DATE: 03.04.2020


SUBJECT: SSI Letter on Postponing SSI Premiums Within the Scope of Force Majeure was Published

As it is known, with the General Communiqué on Tax Procedure Law No. 518, dated March 24, 2020, between the dates of 1/4/2020 and 30/6/2020 (including these dates), the determined taxpayers were accepted as force majeure and April 2020 / March. The period of issuance of VAT and concise declarations for the periods of May and May has been postponed for 6 months according to the date of 27.07.2020 and payment terms according to their normal terms.

In the same communiqué, in accordance with the social security legislation, if the insured is obliged to notify earnings and service information related to the premiums for the force majeure period with the Concise and Premium Service Declaration, the force majeure will be valid for deferring the declaration and payment periods of the tax deductions.

Accordingly, General Letter No. 51592363-010.07.01-E.5157380 has been published by the Social Security Institution regarding the postponement of SSI premiums.

In this article, those who are declared as force majeure with the communiqué mentioned above, who are real or simple method income taxpayers due to earning commercial, agricultural and self-employment, those who are exempt from income tax and registered in the registry of tradesmen and craftsmen and engaged in agricultural activities or Treasury and Private sector employers who work under the scope of the 4 / (a) clause of the Law No. 5510 in the workplaces belonging to taxpayers in the sectors that are accepted as force majeure by the Ministry of Finance;


  • 2020/March social security premium payments due until the end of 2020/April have been extended until 31/10/2020, and since that date corresponds to a Saturday it has been moved to the following business day of 02/11/2020,


  • 2020/April social security premium payments due until the end of 2020/May have been extended until 30/11/2020,



  • 2020/May social security premium payments due until the end of 2020/June have been extended until 31/12/2020.

It has been announced that it was postponed.


However, according to Law No. 5510, any information, document and declaration required to be submitted to the SSI has not been postponed for the duration of the applications and will be processed according to the current procedures and terms.

Incentives will be used in the months of deferral, provided that there are no debts other than deferred debts related to the 2020 / March, April and May notifications included in the deferral period, in case of debts, the installments or configurations continue and other conditions specified in the relevant incentive laws are provided. In case the deferred 2020 / March, April and May premiums are not paid within the specified periods, the incentives will be taken back with the delay penalty and the delay hike.

Lists of postponed workplaces will be published on, where employers can check if they are listed. They will apply to the Social Security Provincial Directorate / Social Security Center of the employers who claim that the NACE REV 2 code in the workplace registration information is in the relevant sectors, but the workplaces are not listed. However, employers who claim that the sectoral NACE REV 2 code is incorrect in the workplace registration information although they operate in the sectors covered by the deferral, will apply to the relevant provincial department of the Ministry of Treasury and Finance to correct the NACE REV 2 code.

Upon the objections made or as a result of the examinations, in the case of adding and removing transactions in the taxpayers operating in the sectors covered by the Ministry of Treasury and Finance, or as a result of the objections that the sectoral NACE REV 2 code is correct, it is not on the postponed workplace list, the workplace list will be updated within the scope of postponement. The workplace specified as a result of the update can be included in the scope of deferral or removed from the deferral scope.

In addition, insurance premiums to be accrued during the force majeure period of natural person employers / insured who are covered by the curfew due to the age of 65 or have chronic illness will be deemed to be paid in the legal period if they are paid until the end of the 15th day following the end of the curfew. .

Finally, there is no explanation as to whether the submission of the concise and premium service declarations will be postponed, and if the arrangement is made on this issue, necessary information will be given separately.