ATTENTION! Social Security Regulation Has Been Amended!

5 December 2017 Tuesday
Issue: 30261

Official Gazette

REGULATION

From the Directorate of Social Security Institution:

REGULATION REGARDING THE AMENDMENT IN THE REGULATION ON

SOCIAL SECURITY TRANSACTIONS

ARTICLE 1  – The following subparagraphs have been added to the first paragraph of article 4 of Social Security Transactions Regulation which was published on the Official Gazette dated 12/5/2010 and numbered 27579.

“n) Member of profession: Refers to independent accountant, independent accountant and financial advisor and certified public accountant who obtained authorization pursuant to Independent Accountant and Financial Advisor and Certified Public Accountant Law dated 1/6/1989 and numbered 3568,

o) Monthly premium and service document: Refers to the document on purpose of reporting the premium based earnings and service details of the insured which should be given to the Institution by the employers for those who are considered insured within the scope of subparagraphs (a) and (c) of the first paragraph of article 4 of the Law,

ö) Tax and premium service statement: Refers to the tax statement which should be given according to the tax laws and the statement on purpose of reporting the premium based earnings and service details of the insured and the taxes deducted along with the tax assessments thereby combining the monthly premium and service document which should be given for those who are considered insured within the scope of subparagraph (a) of the first paragraph of article 4,”

ARTICLE 2 – The following paragraph was added to Article 5 of the same Regulation.

“(4) In case all kinds of information, documents, declarations and statements that needs to be given to the Institution or the premium payments to be made or the applications to be made to the Institution in accordance with the Law due to;

  • the malfunctions in the internet service providers from which the institution purchases services,
  • the malfunctions in the electricity and communication infrastructure,
  • Conditions preventing transactions and that happen as a result of fire, lightning explosion etc.,
  • Natural disasters such as flood or deluge, storm, landslide, earthquake etc. and labour disruption, lockout, sabotage, terror attacks,

in the region, province, district or location where the employer’s business file or the place of residence of the insured is located although there is no malfunction in the central computer system of the Institution and in case such cases are determined by the Provincial Directorate of Social Security and this is found appropriate by the Presidency of the Institution, these liabilities will be considered to have been fulfilled in the time laid down in the Law if they are fulfilled until the end of the fifth day following the date when the problems are removed.”

ARTICLE 3 – The following amendments were made in Article 9 of the same Regulation:

  • Subparagraph (b) of the third paragraph was amended as follows and the following subparagraph was added to the same paragraph.
  • For apprentice candidates, apprentices, and students who are receiving vocational training at businesses who are specified in Vocational Training Law dated 5/6/1986 and numbered 3308, the provisions of the insurance of occupational accidents and professional diseases; for the students who are receiving supplementary training during vocational and technical secondary education, students who are subject to internship during their higher education, scholarship students who are commissioned in the projects promoted by public institutions and organizations and from the students who are partially working subject to article 46 of Higher Education Law; those having monthly premium based earnings not being more than thirty times of the daily premium based earning lower limit determined in accordance with article 82 of the Law, the provisions of the insurance of occupational accidents and professional diseases; and for those among them who are not given provision for some reasons despite being within the scope of dependent persons, also the provisions of general health insurance,”
  • The provisions of long term insurance branches and general health insurance for the security guards within the scope of additional article 15 of the Law,”
  • The expression “Turkish Armed Forces” in subparagraph (ç) of the Seventh paragraph was amended as “Ministry of National Defence”.
  • The following subparagraph was added to the Seventh paragraph.
  • Those studying at Gendarmerie and Coast Guard Academy and faculties and colleges on behalf of Gendarmerie General Command and Coast Guard Command and the candidates who are subject to basic military training to be appointed as officers and non-commissioned officers,”
  • The inscriptions “(ç) and (d)” in the Eight paragraph were amended as “(ç), (d) and (e)”.

ARTICLE 4 –The expression “In the public vocational and art schools and the vocational or art schools that were founded upon the permission by public authorities” in subparagraph (a) of the first paragraph of article 10 of the same Regulation was annulled.

ARTICLE 5 – The following amendments were made in article 11 of the same Regulation:

a) The first paragraph was amended as follows.
“(1) The rights and liabilities of the insured shall start as of the date they start working, vocational and technical training, the supplementary training during vocational or technical secondary education or field training, internship or the duty to which they started as a scholar student within the scope of subparagraph (a) of the first paragraph of article 4 of the Law.”

b) Subparagraph (b) of the second paragraph was amended as follows.
“b) within ten days as of the date those who are considered insured within the scope of subparagraph (c) start to study on behalf of these Institutions for those who start to study on behalf of the Ministry of National Defence, Directorate General of Security, Gendarmerie General Command or Coast Guard Command while studying on their own behalf as of the date they start their duty or study at their schools,”

c) The following subparagraph was added to the third paragraph.

