authorized personnel of the Institution who do not resort to legal execution within maximum one
year following the date of maturity for the collection of premium claims shall be prosecuted pursuant to general provisions.
Procedures and principles on the implementation of this Article shall be regulated by the Regulation to be issued by the
Institution.
Being successor of premium debts, default fine and default increment, and premiums which require refunding
ARTICLE 89 – (Amended first paragraph: 17/4/2008 – 5754/53rd Art.) If the workplace where the insurance holder works
is transferred with all active and passive assets or is moved or joins in or merges with another workplace, then new employer
shall be collectively and jointly responsible for the debts of former employer consisting of premiums and default fines and
other derivatives towards the Institution. Contractual provisions contrary to this provision shall not be applicable for the
Institution. The Institution is authorized to determine procedures and principles regarding execution of this paragraph.
If the Institution’s premium and other claims are not paid in due time and fully, then the unpaid section shall be increased
applying a default fine of 3% for each month in the first three months following the end of the payment term. In addition,
default increment shall be calculated by applying, to the amounts found for each month, monthly average interest of domestic
government bonds exported with discount in New Turkish Liras for the previous month to be declared by Undersecretariat of
Treasury separately for each month, starting from the end date of the payment term until the debt is paid out. However, in the
month where the payment is made, default increment shall be calculated daily. Council of Ministers is authorized to increase
default fine rate applicable to the first three months by two folds or to decrease it down to 1%, to restore to the legal rate and to
determine the date of application. Even if a lawsuit and execution prosecution is in progress, default fine and default increment
for the unpaid section of premiums and other claims of the Institution shall be collected.
Premiums which are found to be collected wrongly or inappropriately shall be refunded to employers, insurance holders,
optional insurance holders or universal health insurance holders or right holders, according to their shares, together with legal
interest, unless a period of ten years has not passed since the date they are collected. Legal interest shall be calculated for the
time from the month following the depositing date of the premium to the Institution to the beginning of the month of return.
However, provision of Article 65 of Code of Obligations is preserved.
Pensions, incomes and benefits payable and health – care services provided pursuant to this Law shall be terminated in case the
insurance holders, optional insurance holders, universal health insurance holders lose their conditions to benefit from pensions,
incomes, benefits and health – care services due to refunding premiums. Wrong or inappropriate expenses shall be taken back
from the concerned parties pursuant to provisions of Article 96.
Deduction of premium and administrative fine debts from progress payments, payment and seeking termination of
connection document (1)
ARTICLE 90 – (Amended first paragraph: 17/4/2008 – 5754/54th Art.) Public administrations and organizations having
revolving funds, organizations under Banking Code number 5411 and institutions and organizations established by law are
obliged to notify the Institution about the contractors of any work they open to tender and their addresses within fifteen days.
(Amended second paragraph: 17/4/2008 – 5754/54th Art.) Progress payments of employers shall be paid, provided that they
do not have any administrative fine, premium or premium – related debts to the Institution. Their performance bonds shall be
returned after it is determined that they do not have any debts to the Institution related with the contracted work. Any kind of
transfer, alienation and change of owner over any kind of claims, guarantees and progress payments of employers, excluding
worker wages, related with public administrations and organizations with revolving funds, banks and institutions and
organizations established by law shall be effective on the section remaining after the part covering the claims of Institution is
removed.
(Amended third paragraph: 17/4/2008 – 5754/54h Art.) Procedures and principles for deduction and payment of progress
payments and keeping guarantees as a collateral for premium and administrative fine debts shall be established by a regulation
to be issued by Council of Ministers.
(Amended fourth paragraph: 17/4/2008 – 5754/54th Art.) It is obligatory to request from the concerned parties a document,
which is issued by the Institution and states that the concerned parties do not have any debts to the Institution, because of
construction made before temporary settlement or structure using permission is granted by offices of governors, municipalities,
provincial special administrations and other authorities competent to issue licenses, and in transactions carried determined by
Council of Ministers for other public administrations and organizations having revolving fund, institutions and organizations
established by law and banks.
In cases where progress payment is paid, performance bond is returned or temporary settlement and structure using permission
is issued or other transactions are carried out without fulfilling the obligations stipulated in this Article, administrative and
penal transactions shall be applied to the concerned parties pursuant to the general provisions.
(Appended paragraph: 17/4/2008 – 5754/54th Art.) It is obligatory that before granting state aids, incentives and supports
applied, except non – cash ones which have started previously and is ongoing, at research, development, production,
investment, marketing and in all similar phases, provided with laws, decrees and other legislation in the manner of allocating
resources from public based on special documents and permissions for certain regions or sectors or issued by public institutions
and organizations excluding general regulations applied throughout the country and not based on a special permission or
document, documents and information stating that the employer does not have any matured premiums or administrative fine
debts or have divided into instalments or restructured the existing ones, should be requested. State aids, incentives and support
payments made shall be taken back, together with sanctions under relevant legislation, from those whose agreement is annulled
due to not fulfilling own liabilities regarding deferred and divided into instalments or restructured debts or, other than such
reasons, who are later on found not to benefit from such aids, incentives and supports. Procedures and principles regarding
execution of this paragraph shall be determined by the Institution receiving the options of Ministry of Finance and
Undersecretariat of Treasury.
Submission time for documents in disaster cases and deferring premiums
ARTICLE 91 – Employers and insurance holders under item (b) of paragraph one of Article 4, whose workplaces suffer from
disasters such as fire, flood, landslide, earthquake and whose agricultural activity is damaged due to natural disasters, if they
request in three months from the date of incident and if it is found out in the examination that they are incapable of paying
premiums, provided that they document their situation, then matured existing premium debts before the date of disaster and the
premium debts of three months following the date of disaster may be deferred by the Institution, up to one year from the date of
incident.
In cases stated in paragraph one, if the monthly premium and service documents which should be submitted in the month in
which disaster took place are submitted to the Institution within three months following the month of the disaster, then these
shall be deemed to be submitted in time.
The Institution is authorized to determine and postpone the due date of submitting documents they employers, insurance
holders and right owners, who suffered direct or indirect damages at disaster areas due to disasters decided to affect general life
pursuant to Law Number 7269 of 15/5/1959 on Aids to be Made and Measures to be Taken for Disasters Effecting General Life
, are obliged to submit pursuant to this Law and the payment terms of premiums that need to be paid and other claims of the
Institution, considering the conditions and developments at the disaster area, independent from the time periods in this Law.
Time limit shall not be applied to the postponed premium debt and default fine and default increment shall not be applied to the
deferred section.
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(1) The title of this Article was “Seeking termination of connection
document”; however it is amended by Article 54 of Law Number 5754 of 17/4/2008 as applied in the text.
SECTION FIVE
Common and Miscellaneous Provisions
PART ONE
Common Provisions
Compulsory state and termination of insurance, and social security registration number
ARTICLE 92 – (Amended first paragraph: 17/4/2008 – 5754/55th Art.) For individuals under short and long term insurance
it is compulsory to be insurance holders and universal health insurance holders and for individuals under universal health
insurance it is compulsory to be universal health insurance holders. Contractual provisions for removing, reducing, renouncing
or transferring to a third party the insurance rights and obligations stipulated in this Law shall be invalid.
If premium debts and administrative fines are not paid upon notification to be made by the Institution to the employer for
paying insurance premiums and administrative fines to be charged as per this Law, then documents stating the premium debt
and administrative fine, prepared by the Institution, shall be effective as documents prepared duly by public offices.
Insurance status shall be terminated in case the conditions to be deemed to be insurance holder in accordance with this Law are
not fulfilled or in case of death.
As for the social security registration number in registration and all other transactions for insurance holders, optional insurance
holders, and their right holders, universal health insurance holders and their dependants, TR identity number shall be used for
Turkish citizens and identity number to be issued by Ministry of Interior Affairs shall be used for foreigners. (1)
Time limit in transfer, alienation, sequestration and claims of Institution (2)
ARTICLE 93 – (Amended first paragraph: 17/4/2008 – 5754/56th Art.) The incomes, pensions and benefits of insurance
holders and their right holders and claims of health – care service providers from the Institution arising due to universal health
insurance provisions may not be transferred or alienated pursuant to this Law. Incomes, pensions and benefits may be
sequestrated except claims requiring follow – up and collection pursuant to Article 88 and alimony debts.
(Amended second paragraph: 17/4/2008 – 5754/56th Art.) Premiums and other claims of the Institution shall be subject to a
time limit of ten years, starting from the beginning of calendar year following the date on which the payment term is matured.
Time limit for premiums and other claims of the Institution shall be applied as ten years starting from the finalization date of
court judgment if they arise due to court judgment; from the date of report if they are aroused from findings of Institution
officers charged with inspection and control duties; from the date on which the results of investigations, inspections or
examinations are received by the Institution if they arise as a result of investigations, inspections and examinations carried out
by public administrations’ own inspection personnel in accordance with their legislation; from the date of receipt of information
and documents by the Institution, if they arise from information and documents received from banks, organizations having
revolving funds, public administrations and institutions and organizations established by law. Default fine and default
increment to be calculated as per Article 89 for such claims shall be applied starting from the day following the final day of the
payment term stipulated in Article 88.
Compensation and revoking lawsuits to be brought by the Institution based on this Law shall be subject to a time limit of ten
years. Time limit shall start from the approval date of the Institution for income and pensions subject to revoking and from the
date of expense or payment for expenses and payments.
Payments made after the time limit period shall be accepted. However, the period during which insurance holders subject to
item (b) of paragraph one of Article 4 do not pay premiums due to time limit shall not be included in the insurance term and the
insurance rights and obligations for this period shall be cancelled.
Control examination
ARTICLE 94 – Limited with the scope of the investigation carried out, the Institution may request control examination and
analyses in order to determine that;
a) whether universal health insurance holder or their dependants, who receive health – care services, have really received the
said health – care services,
b) whether the insurance holder, optional insurance holder, or their right holders really have the problems stated in invalidity,
incapacity reports.
Insurance holders who are put on invalidity, duty disability pension or permanent incapacity income, may request changes in
their pensions or incomes, setting forth that there is an increase in their disabilities or that they are in need of care of another
person, whereas the Institution may request that the insurance holders who are put on disabled veteran, duty disability,
invalidity pension or permanent incapacity income, and disabled children who have lost minimum 60% of their working power
and are put on pension and income, are held subject to control examination. (3)
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(1) With Article 4 of Law Number 5754 dated 17/55/2008 the expression
“social security registry to be issued by the Institution” present in this paragraph is amended as “identity issued by the Ministry of Interior
Affairs” and is applied to the text.
(2) The title of this Article was “Time limit in transfers, alienations and
claims of the Institution”; however it is amended by Article 56 of Law Number 5754 of 17/4/2008 as applied in the text.
(3) With Article 65 of Law Number 5754 dated 17/4/2008; the expression
“excluding disabled veterans and individuals disabled of duty” present in this paragraph is amended as “disabled veterans, duty disability”;
and with Article 66 of the same Law, the expression “duty disability” is appended following the term “invalidity” and the amendments are
applied to the text.
Depending on the invalidity status to be re – determined in the control examination carried out by the Institution or the
examination carried out upon request of the insurance holder or at the end of work orientation, the invalidity pension or
permanent incapacity income shall be increased, decreased or terminated starting from the beginning of the payment term
following the date of report on which the new invalidity status is based.
Income and pension granted to disabled children, who have lost minimum 60% of their working power, shall be terminated
starting from the beginning of the payment term following the report date, depending on their invalidity status to be determined
by the control examination.
Invalidity pension and permanent incapacity income of insurance holders who do not have the control examination although
they do not have an acceptable handicap from the date stated in written notification of the Institution until the beginning of the
next payment term, and the income or pension granted to disabled children who have lost minimum 60% of their working
power, shall be terminated at the beginning of the payment term following the date stated for control examination.
However, the terminated income or pension of an insurance holder or disabled children, who have had control examination
within three months from the date stated in written notification of the Institution and whose invalidity or permanent incapacity
status continues, shall be granted again starting from the date it is terminated.
Invalidity pension or income to be re – calculated based on new permanent incapacity degree of an insurance holder, who have
had control examination within three months from the date stated in written notification of the Institution and whose invalidity
or permanent incapacity status found to persist, and income and pension of disabled children who are receiving income and
pension and who are incapable of working, shall be started to be paid again from the beginning of the month following the date
of report.
Procedures and principles on the implementation of this Article shall be regulated by the Regulation to be issued by the
Institution.
Determining procedures and principles of medical reports
ARTICLE 95 – Pursuant to this Law, the Institution is authorized to determine the procedures and principles for transfers to
be made for abroad treatment, for reports on granting working power loss, temporary incapacity benefits, and for health
committee reports which will be the basis for loss of earning in profession or of working power due to work accident or
occupational disease, to determine the criteria that should be fulfilled by the health – care service providers authorized to issue
such reports, and to return the inappropriate health committee reports and their basis medical documents to the issuing health –
care service provider and to request it re – arranged to include determined information.
In the case of objecting to health committee reports prepared duly on transfers for abroad treatment, on duty disability degree,
on loss of earning power in profession or on degrees of loss of earning power in profession, found as a result of work accident
or occupational disease, and to decisions reached by the Institution based on other documents, the issue shall be decided on by
the Social Insurance Health High Committee, by examining the duly prepared health committee report and its basis medical
documents, and other required documents. (1)
Procedures and principles on the implementation of this Article shall be regulated by the Regulation to be issued jointly by the
Institution and the Ministry of Health.
