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SSI has taken some measures against the negative circumstances occurred due to the Covid-19 epidemic;

In this context, in accordance with the General Communiqué of the Tax Procedure Law published in the Official Gazette numbered 31078, dated 24/03/2020, the payment terms of premiums have been postponed for the relevant taxpayers, who are deemed to be in force majeure between 01/04/2020 and 30/06/2020 (including these dates) by the Ministry of Treasury and Finance, as follows;

-For taxpayers who have income tax liability in terms of commercial, agricultural and occupational income,

-For the private sector employers employing insured employees within the scope of subparagraph (a) of the first paragraph of Article 4 of the Law Numbered 5510 in the workplaces, such as;

-Taxpayers who are directly affected by the Corona virus epidemic and operate in the following sectors as their core business;

  • Retail including shopping malls,
  • Health services
  • Furniture manufacturing
  • Iron, steel and metal industry,
  • Mining and quarrying,
  • Building construction services,
  • Industrial kitchen manufacture,
  • Automotive manufacturing and trading and manufacture of parts and accessories for the automotive industry,
  • Rent a car,
  • Logistics and transportation, including storage activities,
  • Artistic services such as cinema and theatre,
  • Publishing activities of books, newspapers, magazines and similar published products, including printing,
  • Accommodation activities including tour operators and travel agencies,
  • Food and beverage services including restaurant, café,
  • Manufacture and trade of textiles and clothing,
  • Event and organization services sectors, including public relations,
  • And taxpayers operating in sectors where there are workplaces decided to temporarily interrupt business activities within the scope of measures taken by the Ministry of Interior,

-Taxpayers who are insured under the sub-paragraph (b) of the first paragraph of Article 4 of the Law Numbered 5510 (Bağ-Kur) as follows;

-Those who work independently in their own name and account except for the village and neighborhood headmen and voluntary insureds

  • The income taxpayers in real or simple manner due to commercial or self-employment incomes,
  • Those who are exempt from income tax and registered in the tradesman and craftsman register,
  • Those doing agricultural activities, and
  • The partners of the joint stock companies which are the members of the board of directors, the unlimited partners of the limited partnership in which the capital is divided into shares, and all the partners of the other companies and association of shipowners, provided that the legal entities are the ones mentioned above and deemed to be in force majeure by their core business,
  • The payment period of insurance premiums for 2020 / March, which must be paid by the end of 2020 / April, HAS BEEN POSTPONED to the date of 2/11/2020, since the date of 31/10/2020 is Saturday,
  • The payment period of the insurance premiums for 2020 / April, which must be paid by the end of 2020 / May, HAS BEEN POSTPONED to the date of 30/11/2020,
  • The payment period of insurance premiums for 2020 / May, which must be paid by the end of 2020 / June, HAS BEEN POSTPONED to the date of 31/12/2020.

The delay penalty and delay increase stated in article 89 of the Law Numbered 5510 will not be applied due to postponement.

In addition, except for voluntary insured persons and real person employers who have turned 65 or are covered by the curfew due to chronic illness, in accordance with the measures taken by the Ministry of Interior, the insurance premiums to be accrued during the force majeure period among the insured under the subparagraph (b) of the first paragraph of Article 4 of the Law No. 5510 has been POSTPONED to end of the 15th day following the day the curfew will end, for;

  • Those who have turned 65 by the end of the force majeure date by 22/3/2020,
  • Those who prove and certify their chronic illness with valid documents from health institutions,

According to Law Numbered 5510, the duration of the applications to be made with all kinds of information, documents and declarations that need to be submitted to the Institution have not been postponed and the procedures will be carried out according to the current procedures and deadlines.

Control System of the Workplaces List Covered by Postponement

-The list of workplaces covered by postponement will be published on, and employers will be able to check whether they are on the list.

-Employers who claim that the workplaces are not listed despite the fact that NACE REV 2 code in the workplace registration information is one of the relevant sectors, will be able to apply to the Social Security Provincial Directorate / Social Security Center.


Yalçın & Toygar Law Office

Kabatas-Setustu, Inebolu Sok. No:25 Ada Apt. D.11 34427 Istanbul

+90 212 293 09 09

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