“f) The reporting by the governorships for the security guards within the scope of additional article 15 within one month as of the date they start working,”

ç) The sixth paragraph was amended as follows.
“(6) The reporting for those who are subject to subparagraph (b) of article 5 of te Law not working with service contract shall be made by the Ministry of National Education, schools where the students are studying, higher education institutions, public institutions and organizations, private sector organizations and universities where the project is executed for the scholarship students commissioned in the projects promoted by the public institutions and organizations.”

ARTICLE 6 – The following amendments were made in article 14 of the same Regulation:

a) Subparagraph (b) of the fourth paragraph was amended as follows.

“b) The insured state of those who are subject to subparagraph (b) of article 5 of the Law shall come to an end as of the date when the vocational and technical training and supplementary training or field training, internship or scholarship ends and this date … by the Ministry of National Education, schools where the students are studying, higher education institutions, public institutions and organizations, private sector organizations and universities where the project is executed for the scholarship students commissioned in the projects promoted by the public institutions and organizations,”

b) The following sentences were added to the fourth paragraph.

“Moreover, in case monthly premium and service document is not given or day and earning reporting is not made in the monthly premium and service document due to imprisonment and arrest, safe conduct and other unpaid leaves, absenteeism, scoring, partial employment, half work, termination, failure to work on the date and other reasons for the insured who are within the scope of subparagraph (a) of the first paragraph of article 4 of the Law; the insured state will be ended as of the date regarding the last premium. However, in case of unpaid leave that is specified in the applicable law, the insured state will be ended as of the date when the leave ends.”

c) The following sentence was added to the eleventh paragraph.

“In case of work with Mukhtar insured state which is specified in subparagraph (b) of the first paragraph of article 4 and other insured statuses subparagraph (b) of the same article in at the same time, Mukhtar insurance will be taken into account.”
ç) The following subparagraph was added.

“It shall be reported via e-insurance within one month as of the date when the duties of the security guards come to an end within the scope of additional article (13) of the Law.”

ARTICLE 7 – The following amendments were made in article 18 of the same Regulation:

a) The title of the article was amended as “Ex officio registration of job start date and exit date.

b) The expression “registration procedures shall be ex officio made by the Institution” was added after the expression” for those who are found to have not been reported to the Institution” in the first paragraph.

c) The following paragraphs were added.

“(3) Job exit statement can be ex officio issued based on the last reported date on the monthly premium and service document until the conclusion of the audits which are actually made by the officers of the Institution who are commissioned for audit and check or the determinations made from the business records.

(4) Job exit statement can be ex officio issued based on the last reported date on the monthly premium and service document according to the conclusion reached by the Unit that the insured has quit job due to the closure of the business the insured is working at, failure to reach the employer, annunciation or report by the insured for not working.”

ARTICLE 8 – The following amendments were made in article 27 of the same Regulation:

a) The expression “via e-insurance” in the first sentence of the first paragraph has been replaced with “electronically” and the second sentence was annulled.

b) The following sentences were added to the second paragraph.

“Transactions may be executed over the business file where such works are executed without giving a new business statement in service purchase businesses such as security, cleaning, transportation etc. which is regiven or tendered within one month as of the end of the work provided being in the same job branch to the same employer upon the employer’s request. The procedures and principles regarding the implementation of this paragraph shall be determined by the Institution.”

c) The following paragraphs were added.

“(10) Provided not permitting improper benefit from the employment incentives and promotions and provided being in the same city and being requested by the employer in written, it might be permitted by the Institution to process all businesses having the job branch of the same employer processed or to be processed continually and employing insured within the scope of subparagraph (a) of the first article of article 4 of the same Law thereby being combined; and the unit where a single file will be processed shall be determined by the Institution if there are no businesses in multiple unit regions.

(11) Provided being requested in written by the employers of the businesses belonging to public institutions and organizations employing insured within the scope of subparagraph (a) of the first paragraph of article 4 of the Law, it might be permitted by the Institution to process the files in a single file in a way not to permit improper benefit from employment incentives and promotions thereby combining all business files to process or to be processed within the borders of multiple Provincial Directorate of Social Security having the same job code belonging to the same institution and organization.”

ARTICLE 9 – The following amendments were made in article 29 of the same Regulation:

a) The expression “in one month” was amended as “in seven days” and the expression “obtain” was amended as “give”.

b) The following subparagraph was added to the third paragraph.

“d) When deemed necessary, the agreement sample enclosed in Tax and Premium Service Statement General Notice published on the Official Gazette dated 18/2/2017 and numbered 29983,”

ARTICLE 10 – The tenth subparagraph of article 40 of the same Regulation was amended as follows.

“(10) In case the insured state of the insured comes to an end due to any reason within the sick leave based on receiving benefit for temporary incapacity in terms of disease and maternity insurance of the insured; the benefit for temporary incapacity shall be paid until at most the tenth day as of the date the insured state comes to an end.”

ARTICLE 11 – The fifth paragraph of article 49 of the same Regulation was amended as follows.

