3,500 TL Social Security Premium Support Per Insured to be Provided to Enterprises with Tourism Operation Certificates

PREMIUM SUPPORT TO BE APPLIED IN THE MAY-DECEMBER 2026 PERIOD

With Article 11 of the “Law on Amending Certain Laws and Statutory Decrees” No. 7590 accepted by the Parliament on 24/07/2026, it has been stipulated that a social security (SGK) premium support of a maximum of 3,500.10 TL (30 days x 116.67 TL) per month per insured employee will be given to private sector accommodation facility workplaces holding a tourism operation certificate for the period between 01/05/2026 and 31/12/2026.

Issues regarding the Social Security Premium support are explained below:

1. Support Amount and Calculation: The amount found by multiplying the premium payment days of the insured persons reported as subject to long-term insurance branches within the scope of paragraph (a) of the first clause of Article 4 of Law No. 5510 with the withholding and premium service declaration submitted in the relevant month/period by 116.67 Turkish Liras, will be covered from the Unemployment Insurance Fund by deducting it from the insurance premiums these workplaces will pay to the Social Security Institution. (Example: 30 premium payment days x 116.67 TL = 3,500.10 TL).
2. Scope and Exceptions: Only private sector accommodation facility workplaces “holding a tourism operation certificate” will benefit from this support. This support CANNOT be utilized for employees subject to the social security support premium (retirees), foreign national insured persons, and insured persons working abroad.
3. Support Period: The insurance premium support will be applied in the period from May to December 2026 (8 months), limited to the months the facility is in operation.
4. Deduction Process: The discount amount to be provided with the insurance premium support will be deducted from the insurance premium debts arising in the following month/months.
5. Application Requirement: There is no requirement to make a separate application to SGK to benefit from this support.
6. Declaration Requirement: Monthly premium and service documents or withholding and premium service declarations for the period of May to December 2026 must be submitted within the legal period.
7. No-Debt Requirement: There must be no premium, administrative fine, or related delay penalty and delay charge debt to SGK, or the debt in question must have been installed/restructured (within the scope of Law No. 6183 or other relevant laws).
8. Audits and Sanctions: In investigations and audits conducted by court decision or by officers authorized for audit and control for the May to December 2026 months/periods; from the workplaces determined not to have reported the people they employ as insured or not to have actually employed the reported insured, and from the workplaces determined not to have reported or to have underreported the earnings subject to premium of the insured to SGK, the amount covered by the Fund will be taken back together with the delay penalty and delay charge.

However, in the event that it is determined that earnings subject to premium have been underreported in an amount not exceeding one-tenth of the monthly gross minimum wage (3,303 TL) for the May to December 2026 months/periods in the relevant month, workplaces that remedy the said deficiency within fifteen days upon the warning to be made by SGK will continue to benefit from the support.

9. Use with Other Incentives: If workplaces benefiting from this support also benefit from other insurance premium incentives, supports, and discounts in the same month/period; the support amount to be provided cannot exceed the net insurance premium amount to be paid to SGK for the month/period in which the support is utilized, after these incentives, supports, and discounts have been applied.