Recalling inappropriate payments
ARTICLE 96 – Any kind of payment under this Law, which is determined to be made in excess or inappropriately by the
Institution to employers, insurance holders, optional insurance holders, individuals receiving income or pension, and to their
right holders, universal health insurance holders and their dependants, together with legal interest to be calculated starting from;
a) the dates of such payments, for the payments made within the past ten years from the date of finding erroneous transaction, if
it arose from intentional or faulty action,
b) without interest for payments to be made within three months following the notification of the concerned party about the
total of payments made in the past maximum five – year period from the date on which the erroneous transaction is found, and
for payments to be made after the end of three months, starting from the end of this period, if this is caused due to an erroneous
transaction of the Institution,
shall be deducted from the credits, if any, of the concerned parties from the Institution or shall be recalled pursuant to general
provisions.
Deducting inappropriate payments from claims shall be carried out on the principal of debts, starting from the oldest one, and
legal interest shall be applicable to the remaining debt. This provision shall be applicable in deducting inappropriate payments
made to another right holder from the same file, provided that concerned right holders consent.
In deducting inappropriate payments from incomes and pensions, the debt amount calculated with the legal interest as of the
beginning of payment term in which deduction will take place shall be applied by deducting at 25% from said incomes or
pensions.
Procedures and principles regarding the execution of this Article and determining and taking back inappropriate payments shall
be regulated by the regulations to be issued by the Institution.
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(1) With Article 66 of Law Number 5754 dated 17/34/2008, the expression
“degree of duty disability” is added after the expression “transfers to be made” in this paragraph and is applied to the text.
Time limit, loss of right and advance payment
ARTICLE 97 – Unless otherwise stated in the provisions of this Law, of the incomes and pensions which should be granted in
cases of work accident, occupational disease, duty disability and survivors, the section which is not requested within five years
following the granting date of the right shall be barred by the statute of limitations. (Abrogated final sentence: 17/4/2008 –
5754/57th Art.) (1)
The above provisions shall not be applicable for the individuals who prove, pursuant to general provisions, that not applying to
the Institution is based on justified grounds.
Other rights vested by the short term insurance branches and by survivors insurance shall be lost in five years following the
granting date of the right.
Incomes and pensions of individuals who do not collect their incomes and pensions, payable pursuant to this Law, continuously
for six months following the accrual dates shall be terminated in order to determine whether the conditions for granting income
and pension are still present.
Claims of universal health insurance holders and their dependants shall be barred by the statute of limitations if not requested
within two years after the receipt of information on the incident causing the right and shall be cancelled at the end of five years
following the date of incident causing the right.
The Institution is authorized to pay advance payments in case the claims of insurance holders and their right holders and
general insurance holders and their right holders deserved in terms of execution of this Law are not paid in due time.
(Amended seventh paragraph: 17/4/2008 – 5754/57th Art.) The amount between 75% and 60% of accrued claims shall be
payable as advance payment to the health – car service providers, in order to be deducted from their claims within maximum
forty five days following the date of delivery of the invoices. Within ninety days, examination of invoices and attached
documents shall be completed and the remaining amount shall be paid.
(Appended paragraph: 17/4/2008 – 5754/57th Art.) For the prices of health – care services provided pursuant to Article 66,
advance payment may be payable before the health – care service is provided, upon request of the abroad health – care service
provider.
Not making deductions from wages, provisions on private insurance holders and executing social security contracts
ARTICLE 98 – The employers shall not make deductions from the wages of insurance holders due to the his/her own
liabilities for social insurance and universal health insurance. In cases not included in the provisions in this Law, the provisions
regarding private insurance holders shall not be taken into consideration in applying the provisions of this Law.
Contribution shares, the individuals benefiting from health – care services are obliged to pay pursuant to this Law, shall not be
subject to guarantee or payment by private insurance companies.
(Appended paragraph: 17/4/2008 – 5754/58th Art.) Procedures and principles regarding to annual or longer term
complementary or supportive private health insurances shall be laid down by the Undersecretariat of Treasury, based on
positive opinion of the Institution.
Any kind of transactions and calculations to be made under international social security conventions shall be executed by the
Institution. Reference made to the contact institution in the concerned conventions shall be deemed to be made to the
Institution.
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(1) With Article 57 of Law Number 5754 dated 17/34/2008, the expression
“duty disability” is added after the term “occupational disease” in this article and is applied to the text.
PART TWO
Miscellaneous Provisions
Regulations and notifications regarding social security
ARTICLE 99 – Any kind of legal regulation regarding social security rights and obligations shall be carried out in this Law.
Provisions of Official Notification Law Number 7201 dated 11/2/1959 shall be applicable on the notifications to be made
pursuant to this Law.
Right to request information and documents, procedure for submitting information and documents to the Institution
ARTICLE 100 – (Amended: 17/4/2008 – 5754/59th Art.)
The organizations under Banking Law number 5411, organizations having revolving funds and other real and artificial persons,
excluding discrete information and document requests, directly, and public administrations and organizations and institutions
established by law, based on protocols entered with the Institution, are obliged to provide any kind of requested information,
continuously and/or periodically, to ensure that the information is viewed on electronic media, to ensure the security of such
viewed information, and to submit any kind of document that they are obliged to keep and any kind of records on microfiche,
microfilm, magnetic tape, diskette, and similar media and to present all of the system and passwords, necessary for rendering
accessible and readable such information, provided that the provisions on cases which would cause grave results for the
security of State and fundamental foreign benefits and on the confidentiality of family life and right to defend are preserved,
not considering the banning and restricting provisions in special laws, even if they are secret, limited with purposes of ensuring
social security of individuals by the Institution, follow – up and collection of Institution’s claims pursuant to Law Number
6183, and other duties charged under this Law.
The concerned individuals, institutions and organizations under this Article are obliged to respond to the said request within the
time period to be determined by the Institution and to show necessary convenience.
The Institution is authorized to hold it obligatory for real and artificial persons to send any kind of document or information to
be submitted as per this Law via Internet, electronic medium or similar media, to merge any kind of document, notification and
declaration that should be submitted to the Institution with forms of other public administrations, to receive such documents
from the Internet and electronic information processing media of public administrations, to deem notifications made to such
administrations as submitted to the Institution, to create on information processing media any kind of information and
document, to be prepared by the Institution, a sua sponte or upon requests of concerned employers, insurance holders or other
institutions, organizations or individuals regarding the execution of this Law, to decide on issuing information and documents
to be prepared in this way to the concerned persons only on Internet or similar communication media. Information and
documents to be prepared on electronic media shall be valid as official documents for judicial and administrative authorities.
In cases where real or artificial persons, who are bound to submit documents or information on Internet, electronic medium or
similar media, cannot submit the said documents or information to the Institution before the final time period foreseen in this
Law or cannot pay the premiums contained therein in legal time, due to failure of the Institution’s information processing
systems for any reason, if such individuals submit the documents and information and pay the premiums contained therein
before the end of fifth day following the date on which such problems are resolved, then such obligations shall be deemed to be
fulfilled in the time period foreseen in this Law.
Procedures and principles on the implementation of this Article shall be regulated by the Regulation to be issued by the
Institution.
Place of resolution of conflicts
ARTICLE 101 – Unless otherwise specified in the provisions of this Law, conflicts that may arise due to the execution of the
provisions of this Law shall be resolved in labour courts.
SECTION SIX
Administrative Fines and Provisions for Dissolution
Administrative fines to be applied by the Institution
ARTICLE 102 – (Amended: 17/4/2008 – 5754/60th Art.)
Even if administrative fine is foreseen for the following actions in laws, of which basis is given by the Institution, in addition;
a) 1) Administrative fine equal to the minimum wage shall be applied to each insurance holder, who does not submit the
notification in paragraph one of Article 8 and in Article 61within the time period stated in this Law or in format and procedure
laid down by the Institution, or who do not send such on Internet, electronic medium or similar media although they are obliged
to submit them on such mediums.
2) Administrative fine equal to two times the minimum wage shall be applied for each insurance holder who is obliged to
submit the notification but are found, based on information and documents received from banks, organizations having
revolving funds, public administrations and institutions and administrations established by law, or on court judgments, or on
examinations carried out by Institution’s officers charged with duty of inspection and control, or on investigations, inspections
and examinations carried out by the control officers of other public administrations pursuant to their legislation, that they have
not submitted the notification stated in paragraph one of Article 8.
3) Administrative fine equal to five times the minimum wage shall be applicable to each insurance holder, in case it is found
out that notification is not submitted again in the cases listed in number (2) pf this item within one year following the receipt
date of information and documents received from banks, organizations having revolving funds, public administrations and
institutions and administrations established by law, or date of examinations carried out by Institution’s officers charged with
duty of inspection and control, or date of investigations, inspections and examinations carried out by the control officers of
other public administrations pursuant to their legislation, regarding the fact that notification is not submitted based on
workplace.
b) to individuals, who do not send the notification in Article 11 of this Law in the time period stipulated in this Law or in
accordance with the format or procedure determined by the Institution or, where it is made obligatory by the Institution to
submit such on Internet, electronic medium or similar media, the ones who do not submit them on said medium;
1) shall be charged with administrative fine equal to three times the minimum wage for public administrations and for those
who are obliged to keep books pursuant to balance sheet principle,
2) shall be charged with administrative fine equal to two times the minimum wage for those who are obliged to keep other
books,
3) shall be charged with administrative fine equal to the minimum wage for those who are not obliged to keep books.
c) for each and every action, to the individuals who do not submit the documents that must be submitted pursuant to Article 86,
in accordance with the format or procedure determined by the Institution or where it is made obligatory by the Institution to
submit such on Internet, electronic medium or similar media, who do not submit them on such media and in the time period
stipulated in this Law;
1) administrative fine equal to one fifth of the minimum wage shall be applicable per registered insurance holder, provided that
the amount is not over two times the monthly minimum wage in case the document is original,
2) administrative fine equal to one eighth of the minimum wage shall be applicable per insurance holder registered in each
attached document, provided that the amount is not over two times the monthly minimum wage in case the document is
attachment,
3) administrative fine equal to half of the minimum wage per insurance holder registered in each attached document, in case the
attached document is issued, sua sponte, by the Institution based on paragraph five of Article 86, provided that the amount shall
not be over two times the monthly minimum wage,
4) administrative fine equal to two times the monthly minimum wage in case it is found out, based on information and
documents received from banks, organizations having revolving funds, public administrations and institutions and
administrations established by law, or on court judgments, or on examinations carried out by Institution’s officers charged with
duty of inspection and control, or on investigations, inspections and examinations carried out by the control officers of other
public administrations pursuant to their legislation, that it is related with insurance holders who have not communicated, or
notified incompletely, their services or earnings to the Institution, independent of the facts whether the document is original, is
attachment or is prepared by the employer, or not,
shall be applied.
d) Administrative fine equal to two times the minimum wage shall be applied for each month attributed to incomplete
workmanship amount determined not to be communicated to the Institution, based on reports prepared by inspection and
control officers authorized to examine books and documents pursuant to Article 59 or by certified public accountants and
chartered accountants stated in paragraph five of Article 59.
e) To individuals who do not completely fulfil the obligation in paragraph two of Article 86 without any force majeure, within
fifteen days, in spite of Institution’s written warning;
1) administrative fine equal to twelve times the monthly minimum wage shall be applied for those who are obliged to keep
books based on balance sheet principle,
2) administrative fine equal to six times the minimum wage shall be applied for those who are obliged to keep other books,
3) administrative fine equal to three times the minimum wage shall be applied for those who are not obliged to keep books,
4) Provided that the amount of fine that should be applied for not presenting books and documents which are compulsory to
keep, besides not presenting all of the books and documents within due time, the section of the books, which are certified after
the legal certification period is over, before the certification date, books in which workmanship expenses are not entered, books
which are kept improperly or incompletely in a manner not to allow determining earnings subject to insurance premiums
accurately, the books of the concerned month in which the earnings and earning payments which will be used in calculating the
insurance premiums of any month are not entered to the books of that accounting year (including cases where earnings subject
to insurance premium is based on payment), shall not be valid and an administration fine equal to half of monthly minimum
wage shall be applied for each calendar day in which such invalidity cases occur; books, which should be certified before being
used but are used without certifications, shall not be valid and, considering the type of book that is obliged to be kept, an
administration fine pursuant to numbers (1) and (2) of this item; books which are kept pursuant to enterprise account principle
instead of balance sheet principles pursuant to Tax Procedure Code shall be invalid and an administrative fine shall be applied
pursuant to number (1) of this item;
5) Registration number of workplace, concerned month of the payroll, name and surname of insurance holder, social security
registration number of insurance holder, number of paid wage days, wage of insurance holder, amount of paid wage and
signature of insurance holder proving that the wage is received must be present on monthly wage payment payroll presented by
employers. Wage payment payrolls which do not include any one of the stated issues (excluding payments made in return to
receipt or via bank transfer for signature condition) shall not be valid and administrative fine equal to half of monthly minimum
wage shall be applied for each invalid wage payment payroll,
Administrative fines shall not be applied separately for invalidity actions for books and documents found to be invalid, partially
or fully, among the ones submitted to examination after the end of the presentation period; administrative fine shall be applied
pursuant to numbers (1), (2) and (3) of this item considering only the type of book.
f) Administrative fine equal to two times the monthly minimum wage shall be applied to individuals who do not fulfil their
obligations stated in paragraph five of Article 85 and in paragraph six of Article 86, within stated time period.
g) Administrative fine equal to monthly minimum wage shall be applied to institutions and organizations and artificial persons,
who do not fulfil the obligations stated in paragraph three of Article 8, in paragraph three of Article 9 for the ones stated in item
(b) of paragraph one the same Article, in paragraph three of Article 47 and paragraph one of Article 90. Administrative fine
equal to one tenth of monthly minimum wage per insurance holder shall be applied to public administrations and banks which
do not fulfil the obligations stated in paragraph seven of Article 8.
h) Administrative fine equal to monthly minimum wage for each notification obligation not fulfilled, to trade registry offices
which do not fulfil their notification obligations stated in paragraph three of Article 11 in legal time period and to institutions
and organizations which do not fulfil their obligation stated in paragraph six of the same Article in legal time period.