“(5) The invalidity pension requests of the insured who worked being subject to multiple subparagraphs among (a), (b) and (c) of the first subparagraph of article 4 of the Law or paid premium shall be concluded based on the last insured state. Among the insured who are within the scope of subparagraph (c) of the first paragraph of article 4 of the Law, the insured who are enpensioned in their exit from their study in this status due to the failure to meet the terms of insurance period and/or number of premium payment days despite being considered disabled due to the loss of the earning capacity in the profession or continuation of their diseases for more than the times appointed in the laws, will be given disability wage thereby taking their last insurance statuses without making disability assessment again in case they meet the terms later on and upon their request.”

ARTICLE 12 – The following amendments were made in article 50 of the same Regulation:

a) The following sentence was added to the second paragraph.

“Transfer procedures shall be made for the insured within the scope or subparagraph (a) or (b) of the first paragraph of article 4 of the Law, those having all kinds of premium and premium related liabilities, for those whose number of premium paid days is at minimum and other related expenses shall be paid by the Institution.”

b) The expression “In the second and third paragraphs” in the fourth paragraph was amended as “In the third paragraph”.

ARTICLE 13 – The second paragraph of article 59 of the same Regulation was annulled.

ARTICLE 14 – The last sentence of the second paragraph of article 60 of the same Regulation was annulled.

ARTICLE 15 – The last sentence of the first paragraph of article 62 of the same Regulation was amended as follows and the following sentence was added to the same paragraph.

“However, it is obligatory to pay all kinds of premium and premium related liabilities regarding the services that are referred to within the scope of subparagraph (b) of article 4 of the Law in case the right owners of insured within the scope of subparagraphs (a) and (c) of the first paragraph of article 4 of the Law are enpensioned within the scope of subparagraph (b) of the first paragraph of article 4 of the Law and along with the services that are referred to within that scope.”

“The start date of the pension to be given to the right owners shall be determined in accordance with the provisions of this paragraph.”

ARTICLE 16 – The following amendments were made in article 66 of the same Regulation:

a) The expression “Turkish Armed Forces or Directorate General of Security” in the sixth paragraph was replaced with the “Ministry of National Defence, General Directorate of Security, Gendarmerie General Command or Coast Guard Command”.

b) The tenth paragraph was annulled.

c) The following sentence was added after the third sentence in the eleventh paragraph.

“The amount of liabilities made by mistake or unduly shall also be returned to those concerned without applying interest.”

ARTICLE 17 – The expression “old age, disability or death” in the sixth paragraph of article 67 of the same Regulation was amended as “old age or disability”.

ARTICLE 18 – The following paragraph was added to article 76 of the same Regulation.
“(4) The information and documents individually requested from the organizations within the scope of Banking Law No 5411, other real or legal persons and Public administrations and institutions and organizations which are founded by Law within the scope of the seventh paragraph of article 8 of the Law and article 100 should be sent within one month. Administrative fine shall be applied in case the information and documents are not sent within one month or sent incomplete despite the notice sent.”

ARTICLE 19 – The following amendments were made in article 78 of the same Regulation:

a) The first paragraph was amended as follows.

“(1) As deemed necessary by the Institution’s Health Committee or the increase in the disability condition of the insured and the right owners, the insured and right owners’ asserting that they are in need of constant care by somebody else or the denunciation and complaints made to those decisions apart from the insured and the right owners and the follow-up examinations regarding short or long term insurance braches within the scope of the audit and investigations carried out by the Institution shall be made with the health committee report issued in relation to such examination and the assessment of all documents regarding the decisions previously given by the Institution.”
b) The fifth paragraph was amended as follows.

“(5) “(5) The insured who should be subject to follow-up examination shall be notified that they should have their follow-up examinations made thereby sending referral request minimum 3 months before the dates of the follow-up examinations.”

ARTICLE 20 – The title of article 80 of the Regulation was amended as “Applications made by legal representatives or statutory agents” and the first paragraph was amended as follows.

“(1) ) For the fulfilment of all kinds of incomes, wages, payments and allowances etc. requests as stipulated by the Law; legal representatives of those who are not adults or who are noncompos mentis among the insured and the right owners must give written requests.”

ARTICLE 21 – The following subparagraph was added to article 97 of the same Regulation.

“(8) The premium based daily earnings of the security guards within the scope of additional article 15 of the Law are the premium based daily earning lower limit as determined pursuant to article 82 and all of the insured and employer shares of the premiums shall be paid by the governorships.”

ARTICLE 22 – The following amendments were made in the first paragraph of article 98 of the same Regulation:

a) (a) The third sentence of subparagraph (a) and the expression “eliminating the validity of the statement” in the fourth sentence of subparagraph (a) were annulled.

b) (ç) The expression “village mukhtars” in subparagraph (ç) was annulled.
ARTICLE 23 – The following amendments were made in article 102 of the same Regulation:

a) The expression “7th day of the calendar month following the period” in subparagraph (b) of the third paragraph was replaced with “23rd of the following month”.

b) The expression “7th of the calendar month following the period” in the subparagraph (2) of subparagraph (c) of the third paragraph was replaced with “23rd of the following month”.

c) The expression “7th of the calendar month following the period” in the subparagraph (2) of subparagraph (c) of the third paragraph was replaced with “23rd of the following month”.

