New Amendments in Social Security Legislation with Law No.7566

New Amendments in Social Security Legislation with Law No.7566

Dear Client,


With the enactment of Law No. 7566 on December 4, 2025, significant changes have been made in the social security legislation. Below, we summarize the key amendments for your information.

 

Previous Practice

New Practice

Effective Date

Employer SSK Premium

11%

12%

01.01.2026

Treasury Incentive for Non-Manufacturing Sectors

4 points

2 points

01.01.2026

Ceiling for Insurable Earnings

Minimum wage × 7.5

Minimum wage × 9

01.01.2026

Contribution Rate for Social Security Debt

32% (except for maternity)

45%

01.01.2026

BAĞ-KUR Restoration Premium Rate

32%

45%

01.01.2026

Voluntary, Agricultural, Part-Time SSK Premium

20%

21%

01.01.2026

Deduction of Premium Debt from Pension/Income

Not Allowed

Up to 25% deduction

01.01.2026

State Contribution to Private Pension (BES)

30%

Can be increased up to 50% by Presidential authority

Issue Date

 

Employer Premium Increase and Incentive Changes

  • Employer SSK premiums have increased from 11% to 12%.
  • The 4-point Treasury support applied to non-manufacturing sectors has been reduced to 2 points.
  • Young entrepreneur premium support has been abolished.

Increase in Ceiling for Insurable Earnings

  • The ceiling for SSK premiums has been raised from 7.5 times the minimum wage to 9 times.
  • This will particularly impact premium costs for high-salary employees.

Contribution Rates for Social Security Debt and BAĞ-KUR Restoration Set at 45%

  • For all types of social security debt (except maternity), including military and overseas periods, the contribution rate has been increased to 45%.
  • The restoration of suspended BAĞ-KUR periods will be subject to the same rate.

Increase in SSK Premiums for Voluntary and Special Categories

  • Voluntary insured persons, agricultural workers, part-time employees, and domestic workers working less than 10 days will now have an SSK premium rate of 21%.

Collection of Premium Debts from Pensions/Income

  • Premiums and related debts of those receiving income/pension from SGK can now be deducted up to 25% from their payments.

Regulation on BES State Contribution Authority

  • The President is authorized to increase the state contribution rate up to 50% or reduce it to zero.

These amendments will have significant effects on companies, employee costs, and individual social security transactions. We will continue to provide updates with calculation examples and detailed analyses as the applications are implemented.

For any questions, please feel free to contact us.