Personnel expenses are among the largest operating costs in tourism, covering gross wages, employer social security contributions, unemployment insurance premiums, employee benefits and seasonal overtime payments. Introduced under Law No. 7590, the SGK premium support for tourism businesses aims to reduce the social security burden of eligible private-sector accommodation facilities holding a tourism operation certificate during the May–December 2026 period. The support is calculated according to each eligible employee’s reported premium payment days.
The arrangement does not provide an unconditional fixed payment of TRY 3,500 for every employee. The maximum amount is technically TRY 3,500.10 for 30 premium days. The facility’s operating months, the employee’s insurance status, reported premium days, other incentives and the remaining SGK premium liability all affect the amount that can actually be used. Tourism businesses should therefore distinguish between their theoretical support entitlement and the amount ultimately offset against their SGK liabilities.
What Is the TRY 3,500 SGK Premium Support Provided to Tourism Businesses?
Article 11 of Law No. 7590 added Provisional Article 36 to Unemployment Insurance Law No. 4447. Under the arrangement, eligible employees reported by private-sector accommodation facilities holding tourism operation certificates may generate support of TRY 116.67 per premium payment day between 1 May and 31 December 2026. When an employee is reported for 30 premium days, the maximum monthly TRY 3,500 SGK premium support reaches TRY 3,500.10.
The calculated amount is neither transferred to the business’s bank account nor added to the employee’s salary. It is financed through the Unemployment Insurance Fund and offset against the insurance premiums payable by the employer to SGK. Employees’ gross and net wages therefore remain unchanged, while the employer’s premium-related cash outflow may decrease. The principal conditions are explained in STB CPA Turkey’s English circular on the TRY 3,500 social security premium support.
Which Businesses Are Covered by the TRY 3,500 SGK Premium Support?
The support applies to private-sector accommodation facility workplaces holding a tourism operation certificate issued by the Ministry of Culture and Tourism under Tourism Encouragement Law No. 2634. Merely operating in the tourism industry is insufficient. The type of facility, certificate status and SGK workplace registration must correspond with the scope of the arrangement. SGK support for accommodation facilities does not automatically extend to every hotel, guesthouse, restaurant or tourism-related enterprise.
Where a company conducts multiple activities or maintains several SGK workplace files, each registration number should be assessed separately. Registration files belonging to a restaurant, travel agency, head office or another commercial unit may fall outside the scheme even if the same company also operates an eligible hotel. Correctly matching the certificate holder, accommodation facility and SGK workplace registration is essential to prevent the support from being calculated under an ineligible file and subsequently reclaimed.
Can Accommodation Facilities Holding a Tourism Operation Certificate Receive the Support?
Private-sector accommodation facilities with a valid tourism operation certificate may receive the support if they also satisfy the declaration, payment and no-debt requirements. The certificate type is a determining eligibility criterion rather than a procedural formality. Businesses should verify that the certificate remains valid throughout the relevant operating period and that the company and facility details correspond with the employer information recorded under the applicable SGK workplace registration.
Are Seasonal Tourism Businesses Included in the Support?
Seasonal accommodation facilities may benefit only for the months in which they are actually operating between May and December 2026. For example, a hotel that opens in May and closes at the end of October cannot generate support for November or December. The facility’s opening and closing dates must be recorded accurately in the Ministry’s system, while payroll declarations and reported premium days should remain consistent with the documented period of activity.
Which Employees Qualify for the SGK Premium Support?
The support is calculated for employees reported under Article 4/1-a of Social Insurance and General Health Insurance Law No. 5510 and subject to long-term insurance branches. The arrangement does not impose a new-hire or additional-employment condition. Consequently, existing employees may also generate support when their insurance status, premium days and other employment information satisfy the statutory requirements applicable to the facility and the relevant reporting period.
Retired employees subject to the social security support contribution, foreign-national employees and insured persons working abroad are excluded. Tourism businesses should not multiply their total headcount directly by TRY 3,500.10, because a single payroll may include personnel with several different insurance statuses. Eligible employees and premium days must first be separated from excluded personnel before the gross support potential and the amount available after other incentives can be calculated.
Can Foreign Employees and Retired Personnel Benefit from the Support?
Foreign-national employees and retirees working under the social security support contribution are not included in the arrangement. Premium days reported for insured persons working abroad are also excluded. Hotels employing a high proportion of foreign or retired personnel may therefore experience a significant difference between a headcount-based estimate and the actual support amount. Payroll lists should be reviewed employee by employee according to nationality, retirement status, insurance branch and applicable declaration document.