“The month which will be taken as basis in the reporting of the insured who receive wages for their works between the 15th of the month and 14th of the following month shall be the month involving the 15th day in it.”

ç) The following subparagraph was added to the sixth paragraph.

“ı) The date when the payment of the monthly premium and service documents regarding those for whom working allowance was paid after birth and adoption within the scope of additional article 5 of Law No 4447 and the insured personnel for whom loss compensation is paid pursuant to article 21 of Law No 4046,”

d) The expression “until the 23rd of the following month/period if the business is qualified as private, the 7th of the following month/period if the business is qualified as public,” was amended as “until the 23rd of the following month”.

e) The thirteenth paragraph was amended as follows.

“For the insured who work less than thirty days within (13) Months or the insured for whom payments were made incomplete;

a) Report taken from the health service servers who are authorized by the Institution or from the workplace physicians showing the sick leave except for the ones that can be electronically taken by the Institution,

b) Leave certificate proving the unpaid or no-wage leave bearing the signatures of the insured and the employer,

c) Document regarding the application of disciplinary penalty notified to the insured,

ç) Documents related to arrest and imprisonment,

d) Written labour contract for part time works,

e) Scoring records bearing the signature of the insured,

f) Letter sample obtained from the related public authorities showing the cease of operation or pause of business at the workplace due to labour disruption, lockout, events affecting general life, natural disasters,

g) Documents regarding absenteeism,

ğ) Document indicating that there is no work on the date when the labour contract is terminated,

h) Document obtained from the related public authorities indicating that short work allowance was taken,

ı) Document proving being subject to additional article 76 or temporary article 192 of Law No 5434,

i) Document obtained from the related public authorities indicating that part time work allowance was taken,

j) Contracts taken over Occupational Health and Safety Record, Follow-up and Tracking Program İSG-KATİP,

k) Documents of similar quality which are not in post editable form,

are the documents related to missing work. The documents which are listed in subparagraphs (a), (c), (ç), (f), (h), (ı), (i), (j) and (k) of the thirteenth paragraph cannot be submitted to the Institution. However, such documents shall be kept by the employer to be submitted upon the Institution’s request pursuant to the second paragraph of article 86 of the Law. If such documents are not submitted despite being requested by the Institution, the procedure in the fifth paragraph of article 86 shall be followed. The documents which are listed in the other subparagraphs of the thirteenth paragraph of this article related to reporting missing days shall be delivered to the Institution within the period when monthly premium and service document is to be given in the information sheet (Annex-10) or sent by registered, certified mail, express mail service, Post Office Post or Post Office Cargo.”

f) The following sentence was added to the fifteenth paragraph.

“However, the documents which are listed in the thirteenth paragraph of this article regarding the months when 10 and more insured are employed shall be kept by the private sector business employers to be submitted upon the Institution’s request pursuant to the second paragraph of article 86 of the Law.”

ARTICLE 24 – The following amendments were made in article 103 of the same Regulation:

a) The expression “and just based on the statements obtained” was added to be followed by the expression “actually made determinations” in the second sentence of the first paragraph.

b) The last sentence of the first paragraph was amended as follows.

“It shall be processed as long as the accuracy of the monthly premium and service documents given to the Institution after the legal period regarding those considered insured within the scope of subparagraph (a) of the first paragraph of article 4 of the Law is expired for by the employers, subemployers and transferees of the insured who are not liable to keep books according to other Laws is understood as a result of the actually made audits, researches, investigations and examinations; however, maximum one-year part of only the actually made determinations and the services retrospectively given just based on the statements obtained shall be taken into account.”

ARTICLE 25 – The following subparagraph was added to article 107 of the same Regulation.

“(10) The provisions of article 102 of the Law shall apply if the records and documents are not submitted to despite the notices sent to real and legal persons or the institutions and organizations which do not lave legal entity due to the examination to be made pursuant to the Institution’s regulations.”

ARTICLE 26 – The following amendments were made in article 108 of the same Regulation:

a) The expression “those being subject to other subparagraphs of the first paragraph of article 4 of the Law except for the subparagraph 4 of subparagraph (b) of the first paragraph of article 4 of the Law” was amended as “those being subject to other subparagraphs of the first paragraph of article 4 except for subparagraph 4 of subparagraph (b) and subparagraph for mukhtars of the first paragraph of article 4 of the Law” and the following sentences were added to the same paragraph.

“And the premiums of the Mukhtars with insured status within the scope of subparagraph (b) of the first paragraph of article 4 shall be paid to the Institution by the provincial private administrations or investment tracking and coordination directorates until the end of the following month. However, the premiums of the mukhtars whose insured statuses are reported later on by the Institution to the provincial private administrations or investment tracking and coordination directorates should be paid until the end of the month following the date of reporting.”

b) The following subparagraph was added to the fifth paragraph

“ı) Refers to the date when the insurance premium regarding the insured personnel for whom job loss compensation was paid pursuant to article 21 of Law No 4046 and those for whom half time work allowance was paid after birth and adoption within the scope of additional article 5 of Law No 4447,”

ARTICLE 27 – The second subparagraph of article 109 of the same Regulation was amended as follows.

