Turkish Labor Law
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February is the busiest month for the payroll and personnel who are responsible for computing the missed days. The only month of the year, short of 30 days, February is a challenge for both employer and employees, who are unsure on how to report the missing days.
Missed Days from SGI (SGK) Perspective
According to SGK, employees are insured for 30 days every month, regardless of the actual days that could vary from 28 to 31. Therefore, February has to be reported as a 30-day month for insurance purposes. The confusion comes from unworked days for various reasons within February. An employee who has not started or terminated his work contract can be on unpaid leave. How to calculate insured days if there are unworked days?
Insured Day Calculation for February
For full-time employees, the insured days for February is 30 days. It becomes tricky in case of any unworked days. If there are any unworked days that fall under unpaid leave, insured days are calculated by subtracting the unworked days from the number of days of the corresponding month.
Total Days of the Month – Unworked Days = Insured Days Based on Pay
For example; if an employee is on unpaid leave for 5 days this February with 29 days, he/she will be paid based on 24 days (29-5 =24 days). Because February is 29 days instead of 30, the employee will be paid 6 days less (24 days), instead of 5 days due to the shortness of the month. Whereas if the employee works all month (29 days), he/she would have been paid based on 30 days.
In other words, from SGK perspective, if an employee doesn’t come to work 1 day in February, he/she is entitled to 28 insured days. That translates to 2 insured days in their payroll as every month is based on 30 insured days. Employers can rectify this missing day by compensating with supplementary pay; however, the reporting on the number of insured days to SGK should follow this method.
Employment and Termination of Work in February
The premium day of the insured who is hired on the first working day of the month and leaves the last day of the month is shown as 30 days. It is calculated by counting the number of days of the insured hired and exited for February, including the dates of employment and termination.
If the number of employees is between 1 and 9 people (including 9) in the months under 30 days, employers should notify SSI with the annex 10 notification form until the 23rd of the next month.
Missing Day in February for Hourly Employees
While calculating the wages of hourly employees, premium days are determined based on the hours worked. For example, the premium day of a worker who worked 225 hours is paid as 30 days based on 225 hours / 7.5 hours. For the months of 31 days, when the worker works 31 days, if there is no missing day, 31 days of wages are paid, but the premium day is reported as 30 days.
Since the premium day of the hourly employees is done on the total number of hours worked, in case of missing days, the premium day will be calculated based on the formula above and the total working hours/days will decrease accordingly. For example, a person who worked full-time in February is paid a wage account for 7.5 hours x 29 days = 217.50 hours, yet SGK premium day is reported as 30 days. In case of 1 missing day, the formula below will give us the number of premium days of the worker to be reported to SGK.
Total hours worked / 7.5 hours = Number of Premium Days
Missing Day in case of Transfer
In case the employee is transferred to a different workplace connected to the same employer, although the person worked for the full month, the premium day is determined by the number of days in that month since the termination and the start of employment took place. In order to prevent employees from experiencing any loss of premium days in February, it is necessary to make a transfer entry to the other workplace on the day of departure. This way, the employee gets paid for 30 days and the premium day becomes 30.
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