| TAX CIRCULAR: 2026-119 | DATE: 24.10.2026 |
Under the SGK General Letter dated 24.09.2026 and numbered 150310618, audit mechanisms have been intensified regarding insured employment reported after work completion in temporary workplace files.
Under prior practice, temporary workplace files reporting insured employees following the completion date were referred to social security audit units only upon formal tip-offs, complaints, or concrete suspicions.
In public procurement contracts and private building construction projects, retaining personnel after the declared completion date for security, cleaning, maintenance, warranty, or asset preservation duties is a standard operational practice. Nonetheless, the Social Security Institution determined that long-term post-completion declarations pose a substantial risk of sham employment.
Criteria for Automatic Referral to Audit
In temporary workplace registrations such as construction works and tendered public projects, files meeting the following two conditions will be automatically referred to social security inspectors without requiring any prior notice, suspicion, or complaint:
1. The work has been completed after September 24, 2026,
2. Insured employee reporting is determined to continue beyond the end of the 6th month following the completion date.
Upon fulfillment of these criteria, an official inspection will be launched to determine whether employment reported beyond the sixth month represents actual physical work and to detect potential fictitious registrations.
