Social Security Premium Incentives

A reduction applied to the employer's share of disability, old-age and survivors' insurance premiums for private sector employers. From 1 January 2026 the rate was cut to two points for workplaces outside the manufacturing sector, while it continues to be applied at five points for workplaces operating in manufacturing. No separate application is required; it is enough to file premium and service declarations selecting the relevant law number. The employer must have no overdue premium or administrative fine debt anywhere in Türkiye.

A five-point employer reduction applies to the general health insurance premiums of Turkish workers sent to countries with which no social security agreement has been signed, for overseas contracting and similar work. It is a significant cost item for companies undertaking work abroad.

A five-point reduction on the disability, old-age and survivors' insurance premium of persons working independently on their own account. It applies to company shareholders and tradespeople; there must be no premium debt and premiums must be paid on time.

For additional employment created by investments under an Investment Incentive Certificate, the employer's share of insurance premiums is met by the Ministry for a period determined by region and investment type. In the sixth region, support for the employee's share is also applied. The duration and amount of support depend on the commitments recorded in the certificate.

To ease the effect of minimum wage increases on employers, a fixed amount per premium day is met by the Treasury. It is redetermined each year by the budget law and a presidential decision; for 2026 it is applied under provisional article 112 of Law No. 5510.

An employer hiring a person currently receiving unemployment benefit receives premium support for the remainder of the benefit period. The insured person must be employed in addition to the workplace's average insured headcount in the months preceding the hire.

For workplaces in the very hazardous class with more than ten employees, if no occupational accident resulting in death or permanent incapacity occurs over three years, the employer's share of unemployment insurance premiums is applied at a reduced rate throughout the following calendar year. It is the only incentive that directly rewards occupational health and safety performance.

Where young people over eighteen, women, or holders of a vocational qualification certificate are hired as additional employment, the employer's share of insurance premiums is met from the Unemployment Insurance Fund. The support period varies from twelve to forty-eight months depending on age, gender, certificate status and İŞKUR registration. The scheme has been extended to 31 December 2026.

Support in respect of premiums, income tax withholding and stamp duty, provided the person hired is additional to the previous period's average. The support amount is higher in the manufacturing and information technology sectors than in others, which is why two separate incentive codes are used.

The Treasury meets the employer's share of insurance premiums payable for disabled insured persons. Rates differ for employment within and above the statutory quota. For workplaces with fifty or more employees, employing disabled staff is already a legal obligation.

Under Law No. 5746, the Treasury meets half of the employer's share of insurance premiums for R&D, design and support staff working in an R&D centre, design centre or supported project. Support staff are subject to a cap as a proportion of total personnel.

For workplaces holding a cultural investment or enterprise certificate from the Ministry of Culture and Tourism, the employer's share of insurance premiums is met by the Ministry at set rates. Different rates apply during the investment and operating phases.

Where persons currently receiving social assistance are employed, the employer's share of insurance premiums is met by the Ministry of Family and Social Services. The insured person must have received social assistance within the year preceding the hire, and the additional employment condition applies.

Premium support for the employment of persons who have benefited from protection, care and rehabilitation services. Under Law No. 2828, it is provided to private sector employers separately from the employment entitlement in public institutions.

For workplaces with fewer than ten employees in the hazardous or very hazardous class, the cost of occupational safety specialist and workplace physician services is met by the Institution. It is a frequently overlooked support for small-scale manufacturing and construction businesses.