Implemented in accordance with Interim Articles 19 and 21 of Law No. 4447.
• Conditions for the Candidate:
The Candidate:
– should not have insurance coverage under 5510/4-a, b, c for more than 10 days in the three months before the month the have been hired;
– needs to be registered as unemployed at Turkish Employment Agency (TEA) so-called “İşkur”;
– should have been employed by a private-sector employer between 1/1/2018 and 31/12/2022.
• Conditions for the Workplace:
The Workplace:
– should belong to a private-sector employer;
– should be employed in excess of the average number of insured employees stated in the premium and service documents or withholding and premium service statements of the workplace for the calendar year before the first date of employment;
– should submit monthly premium and service documents to the Social Security Institution (SSI) within the legally allowed period;
– should pay accrued insurance premiums within the legally allowed period;
– should have no unpaid insurance premium, unemployment insurance premium, administrative fine, delay penalty, or default interest;
– should not have been determined that the employer hires a person but does not register the person as insured, or the employer registers a person as insured, but does not actually hire the person;
• Amount of aid
The amount of aid is calculated depending on the sector in which the workplace operates.
• In the manufacturing or information technologies sector, all premiums to be paid for each additional insured for the amount of earnings subject to premium up to TL 7,848.00 (TRL 1,103.63 to 2,943.00), as well as the stamp duty of TL 176.84 and the income tax, will be covered, however, that the coverage will not exceed the amount calculated by daily gross minimum wage for the relevant period by the number of premium payment days of the insured. (TL 1,280.47 to 3,119.84 in total)
• In other sectors, all premiums to be calculated based on the lower limit of earnings subject to premium (TL 1,103.63), as well as the stamp duty of TL 176.84 and the income tax, will be covered for each additional insured. (TL 1,280.47 in total)
• Term of aid
The term of aid is 12 months for each insured employee employed between 01 January 2018 and 31 December 2022. The aid does not apply to those hired later than December 2020. However, if the person employed is a male over the age of 18 and under the age of 25, a female over the age of 18, or a disabled person registered to the Institution, the aid will be provided for 18 months.
• Additional rules
- The President shall be authorized to identify the workplaces that can benefit from the aid in the IT sector.
- Workplaces included within the scope of Law No. 5510 between 01 January 2018 and 31 December 2020 and workplaces that were previously registered but did not employed an insured employee during the year when the average number of insured employees was calculated may benefit from this aid for 12 or 18 months beginning from the third month following the month in which an insured employee is registered for the first time after 01 January 2018.
- It is not possible to benefit from other incentives, aids, and discounts for the same insured employee in the same month in which the company has benefited from this aid.
Incentives for Women, the Youth, and Professional Competence Certificate Holders
If the private sector employer hires a person who was unemployed until 31 December 2020, the employer's contribution for social security up to the upper limit of earnings subject to premium (TL 603.32 to 4,524.86) will be paid by the Unemployment Insurance Fund.
Conditions for incentive
- The person must be unemployed for the last 6 months;
- The person must be employed in addition to the average number of insured employees employed in the last 6 months prior to the start date of employment;
- The workplace must be a private-sector employer.
Term of incentive
- 24 to 54 months for employers employing women of 18 years of age and above;
- 12 to 54 months for employers employing men between the ages of 18-29;
- 6 to 30 months for employers employing men over the age of 29;
- 12 months for employers employing those who have obtained a professional competence certificate, completed a vocational and technical training course or completed a workforce training course after the date of 01 March 2011 while working.
In order to encourage individuals to register with the İŞKUR, the term of incentive is extended for an additional 6 months if the person is registered with the İŞKUR.
Employers are required to submit the monthly premium and service document to the SSI and pay the premiums within the allowed legal period.
Incentive for Recipients of Unemployment Benefit
If recipients of unemployment benefit are employed in excess of the average number of insured employees stated in the premium and service documents for the last 6 months before they are hired, the social security premium calculated based on the minimum wage for the remaining unemployment benefit term except for a portion equal to 1% (TL 985.90) will be payed from the Unemployment Insurance Fund.
The period during which the employer has benefited from the incentive is deducted from the total period determined for the unemployment benefit.
Employers are required to submit the monthly premium and service document to the SSI and pay the premiums within the allowed legal period.
In the event that the employee is re-hired by the same workplace, it is not possible to benefit from this incentive
Incentive for The Employment of Disabled Persons
If an employer employs a disabled person as per the quota or exceeding the quota or even though the employer is not obligated to employ a disabled person, the employer's contribution for social security at the minimum wage level (TL 603.32) for each disabled employee will be fully covered by the Treasury.