New Procedures and Principles in SGK Debt Deferment Operations

With the Circular No. 2026-15 dated 19.06.2026 published by the Social Security Institution (SGK), new procedures and principles regarding the deferment and installment of debts owed to SGK have been determined.

The main details of the regulation, which provides significant conveniences to taxpayers, are summarized below:

1. Application Deadline and Discounted Deferment Interest

• If debtors apply to the relevant SGK units by August 31, 2026 (including this date), the annual interest rate to be applied in deferment procedures will be 29%.

• In order to benefit from this discounted rate, the determined first installment (down payment) must be paid in full no later than August 31, 2026.

2. Installment Periods Based on Liquidity Ratio

The maximum installment periods to be applied according to the liquidity ratio showing the financial situation of the debtors are as follows:

• Up to 36 months of equal installments for those with a liquidity ratio between 0.51 and 1.00.

• Up to 72 months of equal installments for those with a liquidity ratio of 0.50 and below.

3. Guarantee Limits

• The guarantee requirement for the deferment of SGK debts has been increased from 1 million TL to 10 million TL.

• No guarantee will be required for procedures with a total debt of up to 10,000,000 TL; for debts exceeding this amount, a guarantee equal to only half of the exceeding portion will be requested.

4. Additional Time Opportunity for Previous Deferments

• Debtors who requested a deferment before June 4, 2026, and paid their first installment will be able to get an extension on their current payment plans upon request.

• Within this scope, an additional installment period of up to 18 months can be added for those with a liquidity ratio between 0.51 and 1.00, and up to 36 months for those with a ratio of 0.50 and below.

5. Application Authorities and Evaluation

• Authority limits based on debt type have been updated in the units where execution tracking procedures are carried out.

• For all debts exceeding the authority of the Center Directors (18 million TL for Istanbul, Ankara, Izmir; 15 million TL for other metropolitan cities; 13 million TL for non-metropolitan provinces), Provincial Directors of Social Security are directly authorized, and the files will not be sent to the Central Organization.

• If the debtor has debts tracked by multiple SGK units, a separate written application must be made to each unit.

Submitted for your information.