SIGNIFICANT AMENDMENTS MADE TO THE EMPLOYMENT PROTECTION SUPPORT PROGRAM
With the “Regulation Amending the Regulation on the Implementation of the Employment Protection Support Program”, published in the Turkish Official Gazette dated 28 August 2026 and numbered 33354, the implementation principles of the support program aimed at protecting employment in the manufacturing industry have been substantially renewed. The amendment covers a wide range of the program’s elements, from the definitions of the reference period and protection period to the calculation of support amounts, credit support, and the application process.
Fixed Reference Period Application Abolished
Under the previous regulation, enterprises based their eligibility on the average monthly number of premium days for the November–December 2025 period. Under the new regulation, this fixed period application has been abolished, and reference periods to be determined by the Ministry of Industry and Technology will now apply instead. In order to benefit from the support, enterprises are required to maintain the average monthly number of premium days pertaining to the reference period throughout the protection periods to be designated, which shall be at least six months.
Support Amount for Manufacturing Sectors Preserved
The support amount of TRY 3,500 per 30 premium days per month has been preserved for the sectors of manufacture of textile products, manufacture of wearing apparel, manufacture of leather and related products, manufacture of furniture, and manufacture of denim and similar press buttons, snap fasteners, buttons and zippers. However, the support will now be provided on the basis of workplaces registered under the relevant activity codes corresponding to the branch of activity code in the enterprise’s Social Security Institution (SSI) workplace registration number, and the amount will be calculated on a pro-rata temporis basis.
New Principles for Calculating Credit Support
The amount of credit support to be provided to enterprises that maintain their employment level will be calculated by taking into account the monthly average of the contributory earnings declared in the withholding and premium service declarations for the reference period, together with the number of months in the protection period. For enterprises meeting the technical criteria to be determined by the Ministry, this amount may be applied with a one-fold increase. The support amount that may be provided per enterprise has been capped at the amount corresponding to a maximum of fifteen support points for a loan with a grace period of up to 6 months and a term of up to 36 months.
Special Credit Facility Introduced for Enterprises Holding an Investment Incentive Certificate
The regulatory amendment also introduces a separate credit facility for enterprises holding an investment incentive certificate. Such enterprises may use credit up to the amount obtained by multiplying the additional employment figure envisaged in the incentive certificate by 6 times the gross minimum wage in effect in January of the year of application to the program. To benefit from this support, the completion visa must have been obtained by 1 June 2028, and the specified premium payment day requirement must be met.
Workplaces Without Premium Days During the Reference Period Excluded from Scope
Workplaces with an average number of premium days equal to zero during the reference period, or those that did not file a declaration due to the absence of insured employees during that period, will not be eligible to benefit from the program. It is therefore important for enterprises to have submitted complete and accurate SGK notifications and withholding and premium service declarations for the reference period.
Application and Payment Process
Applications will continue to be received through the online application portal; the information and documents required will be determined, as applicable, by the Ministry of Industry and Technology and the Small and Medium-Sized Enterprises Development and Support Administration (KOSGEB). Enterprises may not benefit from both Ministry and KOSGEB support simultaneously for the same support element. Support payments will be made by the end of the month following the payment request.
It has also been stipulated that in the event of misrepresentation or loss of eligibility for the support conditions, amounts already paid to the enterprise may be recovered together with statutory interest. Enterprises benefiting from the support are therefore required to verify the accuracy of the information provided during the application and payment processes and to regularly monitor the employment protection criteria.
As the duration of the support programs under Provisional Article 35 of Law No. 4447 on Unemployment Insurance has been extended until 31 December 2028, it is of great importance for employers to keep their SSI notifications and premium service declarations for the reference period up to date and accurate.