ı) Institution officers charged with duties of inspection and control;
l) cannot be hindered by the employers, insurance holders, workplace owners and other individuals related with this work when
they carry out their inspection and investigation duties arising from this Law; even if their actions constitute another offence,
administrative fine at five times monthly wage shall be applied to the hindering parties.
2) are forced or threatened by employers, insurance holders, workplace owners and other individuals related with this work in
order to hinder them from carrying out their duties, shall be sentenced in accordance with paragraph two of Article 256 of
Turkish Criminal Code, in case the action does not require a heavier punishment. In addition, administrative fine equal to ten
times minimum wage shall be applied to the committers of such offence.
i) Administrative fine equal to five times monthly minimum wage shall be applied to public administrations, banks,
organizations having revolving funds, institution and organizations established by law, and other real and artificial persons,
who does not submit information and documents requested by the Institution in accordance with Article 100 of this Law
without any force majeure, and to two times the monthly minimum wage shall be applied in case of late submission.
Penalties foreseen in items (a) and (b) of paragraph one of this Article shall be applied at a rate of two thirds in case the
notifications are submitted by the concerned parties after the legal time period of the notification, excluding the ones prepared
based on court judgments, on examinations carried out by Institution’s officers charged with duty of inspection and control, or
on investigations, inspections and examinations carried out by the control officers of other public administrations pursuant to
their legislation.
Administrative fine application shall not relieve the obligation of submitting documents stated in Articles 8, 11 and 86 to the
Institution.
Administrative fines shall accrue upon notification to the concerned party. These shall be deposited to the Institution or to
relevant accounts of the Institution; within fifteen days following the date of notification or an objection may be placed to the
Institution within the same period. Objection shall suspend the transaction. Individuals whose objections are refused by the
Institution may apply to the competent administrative courts within thirty days following the date of notification of the
decision. Administrative fine shall be finalized in case application is not made in this time period.
Where the administrative fines are paid in advance within fifteen days following the date of notification, without placing any
objection to the Institution or resorting to courts, three fourths of this amount shall be collected. Advance payment shall not
affect the right to apply to courts against administrative fine. However, in case the Institution or the court reaches to a decision
in favour of the Institution, then the one fourth fine amount not collected before shall be collected considering the provision of
paragraph two of Article 89.
Applying to the court shall not terminate the follow – up and collection of the administrative fine. Administrative fines not paid
within fifteen days following the date of notification shall be collected with the default fine and default increment to be
calculated pursuant to the provision of Article 89.
Administrative fines shall be subject to a time limit of ten years. Time limit shall start on the committal date of action.
Provisions of Offences Law 5326 dated 30/3/2005 shall be applied to administrative fines in cases where no provisions are
found in this Law and in Social Security Institution Law Number 5502 dated 16/5/2006.
Administrative sanctions and dissolution
ARTICLE 103 – (Amended: 17/4/2008 – 5754/61st Art.)
As a result of the examination to be carried out by the Institution about the health – care service provides who are determined;
a) to issue health – care service invoices although not provided the health – care service,
b) to prepare false invoices and documents on which invoice is based,
c) to show health – care services held out of the scope pursuant to Article 64 as if the health – care services included in the
scope,
d) to provide health – care service to the individuals who do not have the right for health – care services and to invoice it to the
Institution,
e) to charge additional fee above the upper limit determined as per Article 73,
shall hold subject to legal proceedings pursuant to general provisions. Inappropriate amount paid by the Institution due to such
actions shall be taken back pursuant to Article 96. In addition, contracts between the Institution and such health – care service
providers who determined to have committed such actions or have acted in violation of the provisions in the contracts for
purchasing health – care services may be annulled and a subsequent contract may not be entered for a period to be determined
by the Institution.
Damages caused by the health – care service providers who cause damages to the Institution due to not fulfilling the obligation
of identifying pursuant to Article 71 and to providing health – care services to another person shall be taken back.
SECTION SEVEN
Abrogated, Amended, Final and Interim Provisions
PART ONE
Amended and Abrogated Provisions
References in other laws
ARTICLE 104 – (Amended first paragraph: 17/4/2008 – 5754/62nd Art.) Provided that the provisions, non abrogated with
this Law, are preserved, references made to Law Number 506 dated 17/7/1964, Law Number 1479 dated 2/9/1971, Law
Number 2925 dated 17/10/1983, Law Number 2926 dated 17/10/1983, and Law Number 5434 dated 8/6/1949, and references
made to rights, aids and obligations of retirement, invalidity, incapacity and social insurance, partnership and insurance status,
conditions for widows, orphans and right holders, retirement bonus, additional payments, health – care services or payments on
treatment prices shall be deemed to be made to the relevant Articles of this Law.
Reference to the TR Pension Fund regarding the payment of out – of – permanent staff compensation in Turkish Armed Forces
Personnel Law Number 926 dated 27/7/1967, and references to TR Pension Fund, Social Insurance Institution and to Bağ – Kur
in other laws shall be deemed to be made to the Institution.
Non applicable provisions (1)
ARTICLE 105 – (Amended: 17/4/2008 – 5754/63rd Art.)
Provisions of other laws contrary to this Law shall not be applied excluding Article 30 of Law Number 5335 dated 21/4/2005,
Article 4 of Law Number 3671 dated 26/10/1990, and paragraph eleven of Article 5 of Decree in lieu of Law number 285 dated
10/7/1987.
Abrogated provisions
ARTICLE 106 – (Amended: 17/4/2008 – 5754/64th Art.)
1) Articles of Social Insurances Law Number 506 dated 17/7/1964, excluding Articles 142 and 143, appended Article 36,
provisional Article 20, provisional Article 81 and provisional Article 87,
2) Articles of Traders and Artisans and Other Independent Works Social Insurance Institution Law Number 1479 dated
2/9/1971, excluding Articles 83, 84, provisional Article 10 and appended provisional Article 6,
3) Article 5 of Headmen Benefit and Social Security Law Number 2108 dated 29/8/1977,
4) Individuals Working on Own Name and Account in Agriculture Social Insurance Law Number 2926 dated 17/10/1983,
5) Law Number 2829 dated 24/5/1983 on Joining Services Subject to Social Security Institutions,
6) Articles 1 through 5, 13 through 17, 24 and 33 of Agricultural Workers Social Insurances Law Number 2925 dated
17/10/1983,
7) Articles 107, 209 and appended Article 22 of Public Servants Law Number 657 dated 14/7/1965,
8) Articles 12 through 19, 23, 30 through 39, 41 through 55, 57 through 59, 61 through 64, 66 through 71, first, second and
third paragraphs of Article 72, Articles 73 through 80, 82 through 88, 90 through 100, 102 , 104 through 124, 127 through 129,
131 through 135, appended Article 2 through 4, appended Articles 8 and 9, 11, appended Articles 13 through 19, 21 through
23, 25 through 27, 29 through 30, items (a) and (b) of appended Article 31, appended Articles 32 through 39, 46 through 49, 56
through 57, 59, 67 through 70, 72 through 76, 78, 80, provisional Articles 8, 15, 16, 54, 65, 85, 86, 88, 96 through 98, 103, 104
, 109 through 113, 115 through 118, 120, 139 through 140, 146, 147, 150 through 151, 153, 157, 159, 161 through 166, 170,
171, 173, 176, 180, 182 through 186, 190 through 192, 195 through 200, 203, 204, 207 and 208, 210 through 212, 216, 218
through 220, appended provisional Articles 1, 2, 7, 8, 11, 19, 20, 22 and 23,
9) Provisional Article 1 of Law Number 3841 dated 1/10/1992, Provisional Article 1 of Law Number 4049 24/11/1994 and
Provisional Article 1 of Law Number 4677 dated 13/6/2001,
10) Provisional Article 3 of Decree in lieu of Law number 311 dated 14/1/1988 on Civil Servants and other Public Servants and
on Amending Certain Laws,
11) paragraph five and sentence two of paragraph of Article 50 and six item (C) of Article 56 of Unemployment Law Number
4447 dated 25/8/1999,
12) Articles 186 through 188 and 191 of Law on Practice of Law number 1136 dated 19/3/1969,
13) Articles 201 through 203 of Law on Notaryship number 1512 dated 18/1/1972,
14) item (d) of Article 3 and provisional Article 3 of Health – Care Services Fundamental Law Number 3359 dated 7/5/1987,
15) The Law number 399 dated 22/1/1990 on Regulating the Personnel Regime in State Economic Enterprises and the
“expression inpatient and outpatient treatments at public and private health organizations” in Article 32 of Decree in lieu of
Law number 233 on Abrogating Certain Articles,
16) Article 89 of Police Organization Law Number 3201 dated 4/6/1937,
17) Article 18 of Public Intelligence Services and National Intelligence Organization Law Number 2937 dated 1/11/1983,
18) The expression “and are treated” in item (f) and the expression “and are treated” in item (g) of Article 21 of Law Number
3713 dated 12/4/1991 on Fighting Against Terrorism,
19) The expression “and treatment expenses of injured or disabled” in paragraph one of Article 4 of Law Number 2453 dated
23/4/1981 on Granting Chas Compensation and Pension to Personnel Assigned to Abroad Duties,
20) Paragraphs three and four of Article 10 of Law Number 7269 dated on 15/5/1959 Aids to be Made and Measures to be
Taken for Disasters Effecting General Life,
21) Article 7 of Law Number 2022 on Putting Needy, Weak and Forlorn Turkish Citizens Over the Age of 65 on Pension dated
1/7/1976,
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(1) The title of this part was “Amended, appended and not applicable
provisions”; however it is amended by Article 63 of Law Number 5754 of 17/4/2008 as applied in the text.
22) Paragraph two of Article 2 of Law Number of 1005 of 24/2/1968 on Putting Individuals Awarded with medal for Service in
the Turkish War of Independence on Honorary Pension from Military Service Planning,
23) Item (c) of Article 18 and Article 20 of Allowance Law Number 6245 dated 10/2/1954,
24) Articles 7, 11, provisional Articles 1 through 4 of Law Number 3201 dated 8/5/1985 and “foreign currency” expressions in
the same Law
25) Article 4 of Law Number 5458 dated 22/2/2006,
26) In Labour Law Number 4857 dated 22/5/2003, in paragraph five of Article 65, the expression “Premiums for sickness and
maternity insurance of the worker in the period where short working benefit is received shall be transferred to the Social
Insurances Institution, by Unemployment Insurance Fund, at a rate of 2/3. Such premiums shall be calculated over the lowest
earning limit used in the calculation of insurance premiums.”,
27) Article 23 of Banking Law Number 5411 dated 19/10/2005,
are abrogated.
Law Number 3816 dated 18/6/1992 shall be abrogated two years after the effective date of this Law, and appended Article 36
and provisional Article 20 of Law Number 506 shall be abrogated following the completion of transfer transactions stated in
provisional Article 20 of this Law.
Regulations
ARTICLE 107 – Regulations stated in this Law shall be issued within one year following the effective date of this Law. The
Institution has the authority to regulate procedures and principles on the execution of other Articles of this Law.
CHAPTER TWO
Provisional and Final Clauses
Certain provisional clauses concerning invalidity, age and survivors insurance
PROVISIONAL ARTICLE 1 – (Amendment: 17/4/2008 – 5754/68 art.)
Individuals who were subject to Social Security Act number 506 and Agricultural Workers Social Insurance Act before the
effective date of this Act are considered in the scope of sub clause (a) of first clause of article 4 of this Act; Act 1479 on Social
Security of Craftsmen and Artisans and Others who Work Independently, and abrogated by this Act, those who are subject to
Act 2926 on Individuals who Work on their Own Behalf and Own Account in Agriculture are considered in the scope of sub
clause (b) of first clause of article 4 of this Act; individuals who are subject to Act 5434 on Republic of Turkey Retirement
Fund are considered in the scope of sub clause (c) of first clause of article 4 of this Act.
Pensions, income and other allocations assigned or entitled in accord with Act 506, dated 17/7/1964, Act 1479, dated 2/9/1971
and Act 1479, dated 17/10/1983 and Act 2925, abrogated by this Act, Act 2926, dated 17/10/1983; and supplementary payment
paid in accord with article 1 of Act 5454, dated 8/2/2006 continue to be paid. Clauses of this Act and the abrogated act that has
become ineffective are implemented in the increase, decrease, cut off or reassignment of these incomes and allocations due to
status change.
As of the effective date of this Act, social welfare increase and restitution allocation amounts that are paid upon Act 506, dated
17/7/1964 and Act 1479, dated 2/9/1971 are paid as supplements to incomes and allocations of concerned people, based on
amounts that were paid on the effective date of this Act. Shares of title holders in income and allocations are taken as a base as
such the entirety of it will be distributed in the supplement of social welfare increase.