“(2) The Institution’s Board of Directors shall be authorized for postponing in relation to the matters specified in the third subparagraph of article 91 of the Law.”

ARTICLE 28 – The following additional articles were added to the same Regulation.

“The responsibility of the members of profession

ADDITIONAL ARTICLE 4 – (1) The employers and the members of profession who are authorized by written contract in accordance with Law No 3568 shall be jointly and severally responsible for the incompliance of the tax and premium service statement that needs to be issued and delivered pursuant to the Law with the book records and the documents constituting the basis of these books and records.

(2) A written contract shall be issued between the employers and the respective members of profession for the issuance and delivery of the tax and premium service statement that needs to be issued and delivered pursuant to the Law by the members of profession.

(3) Notice annex contracts jointly issued by the Ministry of Finance and Ministry of Labour and Security shall be taken as basis based on the third paragraph of article 86 of the Law in the contract specified in the second paragraph of this article.

(4) In case of the cancellation of the contract issued between the members of profession and employers, the new contract will be reported to the Institution within one month.

(5) A sample of the contract that is issued between the employers and members of profession with regard to the businesses which will be registered for the first time as of the date of effect of this article shall be requested by the Institution if deemed necessary. The submission of a sample of the new contract which includes the matters regarding the Law with regard to the businesses which were registered before the date of effect of this article shall be requested when deemed necessary

(6) In case it is determined by the Institution or authorized judicial authorities that members of profession who are authorized by written contract have caused the incompliance of the information in the tax and premium service statement issued by them in accordance with the Law with the books and records and the documents constituting the basis of these records due to their own faulty actions; members of profession will be jointly and severally held responsible together with the employers from the premium loss, delay penalties, late fees, administrative fees, overpayments or improper payments made within the scope of article 96 of the Law.

(7) The employers shall be responsible for keeping and submitting the book records and documents which should be in compliance with the tax and premium service statements to be issued and delivered in accordance with the Law.

(8) The transfer of the books, records and documents should be against signature or via written report, and the transfer of the information should be via email, short message service or written report to the members of profession so that the members of profession will not be responsible for the incompliance of the tax and premium statement to be issued and delivered in accordance with the Law with the books and records and the documents constituting the basis of these records.

(9) The respective members of profession will be considered responsible for the books, documents and information that are issued by the members of profession with regard to the information and documents that do not bear the signature of the employer or the person commissioned by the employer or that are not transferred by these persons.

Several matters regarding the application of tax and premium service statement

ADDITIONAL ARTICLE 5 – (1) The
Annex-9 Monthly Premium and Service Document, Tax and Premium Service Statement, which is enclosed in this Regulation with regard to the issuance and delivery of the monthly premium and service document for those who are considered insured within the scope of subparagraph (a) of article 4 of this Law cannot be used as of the statement period when the General Notice takes effect.

(2) Annex-9 Monthly Premium and Service Document, Tax and Premium Service Statement, which is specified in the same paragraph for the insured who are specified in the first paragraph of this article shall be used for the period(s) before the statement period when the General Notice takes effect.

(3) Provided the provisions of the first and second paragraph are reserved, for those who are considered insured within the scope of subparagraph (a) of the first paragraph of article 4, the references made to monthly premium and service document in this Regulation, except for the expression “monthly premium and service document” in the seventh paragraph of article 102, shall be considered to be made to the tax and premium service statement as of the date of statement when the Tax and Premium Service Statement General Notice takes effect.

(4) The provision with regard to sending Law the monthly premium and service document by means of e-insurance, which is specified in the first, third and sixth paragraph of article 102 of this Regulation for those who are considered insured within the scope of subparagraph (b) of the first paragraph of article 4 of the Law shall not be applied for the tax and premium service statement as of the date of statement when the Tax and Premium Service Statement General Notice takes effect.

Obtaining service details of the insured within the scope of subparagraph (c) of the first paragraph of article 4 of the Law

ADDITIONAL ARTICLE 6 – (1) For those who are applied the provisions of Republic of Turkey Pension Fund Law dated 8/6/1949 and numbered 5434 pursuant to temporary article 4 of the Law and the insured who are subject to the scope of subparagraph (c) of the first paragraph of article of the Law for the first time; as appearing in the Service Follow-up Program (HİTAP) on “https://hitap.sgk.gov.tr/HitapWeb/” webpage forming a basis to the issuance of the service document as of the start of service;

a) Personal and identity,

b) Service document,

c) Educational background,

ç) Graduate study/course,

d) Revision and declaration of maturity (becoming full age),

e) Service subject to other laws/statuses,

f) Military service,

g) Compensation,

ğ) Title,

h) Open term,

ı) Service owed,

i) Adaptation of social insurance duration-period,

j) Retirement certificate,

information formats shall be sent to the Institution by the public administration through the website on person basis thereby using collective data or internet service method. No protocol is needed with the institutions and organizations for the documents and information to be sent within this scope within the scope of article of the Law.

