SSI Premium Payment Times Deferred

Insurance premiums of the employers in the sector, which were covered by force majeure due to the Covid-19 outbreak, were delayed for 6 months.

According to the regulation made by the Social Security Institution (SGK),

Due to the Covid-19 epidemic, he was in force majeure between 24/03/2020 and 31078/01/04 (including these dates) by the Ministry of Treasury and Finance in accordance with the Tax Procedure Law General Communiqué published in the repeated Official Gazette dated 2020/30/06 and numbered 2020. accepted:

• For taxpayers who have income tax liability in terms of commercial, agricultural and professional earnings,

• Directly affected by the corona virus outbreak and by its core business;

• Retail, including shopping malls,
• Health Service,
• Furniture manufacturing,
• Iron, steel and metal industry,
• Mining and quarrying,
• Building construction services,
• Industrial kitchen manufacture,
• Manufacture of parts and accessories for automotive manufacturing and trade, and the automotive industry,
• Rent a car,
• Logistics and transportation, including storage activities,
• Artistic services such as cinema and theater,
• Publishing activities of books, newspapers, magazines and similar printed products, including printing,
• Accommodation activities including tour operators and travel agencies,
• Food and beverage services including restaurant, café,
• Manufacture and trade of textiles and clothing,
• Taxpayers operating in the event and organization services sectors, including public relations,
• As per the main field of activity, the taxpayers operating in the sectors where the workplaces are decided to be temporarily suspended within the scope of the measures taken by the Ministry of Interior,

Private sector employers who employ insurance in their workplaces within the scope of item (a) of the first paragraph of Article 5510 of Law No.4,

• Independent employees on their own behalf and account, excluding village and neighborhood headmen and voluntary policyholders,

• Those who are income taxpayers in real or simple manner due to commercial earnings or self-employment earnings,

• Those who are exempt from income tax and registered in the tradesman and craftsman register,

• With those engaged in agricultural activities

• Legal entities mentioned above and accepted as force majeure by their main field of activity; the shareholders of the joint stock companies, who are members of the board of directors, the limited partners of the limited companies whose capital is divided into shares, and all the partners of the other companies and equipping subsidiaries,

Those who are insured under the (b) clause (Bağ-Kur) of the first paragraph of Article 5510 of the Law No. 4:

• Payment term of insurance premiums for 2020 / March, which must be paid by the end of 2020 / April, because the date of 31/10/2020 falls on Saturday. To 02/11/2020,

• Payment term of insurance premiums for 2020 / April, which must be paid by the end of 2020 / May, To 30/11/2020,

• Payment term of insurance premiums for 2020 / May that must be paid by the end of 2020 / June, Until 31/12/2020 It has been postponed.

• Due to the delay, the delay penalty and the delay hike specified in the 5510th article of the Law No. 89 will not be applied.

• Also, from the insured under the paragraph (b) of the first paragraph of Article 65 of the Law No. 5510, except for the real person employers and optional insured, who are over the age of 4 in accordance with the measures taken by the Ministry of Internal Affairs or fall under the curfew due to their chronic illness;

• Those who have turned 22 by the end of the force majeure period with the date of 03/2020/65,

• Those who prove and certify their chronic illness with valid documents from health institutions,
• Insurance premiums accrued during the force majeure period, Until the end of the 15th day following the day when the curfew ends It has been postponed.
• All kinds of information to be given to the Authority according to the Law No. 5510, document and declaration to be done with there was no postponement of the applications and will be processed according to the current procedures and times.

Workplace lists within the scope of procrastination; https://uyg.sgk.gov.tr/Isveren will be published over the system. Employers will be able to check whether they are listed or not.

For the letter of General Directorate of Insurance Premium of Insurance, CLICK HERE