How Is the Support Calculated for Employees Reported with Missing Premium Days?
For employees who do not work for the entire month, the amount is calculated according to the eligible premium payment days reported to SGK. At TRY 116.67 per day, an employee reported for 15 days generates TRY 1,750.05, while an employee reported for 20 days generates TRY 2,333.40. Any missing-day reason must reflect the employee’s actual circumstances and be supported by the documentation required under social security legislation.
How Does the TRY 3,500 SGK Premium Support Reduce Payroll Costs?
The arrangement does not change employees’ gross wages or the statutory deductions calculated through payroll. Gross pay, employee contributions, employer contributions and tax deductions continue to be calculated under the ordinary rules. The reduction in tourism business payroll costs occurs when the eligible amount is offset against the social security premiums payable by the employer. The financial benefit therefore arises from reduced employer-funded premium payments rather than a reduction in employee compensation.
Although the support can improve cash flow, it should not be treated as unlimited income or an automatic cash payment. If other incentives reduce the employer’s remaining SGK liability below the theoretical tourism support amount, the usable amount is restricted to the remaining premium. Forecasting should therefore separate gross support potential from the amount that can actually be offset after considering eligible personnel, premium days, other incentives and the timing of the deduction.
How Is the SGK Premium Support per Employee Calculated?
The SGK support per employee is calculated by multiplying the employee’s eligible premium payment days by TRY 116.67. The basic formula is “eligible premium days × TRY 116.67.” An employee reported for a full month of 30 days can generate TRY 3,500.10. However, this gross result may not be available in full if the employer’s remaining insurance premium liability is lower after other applicable incentives and discounts have been applied.
How Does the Support Amount Change According to Premium Days?
The amount decreases proportionally when the reported premium payment days are below 30. Ten days generate TRY 1,166.70, 18 days generate TRY 2,100.06 and 25 days generate TRY 2,916.75. Whether a calendar month contains 28, 30 or 31 days does not change the maximum for an employee reported as working for a complete month, because full-month social security reporting is normally based on 30 premium days.
How Much Can Tourism Businesses Save Based on Their Number of Employees?
A workforce-based projection should assume that all included employees qualify, are reported for 30 premium days and leave sufficient SGK liability after other incentives. Under these assumptions, the maximum monthly gross benefit is TRY 3,500.10 per employee, while the theoretical eight-month total is TRY 28,000.80. Actual results may be lower because of new hires, terminations, missing days, excluded employees, seasonal closures and the use of other contribution incentives.
The following table presents maximum theoretical support rather than a guaranteed entitlement. When budgeting hotel personnel costs, tourism businesses should also consider salary increases, overtime, employee benefits, seasonal recruitment and the month in which each support amount will be offset. A monthly employee-status analysis produces a more reliable result than a calculation based solely on the facility’s total headcount.
| Eligible Employees | Maximum Monthly Gross Support | Theoretical Eight-Month Support |
| 10 | TRY 35,001 | TRY 280,008 |
| 50 | TRY 175,005 | TRY 1,400,040 |
| 100 | TRY 350,010 | TRY 2,800,080 |
How Much Support Can a Tourism Business with 10 Employees Receive?
If all 10 eligible employees are reported for 30 premium days, the facility generates 300 premium days in the relevant month. Multiplying 300 days by TRY 116.67 results in maximum gross monthly support of TRY 35,001. If the facility operates throughout the eight-month support period and its circumstances remain unchanged, the theoretical total reaches TRY 280,008. Missing days, excluded employees and other incentives may reduce the amount actually offset.
How Much Can Facilities with 50 or 100 Employees Save on Payroll Costs?
Fifty eligible employees can generate maximum monthly gross support of TRY 175,005 and a theoretical eight-month total of TRY 1,400,040. For 100 eligible employees, these figures increase to TRY 350,010 per month and TRY 2,800,080 for eight months. Minor differences in employee status can materially affect the result at larger facilities, making verified premium days and individual eligibility more reliable than calculations based on total personnel numbers.
How Should the SGK Premium Support Be Reflected in Payroll and Accounting Records?
Employee payrolls should continue to show the correct earnings subject to premiums, premium days, employee deductions and employer liabilities. The support cannot be deducted from the employee’s gross wage or any payment legally due to the employee. Payroll and accounting teams should separately monitor the normal premium accrual, the amount financed by the Unemployment Insurance Fund and the subsequent offset reflected in the SGK records.