(2) Amendments can be made in the information formats (record formats) if deemed necessary by the Institution later on.

(3) Public administrations shall send the information that is specified in the first paragraph to the Institution through the website;

a) until 31/8/2015 (inclusive) for the insured who are on duty on 14/4/2012,

b) until 2/11/2015 (inclusive) for the insured who are assigned for the first time or again between 14/4/2012 and 31/8/2015,

c) within 90 days as of the date when they start duty for the insured who are assigned for the first time, again or by transfer as of 1/9/2015,

ç) within 90 days as of the date any amendment is made/approved, document is submitted/delivered in case of any amendment in the information of the insured who are specified in subparagraphs (a), (b) and (c) that is transferred to the system,

d) until 30/6/2017 (inclusive) for the insured who left their duty due to any reason before 14/4/2012 (except for retired and those appointed by transfer).

(4) The times specified in subparagraphs (a), (b), (c) and (d) of the third paragraph might be extended thereby being published on www.sgk.gov.tr and/or https://hitap.sgk.gov.tr/HitapWeb/ web addresses if deemed necessary by the Institution.

(5) If the Institution finds out that the information requested in subparagraphs (d), (g) and (i) of the third paragraph except for the failure to transfer the information in the record format that is specified in subparagraphs (a), (b), (c), (ç), (e), (f), (ğ), (h) and (ı) of the first paragraph due to force majeure or technical reasons which are found appropriate by the Institution and the correction of the erroneous transactions made in the information and documents requested in the record format are not entered within the times specified in the third paragraph; the transfer of the respective information is requested from the institution and in case of failure to transfer or delay in transfer of the information within 30 days as of the date when the request appears in the respective institution’s records; the administrative fine shall be applied pursuant to subparagraph (i) of the first paragraph of article 102 of the Law. The transfer of the information found in the record format that is specified in subparagraph (ğ) of the first paragraph shall be requested from the respective institution as of the beginning of new year following the date of release of this article and administrative fine shall be applied pursuant to subparagraph (i) of the first paragraph of article 102 of the Law in case of failure of the transfer of the request within 30 days as of the date when the request appears in the respective institution’s records or in case of delay in the transfer.

(6) The administrative fine shall not be applied for the retirement document which is specified in subparagraph (j) of the first paragraph.

(7) Necessary correspondence etc. shall be made for the supply of the file or document and information by the respective institution for those who do not have their personal/registration files or the requested documents and information in their files in the archives of the insured who left the duty for any reason before 14/4/2012 and whose details should be transferred to the program. The report regarding the assessment that is approved by the superior of the respective unit of the institution shall be sent to the Institution for those which are not possible to be assessed despite that. The information transfer is requested from the respective institution in case of the determination of the information and administrative fine shall be applied pursuant to subparagraph (I) of the first paragraph of article 102 of the Law in case the request is not transferred within 60 days as of the date when the request appears in the respective institution’s records or in case there is a delay in the transfer. The exemption of such information from the administrative fine will be determined by the Institution in case of situations where the determination cannot be made by the Institution.

(8) If the information which could not be sent within the times specified in the third paragraph due to the out of service state of the information processing system of the institution for any reason is sent until the end of the fifth working day following the day when the system problem is eliminated; those liabilities will be considered to have been fulfilled in the time stipulated.

(9) The Institution shall perform the requests regarding the data entry transfer of authority to be made in the program after 1/9/2015 as of January 1st in the following year. However, the abovementioned provision shall not be applied in the requests to incur as a result of the restructuring of the public administrations through law or decree law.

(10) Public administrations shall be responsible for the accuracy of the information to be transferred to the program over the internet and the information to be transferred shall be valid as an official document before the judicial and administrative authorities.

(11) The Institution shall be authorized to determine the public administrations to be exempted from the provisions of this article.

(12) The debt vouchers to be issued by the Institution and the retirement documents to be issued by public administrations will still be sent in paper and transactions will not be made according to the information and documents sent in paper after the date set by the Institution.

(13) The amount of the administrative fine to be applied on the businesses which need to enter information in the program as of the beginning of the year following the date of publication of this article shall not exceed twenty four times of the gross minimum wage which is valid in September of the respective year within one calendar year.

Deliberately issuing documents, declarations and statements contrary to facts

ADDITIONAL ARTICLE 7 – (1) In case it is found out that the documents, declarations and statements that need to be given to the Institution in accordance with the Law are deliberately issued contrary to facts for the purposes such as paying less premium, benefiting from the insurance premium incentive, promotion or discounts that are not possible to be benefited from or benefiting from them more than allowed, completing the minimum labour amount in the private construction works and the works subject to tender, taking unfair advantage of occupational accidents and occupational diseases, disease, maternity, overall health, disablement, old age and death insurances; a criminal complaint shall be issued to the Public Prosecution Offices within the scope of articles 204, 206 and 207 of Turkish Penal Code numbered 5237. In case it is determined that premium has been made as a result of these notices; the premiums shall be recorded as venue to the Institution and collection course will not be taken if the premiums have been paid. The principles and procedures in relation to this article shall be determined by the Institution.