Allocations and incomes assigned to individuals who are considered to be insured upon sub clauses (a) and (b) of the first
clause of article 4 of this Act and to their survivors are increased in accord with the second clause of article 55. Insurance term,
actual service period and number of premium payment days mentioned in the scope of Acts 506, 1479, 2925, 2926 and 5434
are taken into consideration in insurance term required for universal health insurance application and number of premium
payment days.
Estimation of allocations to be assigned to works which are subject to social security acts, which were in effect prior to
this Act
PROVISIONAL ARTICLE 2 – (Amendment: 17/4/2008 – 5754/68 art.)
Old age pension to be assigned to individuals who are subject to Act 506, dated 17/7/1964, Act 1479, dated 2/9/1971, Act
2925, dated 17/10/1983, and abrogated by this Act, Act 2926, dated 17/10/1983 before the effective date of this Act are
estimated as follows:
a) Pension of insurance holder based on premium payment days until the effective date of this Act or pension belonging to
actual service period is estimated in accord with clauses of acts that were effective before this Act has taken effect, number of
total premium payment days or actual service period; proportion of pension that is to be estimated as of the effective date of
this Act or actual service period is estimated by multiplying update coefficient of each year for each year that passes until the
pension claim date.
b) Pension of insurance holder belonging to premium payment days in periods after the effective date of this Act that is to be
estimated based on total premium payment days in pension claim date in accord with article 29 clauses is as much as the part in
proportion to the number of premium payment days after the effective date of this Act. However, in ratio estimation of old –
age assistance assignment of insurance holders who have not completed 3,600 premium days before the effective date of this
Act, for each 360 days of service periods completing premium day numbers to 3,600 days before the effective date of the Act
and passing after the effective date of the Act, 3% ratio is taken as the basis.
c) Pension is made of partial pensions that are estimated in accord with sub clause (a) and (b). Pensions are also determined by
increasing them in accord with the last clause of article 29.
As of the effective date of this Act, principal criterion based on partial pension that are to be estimated within the criteria
system according to Act 506, dated 17/7/1964, provisional article 82 is determined based on the criterion, to be prepared based
on the number of calendar years in average annual income of the insurance holder, and on upper criteria setting tables.
Amount of minimum pension that is taken as the basis in pension calculation pertaining to pension for periods elapsing until
the effective date of this Act and previous total monthly amount, determined according to Act 506, dated 1777/1964,
provisional article 82, the second clause is based on the amount corresponding to the ratio of the number of premium payment
days that elapse until the effective date of this Act within the total premium payment days.
Pensions of individuals who make foreign service debt are estimated in accord with the clauses specified above.
New pensions of individuals who are considered as insured upon this Act, article 4, first clause, sub clause (a) and (b), of
individuals whose pensions are discontinued after assignment of old – age pension according to clauses of the pertaining act
before the effective date of this Act, of individuals who leave work and claim assignment of old – age assistance in writing is
estimated in accord with article 30 of this Act, sub clause three.
Invalidity benefits and survivors pensions are estimated based on the provisions that are specified in the clauses above for
insurance holders in the scope of this Act, article 4, first clause, sub clause (a); for insurance holder in the scope of sub article
(b), by considering periods that were taken as a base before the effective date of this Act, are estimated based on provisions of
article 27 or article 33.
The Act, which is to be taken as a base in monthly pension assignment to individuals who were insured or were participants
before the effective date of this Act, individuals who claim pensions after the effective date of this Act, individuals who are
subject to different social security institutions or more than one insurance states specified in this Act, is determined in accord
with provisions of Act 2829 pertaining to this Act and provisions of provisional articles of this Act are implemented in regard
to them. However, provisions of Act 5434 are not implemented to individuals who are not included in the scope of provisional
article 4 of this Act. Among the individuals to whom provisions of Act 5434 are to be implemented in accord with Act 2829
abrogated by this Act, for the individuals who are not covered in the scope of sub clauses (a) and (b) of first article of
provisional article 4 of this Act are taken as a basis.
The act that is to be taken as a base in the implementation of provisions of sub clause (a) is determined in accord with the
provisions of Act 2829 abrogated by this Act, excluding periods that elapse in the scope of sub clause (c) of first clause of
article 4 of this Act. In the unification of services that are subject to this Act and services made in insurances that are subject to
provisional article 20 of Act 506, provisions of Act 2829, abrogated by this Act and provisions of this clause are taken as a
base.
Implementation of previous legislation provisions (1)
PROVISIONAL ARTICLE 3 – (Amendment: 17/4/2008 – 5754/68 art.)
Provisions of current regulations and guidelines that are not contradictory to this Act continue to be implemented until
regulations and other formulations which are to be issued take effect.
Transitional provisions concerned with Act 5434
PROVISIONAL ARTICLE 4 – (Amendment: 17/4/2008 – 5754/68 art.)
As of the effective date of this Act, in accord with Act 5434, dated 8/6/1949; payment to individuals who are granted with
monthly pension, indemnity, war invalidity increase, other payments and assistance and who are granted with supplementary
payment is continued to be paid, as long as they have the conditions specified in Act 5434 for themselves, including provisions
abrogated by this Act. However, pensions and other payments of individuals who receive widow and orphan pensions due to
participants who have actual service period between 5 and 10 years are continued to be paid as long as they have the conditions
specified in articles 32, 34 and 37 of this Act.
Procedures are carried out in accord with provisions of Act 5434, including its provisions that are abrogated with this Act, for
individuals whose participations ended before the effective date of this Act and who claim allotment and individuals who claim
allotment in accord with provisions of Act 5434 before the date this Act has taken effect.
Procedures are carried out in accord with the first clause of article 47 of this Act for individuals who are participants in accord
with Act 5434 after this Act has taken effect and has started to work as subject to sub clause (c) of the first clause of article 4 of
this Act and who are in the scope of duty disability.
Unless there is no contradictory provisions exist in this Act; procedures are carried out in accord with provisions of Act 5434,
including its provisions abrogated with this Act, for individuals who are included in sub clause (c) of the first clause of article 4
of this Act as of the effective date of this Act while they were participants, individuals who worked as being subject to
provisions of Act 5434 before this Act has taken effect and restarted to work as being subject to sub clause (c) of the first
clause of article 4 of this Act and their widows and orphans.
Procedures are carried out in accord with provisions of Act 5434, including provisions that are abrogated by this Act
concerning granting, increasing, decreasing, discontinuing, re – starting, single payment, action continuation, recreate and
borrowing, other payments and assistance and retirement premiums of individuals who are in the scope of this article, and
provisions of abrogated Act 2829 are taken into consideration thereto in the implementation of this article.
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(1) Title of this article “Implementation of provisions of previous
legislation, state assistance and provisional payment for disability for service” has been modified as it is written in the text, with article 68 of
Act 5754, dated 17/4/2008.
For individuals who started to work as being subject to provisions of Act 5434 before the effective date of this Act and who
were hired according to the pertaining legislation before they started to work and individuals who have a medical board report
displaying that they are at least 40% disabled and individuals who document that they are at least 40% disabled from birth and,
among these individuals, those who are insured in the scope of sub clause (c) of the first clause of article 4 of this Act at the
pension claim date; old – age pension is granted based on provisions of this article, when they claim, with the condition of
declaration of at least 5400 days of long term insurance branch premium or retirement deduction payment. However, after
starting to work, as a result of investigation of reports which are to be issued duly by medical boards of health service
providers, authorized by the Institution, and of supporting medical documents, with the condition of assessing a ratio of work
strength loss of;
a) 50% to 59%, at least 5760 days,
b) 40% to 49%, at least 6480 days,
of long term insurance branch premium is declared for insurance holders, provisions of this clause are implemented on their
behalf.
Among individuals who work in public organizations with service contract or by agreement as of the effective date of this Act;
as long as individuals who are related with Act 5434 based on pertaining acts continue to work in the same statute, they are
considered to be insured in accord with sub clause (c) of first clause of article 4 of this Act and provisions of this article are
implemented on their behalf.
Procedures are carried out regarding deductions and compensations, actual service increase and nominal service period
compensations and 100% increase differences of individuals who were participants before the effective date of this Act and
who are included in the scope of sub clause (c), clause one, article 4 of this Act based on provisions of Act 5434, before this
Act has taken effect. (Amended second sentence:31/7/2008 – 5797/3 art.) An additional universal health insurance premium
is paid in the ratio of 12% of their pensions, which are the basis of their retirement deductions each month, for insurance
holders who are in this scope by public administrations from the date their duty, pertaining health service providing by public
administrations, is taken over by the Institutions based on the second clause of provisional article 12. General health premium
is paid thereto to retirement deductions each month from the date the assignments of public administrations, concerning health
service provision based on second clause of provisional article 12, are taken over by the Institution, in 12% ratio of their main
pensions to insurance holders in this scope by public administrations. Universal health insurance premium amounts are not
taken into account in the estimation of supplementary compensations that are to be paid for these, based on article 81, clause
(h) of the Act.
Pensions paid according to Act 5434 and pensions that are to be granted with this article are increased based on increases in
civil servant salary coefficients. In addition, civil servant salary increases that are to occur as a result of amendments in salary
scale, organization, permanent staff and similar acts after the effective date of Act 5434 are to be implemented for the old age,
invalidity, duty disability and survivors pensions allocated at the same service rank / grade and cadre title.
Successful education terms of individuals schooling in Police Academy and faculty and colleges on the account of Security
General Directorate as of the effective date of this Act or students who continue schooling on the account of Security General
Directorate while they were schooling on their own account and individuals who work in Security Services Class in the scope
of article 4, clause one, sub clause (c) are considered, if they request, as service by debiting the entirety of premium of
insurance holder and employer share belonging to these periods, according to their relevance on the debit claim date, based on
the minimum police officer or sergeant monthly salary subject to contribution.
The entirety of debit amount that is to occur as a result of this is paid by them within two years from the debit declaration date.
In addition, successful education terms of individuals who are nominated as regular petty officer following schooling on their
own account in faculty, college or vocational college of universities before the effective date of this Act are considered as
service, if they request, by debiting based on criteria in this clause based on retirement deduction of petty officer sergeant
receiving the least amount of monthly salary as of the debit request date.
Before the effective date of this Act, excluding individuals who served as mayor as a result of elections, individuals who get
paid position compensation, and depending on this, those who are paid representation or duty compensation in accord with
supplementary article 68 of Act 5434, abrogated by this Act before the effective date of this Act, among individuals who
receive retirement or old – age pension according to social security acts, those who hold monthly pension assignment based on
article 39 of Act 5434 abrogated by this Act, from the effective date of this Act, as of the effective date of this Act, and on the
other hand, to individuals who don’t hold conditions for monthly pension assignment in accord with article 39 of Act 5434
abrogated by this Act, from the date they hold these conditions, by considering conditions specified in supplementary article 68
of Act 5434, abrogated by this Act, are paid position compensation which a precedent mayor receives, and depending on this,
representation or duty compensation amount, by adding retirement or old – age salaries that they receive. The said
compensations are paid by adding to salaries of individuals who served as a mayor as a result of elections before the effective
date of this Act and among the individuals who are granted with old – age pension while they are insured according to this Act
those who hold conditions for monthly pension assignment according to article 39 of Act 5434 abrogated by this Act, within
the conditions specified in this clause, by considering provisions of provisional articles 2 and 4 of this Act. When individuals
who served as a mayor as a result of the effective date of this Act and those who passed away hold the conditions specified in
article 32 of this Act, by considering the conditions specified in supplementary article 68 of Act 5434 abrogated by this Act as
well, according to provisions of article 34, provisional article 1, 2 and 4 of this Act, the said compensations are paid by adding
to their survivors pension from the effective date of this Act for those who passed away before the effective date of this Act,
and from the death date for those who passed away after the effective date of this Act. Among individuals who served as a
mayor as a result of elections before the effective date of this Act, those who receive invalidity pension and those who are to
hold right for invalidity pension, without any regard to conditions for pension allocation specified in article 39 of Act 5434
abrogated by this Act, are benefited from compensation rights specified above. As compensation amounts are paid according to
this clause, they are collected from the Treasury.
Follow up and collection processes of claims emanating from Act 5434 and belonging to terms before the effective date of this
Act are conducted in accord with pertaining provisions of Act 5434, abrogated by this Act by the Institution. However, follow
up and collection processes initiated by associated units of the Ministry of Finance before the effective date of this Act are
finalized by them.
In case insurance holders in the scope of sub clause (c) of clause one, article 4 of this Act who have debits, with their recreated
services, are entitled to monthly pension in accord with this Act and apply for it, they are granted with a monthly pension
starting from the beginning of the month after the money payment date. However, periods for which retirement compensation
is paid are not taken into consideration in retirement compensation.
In case survivors of the insurance holder who passed away before the effective date of this Act and do not have sufficient
number of premium payment days for a monthly pension assignment according to pertaining provisions abrogated by this Act
earn the right for a survivors pension in terms of number of premium payment days in accord with provisions of this Act, their
salaries to be estimated according to provisions of Act 5434, abrogated by this Act are paid at the beginning of the month
following the application date in accord with articles 32, 34 and 37 of this Act.
In case individuals who were partners before the effective date of this Act in accord with Act 5434 and did not hold insurance
in the scope of clause one, article 4 of this Act after the effective date of this Act become indebted, with their recreated services
and earn right for a monthly pension according to clause one, article 4 of this Act and apply for it, they are granted with a
monthly pension at the beginning of the month after the payment of the money indebted according to this article and belonging
to their recreated services, by estimating in accord with provisions of Act 5434, abrogated by this Act. In case survivors earn
the right for a monthly pension by the implementation of provision of this clause, their estimated pensions are paid in accord
with article 32, 34 and 37 of this Act. However, these terms are not taken into account in retirement compensation.