Amounts covered by the Fund are not treated as income, expenses or cost items for corporate and income tax purposes under the relevant provision. The accounting entry should be designed according to the company’s chart of accounts and reporting policies while respecting this statutory tax treatment. Incorrectly presenting the support as a reduction in salary expenses may distort management reports and make recurring personnel costs appear lower than they actually are.
How Is the Support Amount Offset Against SGK Premium Liabilities?
The eligible amount is not paid in cash. It is offset against SGK premium liabilities arising in the following month or months. Consequently, the payroll period in which the entitlement originates may differ from the period in which the cash-flow benefit appears. Businesses should separately track accrued support and completed offsets so that an amount awaiting deduction is not mistakenly reported as a realised cash saving.
How Should Payroll and Withholding and Premium Service Declarations Be Managed?
Premium days, earnings subject to premiums, insurance branches and other employee information must be reported accurately through the Withholding and Premium Service Declaration. The declaration must be submitted within the statutory deadline, and accrued premiums must be paid on time. The SGK incentive calculation should be reconciled monthly with payroll records, SGK accrual slips, other contribution incentives and the facility registration information submitted to the Ministry.
Can Tourism Businesses Use This Support Together with Other SGK Incentives?
Accommodation facilities may benefit from other insurance premium incentives, discounts and support arrangements in the same reporting period. However, the tourism support cannot exceed the net insurance premium remaining payable to SGK after those other advantages have been applied. If the remaining eligible contribution is lower than the theoretical amount generated by the employee’s premium days, the usable tourism support is limited to that remaining liability.
Businesses should evaluate more than the headline amount of each incentive. Eligibility conditions, insurance branches, premium days, earnings limits and application periods must be considered together. An incorrect order of application or an expectation of multiple benefits against the same premium liability may overstate projected savings. A monthly employee-level comparison is therefore necessary when combining the SGK incentive for the tourism sector with other contribution incentives.
What Are the Conditions for Receiving the TRY 3,500 SGK Premium Support?
The workplace must be a private-sector accommodation facility holding the required certificate and operating during the relevant month. Eligible employees must be reported under Article 4/1-a and subject to long-term insurance branches. The Withholding and Premium Service Declaration must be submitted within the statutory deadline, and accrued premiums must be paid on time. The employer must also have no overdue SGK premiums, administrative fines, delay penalties or late-payment interest outside an accepted restructuring arrangement.
The facility’s SGK workplace registration number must be recorded correctly in the Ministry of Culture and Tourism’s system so that the certificate and employer file can be matched. Seasonal facilities should also keep their operating dates current. The retrospective commencement of the 2026 SGK premium support from May does not eliminate the declaration, payment, registration and no-debt conditions applicable to each reporting period.
Can Tourism Businesses with Outstanding SGK Debts Receive the Support?
Businesses with overdue SGK premiums, administrative fines, delay penalties or late-payment interest cannot generally benefit. Employers that have deferred or paid their debts in instalments under Article 48 of Law No. 6183, or restructured them under another applicable law, may remain eligible if they comply with the approved payment plan. Failure to pay an instalment or the cancellation of the restructuring arrangement may require the business’s eligibility to be reassessed.
How Should the Application Schedule and Facility SGK Information Be Monitored?
A separate conventional incentive application to SGK is not required, but the facility’s SGK workplace registration number must be recorded in the Ministry of Culture and Tourism’s Tourism Statistics System. Businesses should monitor current Ministry and SGK announcements and keep seasonal opening and closing dates updated. If the certificate holder and the employer registered under the SGK file differ, the institutional records should be reconciled before the support is calculated or used.
Which Circumstances Can Cause the SGK Premium Support to Be Lost?
Late submission of declarations, failure to pay premiums on time or the existence of overdue SGK debts outside an accepted restructuring may prevent the business from benefiting. If an inspection identifies unregistered employment, fictitious insured persons or underreported earnings subject to premiums, the amounts financed through the Fund may be reclaimed together with delay penalties and interest. Artificial personnel transfers between related companies may also trigger similar consequences.
A special correction mechanism applies when the underreported earnings subject to premiums do not exceed one-tenth of the monthly gross minimum wage for the relevant month. If the employer corrects the deficiency within 15 days following SGK’s notice, the facility may continue to benefit. Regular reconciliation of payroll, attendance records, bank payments and employment documentation helps reduce the risk of incorrect reporting and subsequent recovery of the support.
How Should Tourism Businesses Plan Their Personnel Budgets After the Support?