The determination of the monthly wage date of start for those having premium liability as of the date of written request and being liable for the premium payment themselves

ADDITIONAL ARTICLE 8 – (1) The demand for collection for those having premium liabilities as of the date of written request for the monthly wage and being liable for the premium payment themselves including the periods which are assessed as service within the scope of subparagraph (b) of the first paragraph of article 4 of the Law shall be considered valid as of the date when the liability is paid and the monthly wages shall start as of the beginning of the month following the date when the liability is paid.

Determination of the presence of premium liabilities during and after putting on monthly wage

ADDITIONAL ARTICLE 9 – (1) For those who are determined, during the process of putting on monthly wage, not to have premium liabilities as of the date of assignment demand or date of death and to have premium liabilities up to twice the minimum wage of the periods before the date of assignment demand and the date of death; the monthly wages shall be put on without making changes in the date of start of the monthly wage and the premium liabilities shall be collected thereby deducting from the monthly wages to be paid. For the insured who are put on monthly wage for disablement or old age who are determined to have premium liabilities regarding the periods before the date of assignment demand; and for the dead insured who are determined to have premium liabilities regarding the periods before the date of death; the wage will be recalculated as of the date of assignment demand or the date of death in the cases where such periods were not taken into account in putting on monthly wage; and the payment of the wages will be continued in the cases where such periods were taken into account. In this case, the premium liabilities will be collected thereby deducting from the ongoing monthly wages without changing the monthly wage start date and without interrupting the monthly wages.

Determination of the work afterwards while receiving monthly wage

ADDITIONAL ARTICLE 10 – (1) For those who are determined afterwards that their wages were interrupted in accordance with Law or due to starting working within the scope of a foreign country’s legislation while receiving disablement, old age, death wage or death income; in case of determining improperly paid wages; only the times of work shall be taken as basis and action shall be taken in conformance with subparagraph (b) of the first paragraph of article 96 of the Law. For those who quit the job, the date when the disablement or old age wages, insured state comes to an end shall be considered the date of written request and the payment period shall be recalculated and remade in accordance with articles 27 and 30 of the Law as of the date of payment following that date. The payments of wages of the right holders, on the other hand, shall be continued as of the beginning of the month following the date they quit the job.

Retirement procedures of those paying additional insurance premium within the scope of additional article 3 of the Law

ADDITIONAL ARTICLE 11 – (1) From those who receive additional payments from the circulating capital pursuant to article 5 of the Law on Circulating Capital to be given to the Health Institutions and Rehabilitation Facilities connected to the Ministry of Health dated 4/1/1961 and numbered 209 (except for those receiving additional payment within the scope of the sixth paragraph and those commissioned at the Ministry of Health thereby assignment or commissioning by proxy from other institutions) as well as those who are found insured within the scope of subparagraph (c) of the first paragraph of article 4; physicians, dentists and the ones specialized in accordance with specialty legislation in medicine; if they are entitled to insurance premium payments and disablement, old age, invalidity of official or pension or permanent incapacity income as an addition to be limited to disablement, old age and death insurance over the amount paid to them in accordance with additional article 3 of the Law provided they pay the whole amount including the employer’s share of the insurance premium; they shall be entitled to the additional wage payment in the amount found at the rate of 2% for every 360 days of the number of days they pay additional premium of the thirty times of the average daily earning that will be found thereby dividing the total earning by the number of days for which additional premium is paid thereby updating such wage or income with the updating coefficient for each year for the previous years from the year which the earning belongs to until the date such wage or income was demanded by the insurance premium tax of each year additionally paid. This way, from those making additional premium payment, those who are paid full settlement or whose pension deductions were returned pursuant to article 31 and temporary article 4 of the Law will be additionally paid full settlement in the amount to be found thereby updating the amount of the additionally paid insurance premiums for each year with the updating coefficient every year for the previous years from the year which the premiums belong to until the date of written request.

(2) In case the insured paying premium within the scope of the first paragraph dies; provided the provisions of temporary article 18 are reserved, the additional wage to be calculated shall be paid in accordance with the provisions of temporary article 4 for the widows and orphans of the insured deserving the wage as within the scope of temporary article 4; and in accordance with the provisions of articles 34 and 54 for the right holders of other insured. The additional full settlement shall be made in accordance with the provisions of temporary article 4 for the widows and orphans of the insured deserving the wage as within the scope of temporary article 4; and in accordance with the provisions of articles 34 for the right holders of other insured. The right holders deserving full settlement, on the other hand, will be paid the additional full settlement in accordance with the provisions of temporary article 4 for the widows and orphans of the insured deserving the wage as within the scope of temporary article 4; and in accordance with the provisions of articles 34 for the right holders of other insured.”

ARTICLE 29 – The second paragraph of temporary article 4 of the same Regulation was amended as follows.