Eliminated periods of individuals, whose services are eliminated due to a statutory of deductions or full payments, are regarded
as services that are to be unified in accord with this Act.
Individuals whose appointments are ended between 23/4/1999 and 14/2/2005 due to disciplinary action according to personnel
legislation and whose disciplinary punishments, given in accord with Act 5525, dated 22/6/2006 are lifted with all of their
outcomes apply to the Institution within six month from the effective date of this Act, periods of unpaid premium or deductions
between the date they leave their appointment and the date they start work, if they request, by assigning a class to each three
years and a degree for each year of the period, for which no premium or deduction are paid to classes and grades regarding the
appointment they quit, or of the period they want to be indebted for, and based on their education levels, are considered as
service, by taking the amounts as a base which are to be figured by multiplying class, grade and supplementary scales, to be
determined not to exceed the classes that they can reach in article 36 of Act 657 on Public Sector Employee, with the total of all
elements of monthly estimation which is the basis for retirement deduction, and by indebting deductions and corresponding
ratios again at that date. The entirety of the debt amount to arise from this is paid by them in equal instalments or in a single
payment within two years from the date the debt is communicated.
Single payment and transitional provisions of regeneration
PROVISIONAL ARTICLE 5 – (Amendment: 17/4/2008 – 5754/68 art.)
Part of full payments belonging to service terms before the effective date of this Act, to be made according to this Act, to
insurance holders who are in the scope of sub clause (a) and (b), clause one, article 4 of this Act, is paid an amount that is
figured by multiplying update coefficient of each year, in accord with some provisions of the pertaining act, abrogated by this
Act, by estimating it as of the effective date of this Act, for years that elapse from the effective date of this Act until the written
claim date regarding full payment, by adding to total payment amount that is estimated in accord with this Act for the periods
after the effective date of this Act.
Full payment is made to insurance holders in the scope of sub clause (a) and (b), clause one, article 4 of this Act, before the
effective date of this Act and in regeneration or indebting of eliminated services in accord with article 31, 36 and 41, as of the
effective date of this Act, the amount that is estimated according to pertaining provisions of the act, abrogated by this Act, by
multiplying update coefficient of each year is taken into account for years that elapse between the effective date of this Act and
the written request date regarding the regeneration claim.
Transition provisions concerned with Act 506
PROVISIONAL ARTICLE 6 – Provision that is concerned with the start of insurance period from the completion of 18 years
of age specified in clause two, article 38 of this Act is not implemented for individuals whose invalidity, old – age and survivors
insurances are registered before 1/4/1981 in accord with Act 506, dated 17/7/1964.
Social assistance increases unpaid to the Institution by institutions and organizations which are specified in abrogated
supplementary article 24 of the Social Security Act, 506 are paid to the Institution by the Treasury to be collected from the
relevant institutions and organizations.
(Amended third clause: 17/4/2008 – 5754/69 art.) Workplace registrations made according to provisions of Act 506, dated
17/7/1964 is considered to be done according to provisions of this Act.
Work accident, occupational disease, motherhood, invalidity, old – age and survivors insurance premiums paid by individuals
who are subject to group insurance in accord with abrogated article 86 of the Social Security Act, 506, including universal
health insurance, are considered to be paid according to this Act. These periods are regarded as initiation period and number of
premium payment days in terms of insurance branches they are paid to.
States of individuals who continue group insurance in terms of invalidity, old – age and survivors insurances in accord with
abrogated article 86 of the Social Security Act, 506 as of the effective date of this Act are evaluated in the scope of article 4 of
this Act and they are regarded as insured in the scope of the sub clause pertaining to their states. Documents that are to be filed
by them or their employers have to be filed at the Institutions within three months the latest.
Total amount of retirement, ordinary invalidity or duty disability pensions granted in accord with provisional article 2 of Act
991, dated 23/1/1968 from funds that are turned over to Social Security Institution in accord with abrogated clause two, article
96 of the Social Security Act, 506, and pensions granted according to provisional article 1, clause one of Act 991, dated
23/1/1968, and survivors pensions (even if the receiver is only a single person) shall not be lower than 70% of the net minimum
wage.
For individuals who are to be considered as insured and granted with monthly pension in the scope of sub clause (a), clause
one, article 4 of this Act in terms of monthly pension assignment conditions;
a) (Abrogation: 17/4/2008 – 5754/69 art.)
b) (Amendment: 17/4/2008 – 5754/69 art.) A period of 5400 days specified in clause three, article 28, for the first time is
implemented as;
1) 4600 days for individuals who are considered to be insured between 30/4/2008 and 31/12/2008,
2) for individuals who are considered to be insured from 1/1/2009, by adding 100 days to 4600 days at the beginning of each
calendar year, not to exceed 5400 days,
c) (Amendment: 17/4/2008 – 5754/69 art.) A period of 3960 days specified in clause four, article 28 is implemented for the
first time as;
1) 3700 days for insurance holders who are considered to be insured between the effective date of this Act and 31/12/2008,
2) not to exceed 3960 days, by adding 100 days to 3700 days at the beginning of each calendar year for insurance holders who
are considered to be insured from 1/1/2009,
d) (Amendment: 17/4/2008 – 5754/69 art.) A period of 4320 days specified in sub clause (a), clause five, article 28 is
implemented for the first time as;
1) 3700 days for insurance holders who are considered to be insured between the effective date of this Act and 31/12/2008,
2) by adding 100 days to 3700 days at the beginning of each calendar year, not to exceed 4320 days, for insurance holders who
are considered to be insured from 1/1/2009,
e) (Amendment: 17/4/2008 – 5754/69 art.) A period of 4680 days specified in sub clause (b), clause five, article 28 is
implemented for the first time as;
1) 4100 days for insurance holders who are considered to be insured between the effective date of this Act and 31/12/2008,
2) by adding 100 days to 4100 days, not to exceed 4680 days for individuals who are considered to be insured from 1/1/2009.
(Supplementary clause: 17/4/2008 – 5754/69 art.) Insurance of Turkish workers; who are taken to countries which do not
have a social security agreement by employers, conducting business at such countries, to be employed and continuing their
group insurance that is subject to only invalidity, old – age and survivors insurances, before the effective date of this Act; and
insurance of covered individuals who are taken to the said countries as voluntarily covered individuals, in the scope of sub
clause (g), article 5 of this Act, are made within three months from the effective date of this Act by their employers and
liabilities pertaining to this are exercised.
Conjoint transitional provisions of Acts 506, 1479, 5434, 2925 and 2926
PROVISIONAL ARTICLE 7 – (Amendment: 17/4/2008 – 5754/68 art.)
Insurance initiations and service periods, increases for actual service period, nominal service periods, indebted and revived
periods and insurance periods in accord with Act 506, dated 17/7/1964 and Act 1479, dated 2/9/1971 and Act 2925, dated
17/10/1983, and Act 2926, dated 17/10/1983, abrogated by this Act, 8/6/1949 and Act 5434, dated 17/7/1964 and provisional
article 20 of Act 506 are evaluated according to provisions of acts they are subject to until the effective date of this Act.
Terms spent by individuals who work at appointments worthy of actual service terms before the effective date of this Act
according to Act 635, dated 24/6/1965, Act 3269, dated 18/3/1986, Act 644, dated 22/7/1965, Act 2937, dated 1/11/1983, Act
6940, dated 25/3/1957 and Act 3671, dated 26/10/1990 and article 32 of Act 5434 are taken into account in the completion of
3600 days, sought in accord with article 40 of this Act. In the evaluation of terms spent before the effective date of this Act at
works, which are specified in the scope of nominal service period of supplementary article 5 of Act 506, dated 17/7/1964 and
not specified in article 40 of this Act, 3600 premium payment condition is not sought.
In case there is an unpaid portion remaining from indebted amounts that belong to insurance holders who are in the scope of
sub clause (c), clause one, article 4 of this Act due to their indebted services, these are continued to be collected from their
pensions in the ratio of retirement deduction.
In the estimation of monthly salaries, gaining of debts belonging to the effective date of this Act which are made in accord with
article 41 of Act 3201, dated 8/5/1985 is evaluated according to provisions of pertaining acts, abrogated by this Act. However,
when periods belonging to terms before the effective date of this Act are indebted, provisions of article 41, Act 3201, dated
8/5/1985 are implemented for insurance holders who are in the scope of sub clause (a), clause one, article 4 of this Act.
In case income or monthly pension is received from more than one file before the effective date of this Act, and in case income
or monthly pension is received from the new file after the effective date, including income and monthly amount in the file that
is to be granted, comparisons are made and the file with the lower amount is removed from the file scope.
Number of premium payment days of individuals who are regarded as mandatorily covered in the scope of acts specified in the
first clause and who benefit from health insurance voluntarily is also assessed as number of premium payment days for
universal health insurance.
Terms of individuals prior to the initiation of insurance who are covered for the first time in accord with sub clause (c), clause
one, article 4 after the effective date of this Act, if they become indebted in accord with article 41 and 46 of this Act,
supplementary article 31 of Act 5434 and Act 3201, this does not mandate the insurance initiation date to be carried back and
the implementation of provisional articles of this Act for them.
Implementation of provisions of this Act, before its effective date, is continued regarding nominal service terms of individuals
who were in position and appointment worthy of nominal service term, in accord with pertaining provisions of Act 5434 before
the effective date of the Act and who continue to work in the scope of sub clause (c), clause one, article 4 of this Act.
Provisions of second and third clauses of article 28 of this Act are implemented for individuals who become insurance holders
or participants for the first time in accord with acts 506, 1479, 5434, 2925 and 2926 after 30/4/2008. Provision of last sentence
of sub clause (b) of the first clause of provisional article 2 is not implemented for them.
Transitional provisions of Act 1479
PROVISIONAL ARTICLE 8 – (Amendment: 17/4/2008 – 5754/68 art.)
Insurance right and liability of individuals, who are not registered and recorded until the effective date of this Act, even though
they hold the attribution for insurance in accord with other sub clauses of this Act, other than sub – sub clause (4) of sub clause
(b) of clause one, article 4 of this Act, start from the effective date of this Act. Right and liability of individuals who are
considered as covered in accord with sub – sub clause (4) of sub clause (b) of clause one, article 4 of this Act start in accord
with sub clause (b) of first clause of article 7.
However, indebted amount over 32% of prime earning at the claim date is estimated in accord with sub clause (a) of the second
clause, article 80, for individuals who are considered as covered in accord with sub – sub clauses (1) and (3) of sub clause (b) of
the first clause, article 4 of this Act and also whose insurance was initiated from the effective date of this Act, with the
condition of having tax liability periods elapsing between the effective date of this Act and 4/10/2000, for the entirety of tax
liability periods, and this is communicated to the insurance holder. In case insurance holder pays the indebted amount
communicated to them within 6 months from the communication date, these terms are considered as insurance periods. In case
the indebted amount communicated to the insurance holder is not paid within this period in full, these terms are not evaluated
as insurance period and the paid amount is reimbursed in accord with article 89 of this Act.
Execution proceedings which were initiated before the effective date of this Act and in accord with article 53 of Act 1479 and
2004 Execution and Bankruptcy Law are finalized by implementing provisions of the said Act.
Some transitional provisions pertaining the retirement age (1)
PROVISIONAL ARTICLE 9 – Among individuals who are considered as covered for the first time between 8/9/1999 to
30/4/2008, those who are in the scope of sub clause (a), clause one, article four are benefited from old – age monthly pension
with the condition of completing 58 years of age if they are women and completing 60 years of age if they are men, and with
the condition of payment of 7000 days of invalidity, old – age and survivors insurance premium, or completing 58 years of age
if they are women, 60 years of age if they are men and being insured for 25 years and with the condition of payment of at least
4500 days of invalidity, old – age and survivors insurance premium.
(Amended second clause: 17/4/2008 – 5754/70 art.) Individuals who are in the scope of sub clause (b), clause one of article 4
and also considered to be covered for the first time between 8/9/1999 and 30/4/2008 are benefited from partial old – age
monthly pension, with the condition of completing 58 years of age if they are women, completing 60 years of age if they are
men and payment of exactly 25 years of insurance premium or with the condition of completing 60 years of age if they are
women, completing 62 years of age if they are men and payment of at least exactly 15 years of invalidity, old – age and
survivors insurance premiums.
(Supplementary clause: 17/4/2008 – 5754/70 art.) Individuals who are in the scope of sub clause (c), clause one of article 4
and also considered as insured for the first time from 8/9/1999 to 30/4/2008 are benefited from partial old – age monthly
pension, with the condition of completing 58 years of age if they are women, 60 years of age if they are men and payment of
exactly 25 years of insurance premium or with the condition of completing 61 years of age and payment of at least exactly 15
years of invalidity, old – age and survivors insurance premium.
Individuals who are insured in the scope of Act 2925, dated 17/10/1983 and also who are considered to be covered for the first
time from 8/9/1999 to 30/4/2008 are benefited from old – age monthly pension; with the condition of completing 58 years of
age if they are women, 60 years of age if they are men and having been insured for fifteen years and payment of 3600 days of
invalidity, old – age and survivors insurance premium.