The support should be modelled according to eligible employees, premium payment days, operating months and other contribution incentives rather than entered into the budget as one fixed amount. A base scenario can reflect the current workforce and expected missing days, while a cautious scenario may exclude foreign employees, retirees and amounts potentially restricted by the remaining premium liability. Planned recruitment and employee departures should also be reflected monthly.
Because the entitlement period and the month in which the offset affects cash flow may differ, tourism businesses should prepare a separate cash-flow schedule. Total payroll accrual, theoretical support, usable support and completed offsets should appear on separate lines. This structure allows management to distinguish recurring personnel expenses from a temporary financing advantage and make more accurate staffing, pricing and seasonal capacity decisions.
Why Are SGK Incentive and Payroll Advisory Services Important for Tourism Businesses?
Monitoring eligibility manually can become difficult for tourism businesses with large workforces or multiple SGK workplace files. Nationality, retirement status, insurance branch, premium days, missing-day reasons and employment dates can all affect the result. Certificate-registration matching, operating periods, outstanding debt controls and the sequence in which other incentives are applied create additional layers of operational and financial risk.
A structured review process helps businesses avoid both unclaimed benefits and repayments arising from incorrect use. Employee eligibility lists should be prepared before payroll is finalised, accruals should be reviewed after filing and completed offsets should be reconciled with accounting records. This approach makes it possible to identify differences between the projected support and the amount actually used in the SGK system before those differences create material reporting problems.
How Does STB CPA Turkey Support Tourism Businesses with SGK Incentive Processes?
STB CPA Turkey can review the relationship between the facility certificate and SGK workplace registration, assess employee eligibility and calculate premium-day-based support after considering other incentives and statutory limits. Through incentive consultancy services, foreign employees, retirees and other excluded personnel can be separated from qualifying employees while declaration, payment and outstanding-debt requirements are monitored monthly.
Through business and human resources consulting and payroll and social security services, attendance records, payroll calculations, declarations, SGK accruals and completed offsets can be reconciled. Theoretical entitlement, usable support and cash-flow impact can also be reported separately, allowing tourism businesses to prepare more realistic personnel cost projections.
Frequently Asked Questions About the TRY 3,500 SGK Premium Support for Tourism Businesses
The following answers explain the general principles of the support introduced under Law No. 7590. A facility’s certificate, operating period, employee statuses, SGK debts and other incentives may change the outcome. Eligibility should therefore be evaluated using the accommodation facility’s own records.
Is the TRY 3,500 SGK Premium Support Applied Every Month?
The support applies between May and December 2026 and only for the months in which the accommodation facility is operating. Declaration, premium payment and no-debt conditions must be satisfied for the relevant period. A seasonal facility cannot receive support for months in which it is closed. If an employee is reported for fewer than 30 premium days, the amount is calculated using the actual eligible days rather than the maximum TRY 3,500.10.
Is the SGK Premium Support Paid to the Business in Cash?
The amount is not transferred to the business’s bank account. It is calculated according to eligible premium payment days, financed through the Unemployment Insurance Fund and offset against the employer’s SGK premium liabilities. The employee’s salary is not changed by the arrangement. Payroll accruals and the period in which the offset reduces the employer’s cash payment should therefore be monitored separately.
Can the Support Be Used for Premiums Relating to Previous Months?
Although Law No. 7590 was published on 31 July 2026, the support applies from the May 2026 reporting period. Subject to the applicable declaration and payment conditions, entitlements relating to May and subsequent eligible months can be calculated under the implementation rules. The amount is not provided as a cash refund of past premiums; it is offset against SGK premium liabilities arising in the following month or months.
Can Accommodation Facilities That Temporarily Suspend Operations Receive the Support?
The support is available only for the months in which the accommodation facility is operating. A facility that closes at the end of its season or temporarily suspends operations cannot generate support for the closed period. Opening and closing dates should be recorded accurately in the Ministry’s system and remain consistent with SGK declarations. Where a facility operates for only part of a month, employees’ actual premium payment days determine the amount.
What Happens If the Support Exceeds the Employer’s Remaining Premium Liability?
The support cannot exceed the insurance premium remaining payable to SGK after other incentives, support arrangements and discounts have been applied. If an employee generates theoretical support of TRY 3,500.10 but only TRY 2,000 of eligible premium liability remains, the usable amount is limited to TRY 2,000. Businesses should therefore calculate the remaining premium before recognising the entire theoretical amount as an expected saving.
