| TAX CIRCULAR: 2026-100 | DATE: 28.07.2026 |
The procedures and principles regarding the collection of GSS and other premium debts of those receiving income and pensions from the Social Security Institution (SGK), within the scope of Additional Article 24 of the Social Insurance and General Health Insurance Law No. 5510, were explained with the SGK Circular No. 2026-19 dated 24.07.2026.
Accordingly, the prominent issues regarding the new period are as follows:
1. No Consent or Enforcement Proceedings Required
Premium and premium-related debts (including GSS premiums) arising from the insurance of the persons who are obliged to pay the premiums themselves will be collected directly by deduction from the incomes/pensions allocated to them or their beneficiaries within the scope of Law No. 5510, without initiating enforcement proceedings and without seeking the debtor’s consent.
2. Deductions Will Also Be Made from Beneficiaries Receiving Survivor Pensions
Debts of the insured while alive or from pensions allocated after death (such as permanent incapacity, disability, old-age pensions) will be deducted from the incomes/pensions being paid.
Unpaid premium debts of individuals who passed away while being actively insured or while receiving a retirement pension will be collected by making deductions from the amounts allocated as survivor income/pension (widow and orphan pension) to their spouse, children, or parents.
In addition, debts arising from the personal insurance (such as GSS) of beneficiaries receiving widow/orphan pensions will also be collected from their survivor incomes/pensions.
3. Deduction Rate: 10% of the Pension
In accordance with Additional Article 24 of Law No. 5510, this deduction can legally be made up to a maximum of 25% (one-fourth) of the income or pension. However, within the framework of the relevant circular published by SGK, a 10% deduction will be made from the relevant income/pension every month in practice.
4. Exempted Pensions
Certain special pensions paid by SGK and collected from the Treasury are excluded from the scope of deduction. No premium debt deduction will be made within the scope of Additional Article 24 from the pensions allocated to Successful Athletes, State Athletes, and Victims of Terrorism (within the scope of Law No. 5233).
5. Order of Deduction in Case of Multiple Debts
If the insured or the beneficiary has premium debts from multiple different statuses at the same time (GSS, Voluntary, Agriculture, 4/1-b Bag-Kur, 4/1-c adjustment, etc.), deductions will start from the oldest debt that has not become time-barred and will be collected according to the status order determined in the relevant circular (For example, GSS debts first, then Voluntary/Agriculture/Additional-5 insured debts, and then 4/1-b mandatory insurance debts).
6. Overlap with Other SGK Deductions (Article 96)
If there is an ongoing deduction from the insured’s pension within the scope of Article 96 of Law No. 5510 (Recovery of improper payments), the completion of this deduction will be awaited first, and then the Additional Article 24 (premium debt) deduction will begin. However, a new Article 96 debt that arises after the Additional Article 24 deduction has started will be collected simultaneously without waiting for the completion of Additional Article 24.
