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.