Among individuals who are considered to be insured according to the Social Security Act, 506 with some of its provisions
abrogated before the effective date this Act;
a) Individuals who work permanently in underground work places of mining work places determined by the Ministry for at
least 20 years and with the payment of at least 5000 days of invalidity, old – age and survivors insurance premium at these
works are granted with old – age monthly pension with their written claims, without seeking age conditions specified in sub
clause (a), clause two, article 28.
b) Individuals who work permanently in underground work places of mining work places determined by the Ministry for at
least 25 years and with the payment of at least 4000 days of invalidity, old – age and survivors insurance premium at these
works are granted with old – age monthly pension with their written claims, without seeking age conditions specified in sub
clause (a), clause two, article 28, same as insurance holders who paid 8100 days of premium.
c) Individuals who complete 50 years of age and spend at least 1800 days of their work which is subject to invalidity, old – age
and survivors insurances in underground work places of mining work places determined by the Ministry also are benefited
from old – age monthly pension with the other conditions specified in the first clause.
––––––––
(1) “Effectiveness of the Act” statement included in article 70 of Act 5754,
dated 17/4/2008 and in clause one and three of this article has been modified as “30/4/2008” and it has been entered into the text.
(Amended fifth clause: 17/4/2008 – 5754/70 art.) In case work terms of insurance holders who started to work in works
specified in the fifth clause before the effective date of this Act is at least 1800 days, spent in these works before or after the
effective date of this Act, one fourth of these works is added to the number of premium payment days. Invalidity, old – age and
survivors insurance premium for them is 23% of prime earning of insurance holder. 9% of this is insurance holder share and
14% of it is employer’s share. Provisions of this Act pertaining price increases in actual service period are implemented for
individuals who started to work in underground works or in works alternated with underground works for the first time after the
effective date of this Act.
Transitional provisions pertaining to invalidity and injury provisions of Act 506 (1)
PROVISIONAL ARTICLE 10 – Among individuals who are in the scope of sub clause (a), clause one, article 4 and also
insured for the first time before the effective date of this Act those who had an illness or disability to be considered as invalid
upon abrogated article 53 of the Social Security Act, 506 before the date they start to work as insured and therefore cannot
benefit from invalidity pension are benefited from old – age pension regardless of their age and with the condition of being
covered for at least fifteen years and payment of at least 3600 days of invalidity, old – age and survivors premium.
(Amended second clause: 17/4/2008 – 5754/71 art.) Procedures are carried out according to sub clause (b), clause (c),
abrogated article 60 of the Social Security Act, 506 and provisional article 87 for individuals who are insured before the
effective date of this Act and also have earned the right to benefit from tax reduction due to their invalidity before or after the
effective date of this Act.
In the cut off and reassignment of pensions, provisions of this Act before its effective date are effective for individuals who
benefited from tax reduction due to their invalidity before the effective date of this Act and who are also assigned with old – age
pension.
Replacement rate for pensions allocated according to the first and second clauses shall not be lower than the ratio estimated
over 5400 days.
(Supplementary clause: 17/4/2008 – 5754/71 art.) Invalidity pension is granted to individuals who make a request for
determination of their invalidity state before the effective date of this Act and to individuals who are determined that they were
disabled after the effective date of this Act with the condition of carrying other conditions in acts 506 and 2925 as well.
Lower limit of invalidity pension specified in clause four of article 55 and lower limit of invalidity pension specified in clause
two, article 33 is implemented in invalidity and survivors pensions that are to be assigned according to Act 2925, dated
17/10/1983 and Act 2926, dated 17/10/983, abrogated by this Act, by comparing the limits with old – age monthly pension
assigned upon the same acts.
(Supplementary clause: 17/4/2008 – 5754/71 art.) Pensions assigned to insurance holders who are insured since 1/1/2000 and
request monthly pension for invalidity and pensions granted to rightful beneficiaries of insurance holders who passed away
upon Act 506, dated 17/7/1964 are re – estimated based on the lower limit specified in provisional article 89 of Act 506 and as
of the initiation date of monthly pension. The differences that are to arise are paid to concerned individuals within four months
from the effective date of this article.
In the calculation of lower limits specified above, half determined according to the second clause of abrogated article 92 of the
Social Security Act, 506, and pensions for which no lower limit for pensions is applied according to clause five of abrogated
article 96 of the same Act and partial pensions granted according to social security agreements are not taken into account.
(Abrogated last clause:17/4/2008 – 5754/71 art.)
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(1) Whilst the title of this article was “Transitional provisions of invalidity,
impairment and transitional provisions of social security support premium payment of Act 506”, it was modified with article 71 of Act 5754,
dated 17/4/2008 as it was entered in the text.
Transitional provisions pertaining registration of insurance holders, insurance registry number and employees working
at international representative offices
PROVISIONAL ARTICLE 11 – (Modified first clause: 17/4/2008 – 5754/72 art.) A conjoint data bank is formed for
insurance holders who are registered in the current social security institution before the effective date of this Act and for
insurance holders who are going to be registered for the first time and for their rightful beneficiaries. In the registration of these
insurance holders, Turkish Republic identification numbers are accepted as social security numbers.
Previous security registry numbers of insurance holders are continued to be used until they are registered according to this Act.
In the estimation of daily earnings of insurance holders according to article 17 of this Act who are in the scope of sub article (b)
of clause one, article 4 of this Act; criteria that are taken into account in the estimation of earnings, base of premium of periods
after the effective date of this Act are also taken into account in the estimation of earnings, base of premium of periods before
the effective date of this Act. (1)
(Supplementary clause: 17/4/2008 – 5754/72 art.) In the estimation of earnings as of the last calendar month of individuals
who work under service agreement and whose earnings for the three month – period are before the effective date of this Act,
which are the basis in daily earning estimation that is to be determined according to article 17 of the Act, provisions of Act 506,
abrogated by this Act are implemented.
Individuals who have permanent residence permission of a country in which the representative office is located or who have the
citizenship of this state among individuals who were appointed in international representative offices as insured at the effective
date of this Act or personnel with universal health insurance can be communicated with social security institutions of the
country they are in, without prejudice to provisions of international social security agreements and with the condition of
receiving positive opinion of the Ministry of Foreign Affairs.
(Supplementary clause: 17/4/2008 – 5754/72 art.) Public administrations which employ participants according to provisions
of Act 5434 before this Act has taken effect and which continue to employ individuals who are considered to be insured in the
scope of sub clause (c), clause one, article 4, after the effective date of this Act have to submit a workplace report in accord
with article 11 within a period that is to be determined by the Institution. In case a workplace report is not submitted during the
period that is to be determined by the Institution, monetary penalty is implemented according to sub clause (b) of article 102.
Transitional provisions of universal health insurance
PROVISIONAL ARTICLE 12 – (Amendment: 17/4/2008 – 5754/68 art.)
Until the formation of an infrastructure necessary for the start of insurance check of health service providers and other
provision processes in the implementation of this Act, health data are started to be recorded in writing and health certificates or
health cards are continued to be issued by the Institution.
Duties of public administrations concerned with the provision of health services, relevant recordings and processes in the
framework of rights and liabilities in abrogated acts continue until the date of takeover by the Institution. Takeover process is
completed within three years. (2)
In case health services of individuals earned upon abrogated provisions of the act are not included in the scope according to
provisions of this Act, they are continued to be provided by the Institution according to abrogated provisions of the Act until
the treatment is completed. In the estimation of 30 days estimated according to article 67, the state for the individual’s favour is
implemented. Treatment expenses of universal health insurance holder and individuals they are liable to care for which had
started before the effective date of this Act however which are invoiced after the effective date of this Act are covered by the
Institution.
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(1) With article 72 of Act 5754, dated 17/4/2008; the statement “(b) and (c)
sub clauses of the first clause” which is included in this clause has been modified as “(b) sub clause” and it is entered into the text.
(2) With article 11 of Act 5797, dated 31/7/2008, the statement “However
this period shall not exceed six months” included in this clause has been modified as “Turnover period is completed within three years” and it
has been entered into the text.
Sub – sub clause (1) of sub clause (c) of first clause of article 60 of this Act is not implemented within two years from the
effective date of this Act. Within this period, with the condition of no changes in the states of individuals who have a green
card and individuals who are to receive a green card in the scope of Act 3816, dated 18/6/1992, without any need for another
process, are considered as universal health insurance holders within the scope of sub – sub clause (1), sub clause (c), clause one,
article 60 of this Act.
With the application to receive a green card in the scope of Act 3816, for individuals whose monthly income amount per person
in the family determined in accord with provisions of Act 3816 is determined to be between one third of minimum wage up to
minimum wage, one third of thirty day amount of lower limit of daily earning which is the basis of premium, determined
according to article 82, is accepted as the minimum wage amount, which is the basis of premium; for individuals whose
monthly income amount is determined to be between minimum wage up to twice as much as minimum wage, thirty day amount
of lower limit of daily income, which is the basis for premium, determined according to article 82 is accepted as minimum
wage amount, the basis of premium; for individuals whose monthly income amount is determined to be more than twice as
much as minimum wage, two times as much as thirty day amount of lower limit of daily income, which is the basis for
premium, determined according to article 82 is accepted as the minimum wage amount.
Individuals who are accepted as insured according to sub clauses (d) and (g), clause one of article 60, shall make their
declarations within two years after the effective date of this Act. Within this period, among individuals who are considered as
universal health insurance holders according to sub clauses (d) and (g), clause one, article 60; those who do not have a registry
claim and whose children under the age of 18 are benefited from health services, registry of these people’s children is done as
of the date of application to the health service provider. However, in provinces in which family physician implementation is
initiated, these people are included in the scope as universal health insurance holder and person they are liable to care for,
without any regard for the two year – period.
In health services received apt to the forwarding chain, initiated by family physicians, participation shares specified in clause
two, article 68 may be applied by decreasing them in a 50% ratio for a period of three years.
Determinations that are to be made according to the first clause of article 70 are completed within one year the latest from the
effective date of this Act. Within this period, Ministry of Health is authorized to delay the implementation of the second clause
of article 70 on province and county basis.
Individuals whose treatment assistances are met according to the pertaining acts are considered as universal health insurance
holder or the person to be taken care of by the universal health insurance holder, in the light of this Act. Female children for
whom there is a liability of care as of the effective date of this Act are considered as individuals to be cared for according to
this Act. However, when there is a change in their states, benefit conditions from health services are redefined in accord with
the provisions of this Act. Information regarding insurance holders and individuals for whom the insurance holder is liable to
care for is submitted to the Institution within three months the latest after the effective date of this Act.
Provisions of 211, Turkish Armed Forces Internal Service Act that are contradictory to this Act are implemented for a period of
two years after the effective date of this Act.
Insurance holders whose insurance states continue in the scope of Act 2925, dated 17/10/1983 and their spouses and children
who are worthy of health assistance hold the right to benefit from health services and other rights according to provisions of
universal health insurance.
Until the determination of costs of health services with their health service financing to be met by the Institution according to
article 63 and daily wages, transportation, hotel and meal expenses to be paid according to article 65, according to provisions of
article 72, which are to be paid by the Institution and until they are published, and until agreements are made with health
service providers according to provisions of article 73, procedures and forms which have been determined by the Institution
and health service costs and protocol and agreements are effective.
Transition elements regarding the implementation of Act 4046
PROVISIONAL ARTICLE 13 – (Amendment: 17/4/2008 – 5754/68 art.)
Individuals who receive work loss compensation in the scope of article 21 of Act 4046, dated 24/11/1994 are considered to be
insured and universal health insurance holder according to sub clause (a), clause one of article 4, however, they are not subject
to short – term insurance branches.
Insurance holders are not liable to report to the Institution thereto that they are insured.
As of the end of month after the payment of work loss compensation by Turkish Labour Placement Office, as soon as the
premiums of individuals who have received work loss compensation are transferred, it is considered that insurance holder
report and registry is done.
Insurance of individuals in this scope ends at the date their work loss compensation period ends. Provisions of article 9 of this
Act are not implemented for individuals whose work loss compensation ends.
Even though Turkish Labour Placement Office is liable for premium payment for individuals who benefit from work loss
compensation, they are not considered as work place and employer in the scope of this Act.
Transition provisions regarding social security support premium
PROVISIONAL ARTICLE 14 – (Supplement: 17/4/2008 – 5754/73 art.)