“(2) The provisions of the Law on the date the right holder gains the right holder status shall be applied upon the determination of the conditions regarding the right holders on the date of death in calculating and distributing the income or wage upon the determination of the conditions regarding the insured in putting on income or wage for the right holders of the insured before the effective date of the Law.”

ARTICLE 30 – The second paragraph of temporary article 6 of the same Regulation was annulled.

ARTICLE 31 – The expression “village mukhtars” in subparagraph (b) of temporary article 30 of the same Regulation was annulled.

ARTICLE 32 – The following temporary articles were added to the same Regulation.

“Payment term for some premiums regarding November 2017

TEMPORARY ARTICLE 34 – (1) The insurance premiums of the insured within the scope of subparagraph (a) of the first paragraph of article 4 of the Law that are paid for their works between the 1st and 30th of the month regarding November 2017 and the insurance premiums which were postponed pursuant to temporary article 72 of the Law regarding February 2017 shall be paid to the Institution on 26/12/2017 at the latest.

Those who are determined to have missing number of days of premium payment after putting on wage

TEMPORARY ARTICLE 35 – (1) The missing service times which are understood not to have fulfilled the number of days of premium payment afterwards due to reasons not originating from the deliberate or faulty behaviours of the insured people from the conditions of putting on wage as stipulated in the respective laws as of the date of assignment demand or death from those who are put on wages in accordance with the Law or the respective social security laws before the date when this article took effect; it shall be completed thereby

a) Debiting up to the missing service times over the premium based daily earning lower limit to be determined in accordance with article 82 of the Law on the date of debt for those who have the time to be indebted in accordance with the Law or Law no 3201,

b) Serving until the date when missing service time is completed for those who have insured state within the scope of the first paragraph of article 4 of the Law between the date of assignment demand and the date when the improper payment is determined from those who fail to complete the missing service time with the times to be indebted and those who do not have the time to be indebted within the scope of subparagraph (a),

c) Continuing the insured state within the specified scope until the date when the missing service time would be completed to those whose insured state comes to an end due to the entitlement of wage as of the date of assignment demand within the scope of the second paragraph of additional article 5 and additional article 9 of the Law subject to Law no 2925 and optionally for those without such time within the scope of subparagraphs (a) and (b) of the first paragraph.

(2) No new wage calculation shall be made and start date of wage shall not be changed for those within the scope of subparagraph (a) of the first paragraph. And, for those within the scope of subparagraphs (b) and (c), the wage shall be recalculated as of the date when the missing service time would be completed for those who are put on wages and in that calculation; the ongoing insured state shall be assessed as days and earnings, the times to be indebted shall only be assessed as the number of premium payment.

(3) The improper payments made in the time to be determined going back in time up to the missing service time from the date when the last wage was made to those within the scope of this article with the debt amounts to be accrued within the scope of subparagraphs (a), (b) or (c) of the first paragraph shall be collected thereby deducting from the wages within the scope of subparagraph (b) of the first paragraph of article 96 of the Law. However, for those from whom all of the amounts improperly paid in accordance with the provisions of article 96 of the Law are collected thereby deducting their wages before the effective date of this article and those whose collection is continued; if these amounts paid are more than the improperly paid amounts that are calculated within the scope of this article; they shall not be returned and set off.

Those with permanent incapacity level less than 50% and those who cannot be put on death income
TEMPORARY ARTICLE 36 – (1) For those who died before the effective date of the Law and the right holders of the insured not put on death income because the death is not connected to occupational accident or occupational disease while being put on permanent incapacity income due to vocational incapacity as a result of occupational accident or occupational disease; the amount of the permanent incapacity income received by the insured updated with monthly increases until the effective date of the Law shall be put on as income to the right holders in accordance with the provisions of articles 34 and 97.”

ARTICLE 33 –The “ANNEX-4 INSURED STATEMENT OF EMPLOYMENT (for the insured within the scope of 4/1-a-b and 506 SK GM 20)”, “ANNEX-5 EXPLANATIONS” and “ANNEX-9 EXPLANATIONS” enclosed in the same Regulation were amended as in the annex section.

ARTICLE 34 – In this Regulation;

a) subparagraphs (b) and (c) of the 3rd article shall take effect on their date of publication to be valid from 6/1/2017,

b) subparagraph (a) of the 8th article and subparagraph (a) of the 9th article shall take effect at the beginning of the sixth month following their publication,

c) subparagraph (c) of the first paragraph of the 16th article shall take effect on its date of publication to be valid from 1/10/2008,

ç) subparagraph (b) of the 22nd article and subparagraph (a) of the first paragraph of article 26, articles 29 and 30 shall take effect on their date of publication to be valid from 1/5/2017,

d) In article 23,

1) subparagraphs (a), (b), (c), (d) shall take effect on 1/1/2018,

2) subparagraphs (e) and (f) shall take effect at the beginning of the month following their publication,

e) article 28 and additional article 6 shall take effect on their date of publication to be valid from 14/4/2012,

f) Other provisions shall take effect on their date of publication.

ARTICLE 35 – – The provisions of this Regulation shall be executed by the Director of Social Security Organization.

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