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Procedures and Principles of Wage Support to be Provided to Enterprises with Tourism Operation Certificates Announced

TAX CIRCULAR: 2026-110 // The procedures and principles regarding the 3,500 TL support per insured person for the period of 01/05/2026 - 31/12/2026 in private sector accommodation facilities with a tourism operation certificate have been announced with a circular published by SGK. Accordingly, provided that the workplace has no debts, declarations are submitted within the legal period, and earnings subject to premium are not underreported, this support can be utilized for employees subject to long-term insurance branches without the need for any application.
TAX CIRCULAR: 2026-110 DATE: 09.09.2026

WAGE SUPPORT TO BE PROVIDED TO ENTERPRISES WITH TOURISM OPERATION CERTIFICATE:

With Article 11 of Law No. 7590, the procedures and principles regarding the 3,500 TL tourism wage support per insured employee for the period of 01/05/2026 – 31/12/2026 in private sector accommodation facility workplaces holding a tourism operation certificate have been explained with the relevant SGK circular.

The issues regarding the Premium support are explained below:

1- In order for workplaces falling within the scope of support to benefit from the tourism wage support;

  • The workplace must belong to private sector employers and be active,
  • Withholding and premium service declarations must be submitted within the legal period,
  • Accrued premiums must be paid within the legal period,
  • The workplace must not have overdue insurance premium, unemployment insurance premium, administrative fine debts, and related delay penalty and delay charge debts, or the debts must be structured/deferred,
  • There must be no determination of unregistered or fake insured employment, and earnings subject to premium must not be underreported for the May-December 2026 period.

2- Tourism wage support will be utilized for document types issued for insured persons subject to long-term insurance branches (invalidity, old-age, and survivor’s insurance).

3- Tourism wage support CANNOT be utilized for employees subject to social security support premium (retirees), foreign insured persons, and insured persons working abroad.

4- The support amount will be calculated by taking into account the total premium payment days in the declarations submitted within the legal period for insured persons subject to long-term insurance branches.

5- In case it is determined that earnings subject to premium are underreported in an amount not exceeding one-tenth of the gross minimum wage (3,303.00 TL) in the relevant month, workplaces that remedy the deficiency within 15 days upon SGK warning will continue to benefit from the support. Otherwise, supports will be reclaimed with delay penalties.

6- The support amount will be deducted from the insurance premium debts of the employers belonging to the following months to be paid to SGK. (Premium day count x 116.67 TL).

7- Subcontractors taking jobs from principal employers can also benefit from this support, provided they are included in the Ministry of Culture and Tourism list.

8- Employers DO NOT NEED TO APPLY to SGK to benefit from the support. The Ministry of Culture and Tourism will forward the list to SGK, and the support will be calculated automatically.

9- If the workplace is transferred during the support period, the support will continue provided that the conditions are met over the existing file without opening a new file.

Sirkülerimiz, TÜRMOB’dan alınmıştır. Detaylı bilgi için sirkuler@stb-cpaturkey.com adresinden bizlere ulaşabilirsiniz. 

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