For individuals who were participants or insurance holder before the effective date of this Act, who were granted with duty
disability, invalidity and old – age or retirement pensions and individuals who pay social security support premium and
continue to work at the effective date of this Act, implementation of pertaining act provisions, abrogated by this Act, continues
regarding being subject to social security support premium. However;
a) For individuals who work in the scope of sub clause (a), clause one, article 4 of this Act, ratio of social security support
premium is the total that is figured by adding 30 percent ratio to the premium ratio which is determined in sub clause (c), clause
one of article 81, based on earnings that are the basis of premium, determined according to article 80. One fourth of 30 percent
ratio is the share of insurance holder and three fourth is the share of employer. Liable party for the premium payment for
individuals, who are subject to social security support premium and are considered in this scope, is their employer. Only work
accident and occupational illness insurance provisions are implemented for them.
b) For individuals who are considered to be insurance holders in the scope of sub clause (b), clause one, article 4 of this Act,
provisions that are specified in sub clause (b), clause three, article 30 of this Act are implemented, with the condition of
verification by receiving documents from the relevant public institutions and organizations, for the work periods, excluding the
periods in which they were inactive. This ratio is implemented as 12% in the year this article has taken effect, by increasing one
point in the following January of each year. However this ratio does not go over 15%.
c) Provisions of sub clause (c), article 5 of this Act are implemented, without implementing social security support premium,
for war disabled, for individuals whose pensions are estimated and paid upon the Prevention of Terrorism Act, 3713, dated
12/4/1991, the Act on Pecuniary Compensation and to Put People on Monthly Pension, numbered 2330, dated 3/11/1980 or for
people who receive duty disability pension according to pertaining acts concerned with provision of public order and security
and meanwhile, for individuals who continue to work as of the effective date of this Act and then to start to work afterwards by
being subject to this Act.
d) Regarding individuals who receive duty disability pension according to Act 5434 and continue to work upon sub clause (a)
and (b), clause one, article 4 of this Act as of the effective date of this Act, with their written request within one month from the
effective date of this Act, provisions of this Act on work accident and occupational illness insurance and long term insurance
branches or social security support premium are implemented. Among these individuals, the ones who pay long term insurance
premium and do not file a written request within the specified period, provisions on work accident and occupational illness are
implemented and no social security support premium is deducted. Regarding individuals who were participants before the
effective date of this Act and were granted duty disability pension after the effective date of this Act according to provisions of
Act 5434 and of these individuals those who start to work upon sub clause (a) and (b), clause one, article 4 of this Act, with
their written request, processes are carried out. No universal health insurance premium is taken thereto form individuals who
are included in the scope of these sub clauses. Duty disability pensions are assigned and paid to individuals who receive
according to Act 3713, participants who change class or work and continue to work, individuals who receive duty disability
pension due to events included in the scope of the same Act and individuals who work upon sub clause (c), clause one of article
4 of this Act or soldiers and non-commissioned officers who start to work afterwards, starting from the beginning of the month
following their application dates after the effective date of this Act, without any need for them to leave their works according to
provisions of Act 5434, including provisions that are abrogated by this Act, upon retirement sending approval that is to be
submitted. Procedures are carried out according to provisions of Act 5434 including provisions abrogated by this Act, regarding
individuals who are in this scope and retire from their appointments.
Transition provision concerned with report of earnings that is the basis for premium
PROVISIONAL ARTICLE 15 – (Supplement: 17/4/2008 – 5754/73 art.)
87
In case independent insurance holders who work on their own behalf and account, excluding sub – sub clause (4) of sub clause
(b) of clause one, article 4 of this Act, the ones who register and record as insurance holders before the effective date of this
Act do not declare their earnings that are the basis of premium, which is determined according to article 80 of this Act, monthly
premiums that are to be paid are taken over amounts that correspond to income steps to which they pay until they make a
declaration.
However, these amounts shall not be lower than earning amount which the basis for monthly premium, estimated according to
the lower limit of minimum daily earning, specified in article 82.
Transition provisions regarding insurance holders who operate in agriculture on their own behalf and account (…)(2)
and female insurance holders who benefit from artisan exemption (1)(2)
PROVISIONAL ARTICLE 16 – (Supplement: 17/4/2008 – 5754/73 art.)
For village administrative officers who are included in sub clause (b), clause one, article 4 of this Act and individuals specified
in sub – sub clause (4) and the expression “thirty” specified in sub clause (a), clause two of article 80 and individuals who are
specified in sub – sub clause (4), the expression “thirty” specified in sub clause (ı), clause one, article 6 of this Act is
implemented as “fifteen” for the year this article has taken effect and it is increased with one point for the following each year,
not to exceed thirty times of the daily earning, which is the basis of the premium.
(Supplementary clause:17/4/2008 – 5763/25 art.; Abrogation: 31/7/2008 – 5797/11 art.)
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(1) With article 25 of Act 5763, dated 15/5/2008, the title of this article
“Transitional provision regarding insurance holders who operate in agriculture on their own behalf and account” has been modified as it is
entered into the text to be effective from 1/10/2008.
(2) With article 11 of Act 5797, dated 31/7/2008; the phrase “Individuals
who are employed at courses, arranged by the Ministry of Education as experienced educators” included under this title has been removed
from the text.
(Supplementary clause: 17/4/2008 – 5763/25 art.) Female voluntary insurance holders who are determined to be doing the
works with the same conditions after the effective date of this article, according to procedures and forms, determined by the
Institution, by receiving the comments of the Ministry of Finance, individual who do the works specified in sub clause (6),
clause one, article 9 of Income Tax Act, 193, dated 31/12/1960, before the effective date of this article under service contract
without being subject to any employer permanently and in an income earning nature; make payments of invalidity, old – age,
survivors and health insurance premiums by increasing one point for each following year, not to exceed thirty times of it, by
starting from fifteen times of the lower limit of daily income amount, basis of premium that is determined according to article
82 for the year this article has taken effect.
Provisions concerned with the termination of insurances of individuals who work on their own behalf and account
PROVISIONAL ARTICLE 17 – (Supplement: 17/4/2008 – 5754/73 art.)
In case individuals who work on their own behalf and account and individuals who work in agriculture on their own behalf and
account are registered according to acts 1479 and 2926, and individuals who have premium debts regarding the five year –
period as of the effective date of this article, fail to pay their premium debts belonging to these periods within 6 months from
the beginning of the month following the issue of a general declaration by the Institution regarding premium debt payments,
insurances of insurance holders with premium payments are terminated as of the end of the month, in which previous premiums
are exactly paid, and insurances of insurance holders who do not have any premium payment are terminated as of the registry
date. Insurance periods concerning premium debts are not evaluated and Institution claims belonging to these periods are not
followed up and they are included in Institution claims.
However, in case insurance holders or survivors pay the debt amount in full; which is to be estimated over the earning amount,
the basis for premium which is to be determined according to clause two of article 80 at the date of the application; within three
months from the announcement date of the debt, these periods are evaluated as insurance periods.
Second clause of this article is implemented for individuals whose insurances are terminated according to previous acts.
Transitional provisions concerned with certain monthly compensations and assistances
PROVISIONAL ARTICLE l8 – (Supplement: 17/4/2008 – 5754/73 art.)
Until rectifications are made in the pertaining acts;
a) Implementation of provisions of this Act before the effective date of this Act is continued regarding pensions to individuals
themselves who are to be considered as war disabled according to Act 5434 including its provisions abrogated by this Act and
their widows and orphans and individuals who do not work as being subject to long – term insurance branches at the date they
are employed by Turkish Armed Forces and individuals who are specified in sub clause one, article 56 of Act 5434, dated
8/6/1949.
b) An additional difference is paid separately to individuals specified in first clause of supplementary article 77 of Act 5434
and in clause eight of article 47 of this Act in case the total of pensions; that are to be assigned in the framework of pertaining
acts and this Act, and are increased according to supplementary article 77 of Act 5434 of their equivalents; is lower than
pensions for which they earned their right.
c) Pertaining provisions of Act 5434 are continued to be implemented including its articles abrogated by this Act regarding
individuals who are included in tables supplemented to yearly budget acts upon supplementary article 16 of Act 442, dated
18/3/1924, Act 1005, dated 24/2/1968, Act 2330, dated 3/11/1980, Act 2913, dated 11/10/1983, Act 3292, dated 28/5/1986, Act
3713, dated 12/4/1991 and regarding assignment of pensions, compensations and supplementary payment based on Act 2330
due to references made in other acts and regarding assistance procedures.
Additional expenses to be undertaken by the Institution upon clauses specified above for individuals who are included in the
scope of this article are collected by the Treasury against invoice within two months the latest from the payment date.
Health insurance premium to be deducted from individuals who receive pensions
PROVISIONAL ARTICLE 19 – (Supplement: 17/4/2008 – 5754/73 art.)
General insurance premium is deducted from individuals who receive pensions according to acts 1479 and 2926, and
individuals for whom pensions are going to be assigned upon provisional article 2 of this Act due to their working in the scope
of sub clause (b), clause one, article 4 of this Act, and individuals who are considered as having failed to pay health insurance
or universal health insurance premiums for a period of ten years from their relevant files, with the condition of decreasing
periods for which health insurance and universal health insurance premiums are deducted, as to complete 10 years and in the
ratio of 10% from their pensions.
Funds in the scope of provisional article 20 of Act 506 and pertaining provisions
PROVISIONAL ARTICLE 20 – (Supplement: 17/4/2008 – 5754/73 art.)
Participants of funds which are established for personnel of banks, insurance and reassurance companies, trade chambers,
industrial chambers, stock exchanges or unions that they form, and individuals who are granted with pensions or incomes, and
their survivors are included in the scope of this Act without any need for any procedure by transferring them to the Social
Security Institution within three years from the issue date of this article. The period of three years may be extended by two
years the longest by the Cabinet decision. Fund participants are considered as insured in the scope of sub clause (a) of article 4
of this Act as of the turnover date.
Cash value of the liability is estimated by taken into account income and expenses of insurance branches of the funds in the
scope of this Act, including participants for each fund who left the fund, regarding turned over individuals as of the turnover
date, by a commission to be formed with a member as a representative from each funds of Social Security Institution, Ministry
of Finance, Treasury Under – secretariat, Under – secretariat of State Planning Organization, Banking Arrangement and
Inspection Organization, Saving Insurance Fund and a member to represent institutions employing fund participants. Technical
interest rate to be used in cash value estimations is taken as 9.8 percent.
Determined cash value is collected, not to exceed fifteen years, in equal annual instalments, for each year separately, in New
Turkish Lira to be explained by the Treasury Under – secretariat, over the annual average nominal interest of exported,
discounted State internal indebt bonds, and from institutions employing participants of these funds, according to provisions of
this Act by the Institution successively.
Until the turnover process is completed, health and social insurance assistance provision and premium collection from fund
participants, individuals who receive pensions and incomes and their survivors is continued according to pertaining legislation
provisions by the funds and institutions employing fund participants.
If pensions and incomes paid after the completion of turnover process are above the pensions and incomes that are to be
estimated by the implementation of provisions of Act 506 for the periods before the effective date of this Act, and for the
periods after the effective date of this Act, by the implementation of provisions of this Act; the said differences are taken into
account in cash value estimation and is continued to be paid to the concerned individuals by the Social Security Institution.
Estimations to be made according to trust bills during processes of increase, decrease, discontinuation and reassignment due to
state changes in income and pensions of these persons after the turnover date are carried out under the control of the Institution
by the organizations which employ relevant funds or fund participants.
Pensions of participants, who become participants at funds as of the turnover date, and individuals who leave the funds, cannot
receive pensions or incomes and earn rights against the funds, are estimated according to provisions of provisional article 2 of
this Act. In the implementation of sub clause (a), clause one, provisional article 2, estimations are made under the control of the
Institution by organizations which employ funds, related by the Institution and according to trust bills, and fund participants,
upon provisions of Act 506, for the term before the effective date of this Act. In case there are differences between pensions to
be estimated in the scope of provisional article 2 and pensions that are to be estimated according fund provisions by
considering periods that elapsed in the fund, the said differences are taken into account in cash value estimations and continued
to be paid to the concerned parties by the Social Security Institution. Estimations to be made according to trust bills during
processes of increase, decrease, discontinuation and reassignment due to state changes in income and pensions of these persons
are made by the institutions employing relevant funds or fund participants under the control of the Institution.
Other social rights and payments of fund participants and individuals who have pension and/or income and their survivors,
which are not met even though they are in the bill of trust which these persons are subject to, are made after their turnover to
the Social Security Institution, by the funds and by the institutions which employ the fund participants.
Forms and procedures regarding the implementation of this article, and payment of cash value concerning the differences
specified in clause five and six of this article, within the first instalment, in a single payment or in instalments is determined by
the Cabinet by referring to comments of Social Security Institution, Ministry of Finance, Treasury Under – secretariat, Under –
secretariat of State Planning Organization, Banking Arrangement and Inspection Institution, Savings Security Fund, institutions
employing fund participants. Parties submit their comments and suggestions in writing until the date that is to be determined by
the Social Security Institution.
Turkish Union of Chambers and Commodity Exchanges, established upon Turkish Union of Chambers and Commodity
Exchanges Act, numbered 5174, dated 18/5/2004, represent organizations which employ personnel of Turkish Union of
Chambers and Commodity Exchanges and participants of Security and Retirement Fund Trust participants in the processes and
procedures regarding the implementation of this article.
Institutions which employ the said funds and fund participants and the Institution are exempt of any type of tax, duty and
charge that is to arise due to all processes pertaining the implementation of this article.
In case there are provisions contradictory to this Act in trust bills regarding other provisions, excluding short term insurance
branches and universal health insurance provisions of this Act, provisions of this Act are implemented as of the effective date
of this Act.
Increases to be made in incomes or pensions that are assigned/to be assigned by the funds from 30/4/2008 shall not exceed
increases that are made in income or pensions assigned according to Act 506.
Forms and procedures, which are to be determined regarding the turnover in the framework of this article and differences in
pensions and incomes that are to be paid by the Social Security Institution according to clause five and six of this article, may
not be implemented for funds which are turned over or continuing to be turned over before the issue of this article according to
supplementary article 36 of Act 506.
Provisions of article 58 of Banking Act, 5411 may not be implemented for turnover and other processes to be made in the scope
of this article.
Transitional provisions of Act 2108
PROVISIONAL ARTICLE 21 – (Supplement: 17/4/2008 – 5754/73 art.)
Among village administrative officers whose registrations and records are made according to Act 1479 as of the date they are
elected as officers according to article 4 of Act 2108 before the effective date of this Act, officers who wish to continue their
insurances according to provisions of sub – sub clause (1), clause (b), article 4 of this Act and who apply in writing within six
months from the effective date of this article, their insurances are continued exactly the same. Provisions of this Act are
implemented for individuals who do not make any requests within this period.
Transitional provisions regarding founding partners of joint stock companies
PROVISIONAL ARTICLE 22 – (Supplement: 17/4/2008 – 5754/73 art.)
If founding partners of joint stock companies specified in sub – sub clause (3), sub clause (b), clause one, article 4 of this Act
and who are insured as being subject to article 24 of Act 1479 and who wish to continue their insurances apply in writing
within six months from the effective date of this article, their insurances are continued exactly the same. Insurances of
individuals who do not apply within this period are terminated as of the effective date of this Act.
Provisions regarding individuals whose social security premium structuring is deformed
PROVISIONAL ARTICLE 23 – (Supplement: 15/5/2008 – 5763/26 art.)
(1) Even though individuals who restructured their debts, which are in the scope of article 1 and 2 of the Act, according to
article 1 and 2 of Act on Restructuring of Social Security Premium Credits and Making Amendments in Certain Acts,
numbered 5458, dated 22/2/2006, and who have lost their restructuring rights upon article 3 of the same Act until the end of the
month following the effective date of this article, if they apply to the Institution in writing within two months after the effective
date of this article, their deformed restructuring agreement are regenerated by considering the date of the application, which is
made according to Act 5458, and instalment period.
(2) Payments of debtors, whose restructuring agreements are regenerated, made for their debts included in the scope of Act
5458, are deducted according to their instalment amounts in the same debt type for those who are in the scope of article 1 of the
said Act, and according to article 10 of the said Act for those who are in the scope of article 2.
(3) In case instalment amounts, which are not paid on their due date or paid incompletely before the date of the application
made according to this article as a result of regeneration or deduction processes, are paid until the payment date, along with the
amount of the interest which is to be estimated as a result of the application of the interest ratio on a compound basis which is
to be figured by adding 1 point to the monthly average of interest ratio of exported, discounted State internal debt bills in New
Turkish Liras (YTL) belonging to the previous month that is to be explained by the Treasury Under – secretariat for each month
delayed, separately until the payment date, they are benefited from restructuring provisions of Act 5458. In case, payment
liabilities specified in this clause are not exercised fully within the said six month – period, restructuring right is lost and
restructuring processes are cancelled and paid amounts are deducted according to pertaining provisions of the social security
legislation.
(4) In terms of instalments that are going to be due from the date of the application made according to this article, provisions of article 3 of Act 5458 are implemented for debtors who are benefited from the provisions of this article. In terms of debtors who are in the scope of article 1 of this Act, provisions of article 3 of Act 5458 are implemented from the end of the third month following the date of the application made according to this article, and in terms of debtors who are in the scope of article 2, they are implemented by looking backwards from the end of the six – month period specified in clause three of this article.
(5) Individuals whose debts, in the scope of article 1 and 2 of Act 5458, are restructured and who have lost their restructuring right upon article 3 of the same Act, and who have paid these debts that are in the scope, in full according to relevant provisions of the social security legislation, provisions of this article are not implemented. Individuals who have paid their debts partially and applied to benefit from this article are not reimbursed with the amounts that they paid previously and deduction process is not carried out with the condition of no prejudice against the first and second clauses of this article.
(6) Confiscations and collected cautionary from absolute property and real property due to debts included in the scope of Act 5458 before the effective date of this article are removed in proportion to payments that are made after the payment of overdue installations, and confiscations regarding rights and claims in front of third persons are removed after the payment of overdue instalments in full.
(7) In case, insurance holders or their rightful beneficiaries in the scope of Acts 1479 and 2926 pay their premium debts belonging to the period after 1/4/2006 with their overdue instalments and they fulfil payment liabilities regarding instalment and current month premiums after the effective date of this article, they start to benefit from health insurance.
(8) It is mandatory for debtors who apply to benefit from provisions specified in this article, to relinquish appeals to the Social Security Institution and law suits by court due to their debts that are included in the scope, and not to generate dispute.
(9) The Social Security Institution is authorized to determine forms and procedures regarding the implementation of this article.
Social security receivables
PROVISIONAL ARTICLE 24 – (Supplement: 15/5/2008 – 5763/27 art.)
(1) Excluding the debts that are decided by the Accord Commission and approved by the Cabinet and published in the Official Gazette, followed up according to the Social Security Act, numbered 506, dated 17/7/1964 and upon provisional article 3 of the Metropolitan Municipality Act, numbered 5216, dated 10/7/2004 and provisional article 7 of abrogated Municipality Act, numbered 5272, dated 7/12/2004 and provisional article 5 of the Municipality Act, numbered 5393, dated 3/7/2005, insurance premium, unemployment insurance premium, administrative monetary penalty, social aid increase that are not collected until the date of the application made according to this article and belonging to 2008/March and the previous terms, and with the condition of application until the end of the month following the effective date of this Act, debts of individuals, who are figured that they did not declare sufficient workmanship report as a result of pre evaluation, investigation or determination about private building construction and works of tender matter that are completed until 31/3/2008, premium debts of voluntary insurance holders between 2003/May and 2008/March periods, premium debts of individuals who are subject to group insurance regarding invalidity, old – age and survivors insurances belonging to 2003/March and the previous terms, premium and social security support premium debts of insurance holders until 31/3/2008 according to Artisan and Craftsman and Other Independent Workers Social Security Institution Act, dated 2/9/1971, numbered 1479 and Act on Social Security of People Working in Agriculture on their Own Behalf and Account, dated 17/10/1983, numbered 2926, with the condition of a written application within two months following the effective date of this article, are paid in equal instalments with the conditions specified in this article or until twenty four months.
(2) In case, advance payment means is preferred and payment is made for the principal amount of the debt and late charges estimated according to social security legislation provisions until the end of the month in which the application is made and payment is made for fifteen percent of the late charge within one month following the application date, late charge and remaining eighty percent of late charge is pledged.
(3) If payment in installations is preferred, fifty five percent of late charges and late fees are pledged, which are estimated according to social security legislation provisions, in installation up to twelve months until the end of the month the application is made for debt principal which is included in the scope of the first clause, and thirty percent is pledged in instalments exceeding twelve months and the remaining part is added to debt principal and the debt is estimated, which is the basis of the principal amount. This amount is divided into instalment period and the monthly instalment amount is figured. Liability for the payment of the first instalment starts within the month following the application made according to this article. When payment with instalment means is selected at the beginning and then the remaining of the debt is desired to be paid in full, the pledge ratio which is dependent on the instalment period chosen at the beginning is not changed.
(4) If debtors do not fulfil their liabilities regarding their instalments on the basis of their debt type more than three times within a calendar year or if they fulfil them incompletely or if they pay the amounts unpaid within a calendar year up to three times or incompletely paid instalment amounts until the end of the month following the latest instalment, along with the interest amount to be estimated as a result of application of the ratio in compound base, by adding 1 point to monthly average interest ratio of discounted, exported State internal debt bills in New Turkish Lira (YTL) belonging to the previous month that is to be explained by the Treasury Under – secretariat for each delayed month until the end of the month following the latest instalment, these debtors lose their instalment rights according to this article and they return to their state before the instalment and paid amounts are deducted according to the pertaining provisions of the social security legislation.
(5) Late charges and late fees collected before the effective date of this Act is not reimbursed and not deducted, except for the amounts taken wrongly or baseless.
(6) Confiscations and collected cautionary on real and absolute property due to debts, in the scope of this article, before the effective date of this Act are removed in full in the ratio of the made payments, and confiscations regarding rights and receivables by third persons are removed in full after the payment of the first instalment.
(7) When a written application is made within the application period of advance payment or instalment according to this article for debts that are included in the scope of the first clause, by deforming delay and instalment or restructuring processes, which were delayed and installed or restructured by debtors upon the pertaining Acts concerning debts that are in the scope of this article, amounts which are restructured previously and their delay and instalment or restructuring processes are deformed and the paid amounts are deducted according to relevant social security legislation and their remaining debts in the scope of the first clause are paid in advance according to this article or installed.
(8) Provisions of this article are implemented for debts included in the scope of this article however excluded in the scope of Act 5458 and belonging to debtors whose restructuring agreements are continuing according to Act on Restructuring of Social Security Premium Credits and Making Amendments in Certain Acts, numbered 5458, dated 22/2/2006, or that they are regenerated.
(9) If metropolitan municipalities, municipalities and institutions of these municipalities request instalment of their debts, included in the scope of the first clause, deduction amounts made according to relevant acts for debts that are included in the scope of provisional article 5 of the Metropolitan Municipality Act, dated 10/7/2004, numbered 5216 and provisional article 6 of the Municipality Act, dated 3/7/2005, numbered 5393, are deducted from the instalment amounts that are to be paid according to this article. When deduction amounts are not deducted from monthly instalment amounts, entirety of the monthly instalment amounts is paid by debtors and when deduction amounts do not cover monthly instalment amounts, balance instalment amounts are paid by debtors.
(10) When insurance holders or their rightful beneficiaries in the scope of acts 1479 and 2926 do not have debts other than the ones included in the scope of this article, or when they have debts other than the ones included in the scope of this article and have restructured these debts according to special acts and fulfil their payment liabilities, and with the condition of payment of first four instalments of their total debts estimated according to the first clause, they start to benefit from health insurance.
(11) It is mandatory that debtors who apply to benefit from provisions specified in this article, they have to relinquish appeals that they made by the Social Security Institution due to their debts included in the scope and relinquish law suits that they filed at court and not generate any disputes.
(12) The Social Security Institution is authorized in determination of forms and procedures in the implementation of this article.
PROVISIONAL ARTICLE 25 – (Supplement: 31/7/2008 – 5797/4 art.)
If employers and insurance holders, whose debts, included in the scope of provisional article 24 of Act 5510, are structured upon provisions of the said article provisions, apply in writing within twenty days from the effective date of this article, their debts included in the scope of the said article are paid in full with the conditions specified in this article or paid in instalments up to twelve months.
If advance payment means is selected and the entirety of the debt principal and twenty percent of late charges and late fees, estimated upon the relevant legislation provisions, are paid until the end of the month during which the application is made, eighty percent of the remaining late charge and late fee is cancelled.
If payment with instalment means is preferred, and the entirety of the debt principal and fifty percent of late charges and late fees, estimated upon the relevant legislation provisions, are paid in equal instalments up to 12 months, fifty percent of the remaining late charge and late fee is cancelled. Payment liability of the first instalment starts in the month following the month in which the application is made. If instalment means is selected at the beginning and then the rest of the remaining installed debt is requested to be paid in full, cancellation ratio depending on the selected installation period is not changed.
Fourth, fifth, sixth, seventh, eighth, ninth, tenth and eleventh clauses of provisional article 24 are implemented for applicants who applied to benefit from this article.
The Social Security Institution is authorized in determination of forms and procedures in the implementation of this article.
Enforcement
ARTICLE 108 – (Amendment: 17/4/2008 – 5754/74 art.)
Of this Act;
a) Last clause of provisional article 20, takes effect on 1/1/2008,
b) article 72 and 73, sub clause (b) of clause 7 of provisional article 6, last clause of provisional article 7, clause one to four of provisional article 9 and provisional article 17, twelfth clause of provisional article 20 take effect on 30/4/2008,
c) Pertaining implementation of universal health insurance provisions for individuals who are considered in sub – sub clauses (3) to (8) and (10) of sub clause (c) of clause one of article 60 and sub clause (f); sub clauses (1), (2), (8), (9), (10), (16), (17), (20), (22), (23), (24), (25), (26) and (27) of clause one, article 3, articles 63, 64, 66, 67, 68, 69, 70, 71, 72, 74, 75, 77, 78, 79, fourth clause of article 80, sub clause (f) of clause one of article 81 and clause two, clause one, two and three of article 82, articles 87 to 89, last clause of article 97, last clause of provisional article 1, provisional article 3, fourth clause of provisional article 6, second clause of provisional article 11, provisions of provisional article 12 take effect on 1/7/2008,
d) Its other provisions take effect at the beginning of October, 2008.
Enforcement
ARTICLE 109 – The Cabinet enforces provisions of this Act.
LIST OF EFFECTIVENESS DATE OF LEGISLATION, MAKING AMENDMENTS AND SUPPLEMENTS TO ACT 5510
No. Amended articles of Act 5510
Effectiveness dates of legislation
5655 69 and 108
20/05/2007
5754
a) Last clause of provisional article 20 on 01/01/2008,
b) articles 72 and 73, sub clause (b) of clause seven of provisional article 6,
last clause of provisional article 7, clause one to four of provisional article 9,
and provisional article 17, clause twelve of provisional article 20 take effect on 30/04/2008,
c) Regarding the implementation of universal health insurance provisions for
individuals specified in sub – sub clauses (3) to (8) and (10) of sub clause (c) of
clause one of article 60 and sub clause (f); sub clauses (1), (2), (8), (9), (10), (16),
(17), (20), (22), (23), (24), (25), (26) and (27) of clause one of article 3, articles 63,
93
64, 66, 67, 68, 69, 70, 71, 72, 74, 75, 77, 78, 79, clause four of article 80, sub clause
(f) of clause one and clause two of article 81, clause one, two and three of article 82,
articles 87 to 89, last clause of article 97, last clause of provisional article 1, provisional
article 3, clause four of provisional article 6, clause two of provisional article 11,
provisions of provisional article 12 take effect on 01/07/2008,
d) Other provisions take effect 01/10/2008.
5763 Provisional articles 23 and 24
26/05/2008
81 and provisional article 16 01/10/2008
5797 Provisional article 4, 12 and 25
19/08/2008
81 01/10/2008
80 15/10/2008
