In recent decade Turkey has introduced many supportive arrangements to create employment through incentives. One of them is five point social security premium discount in general (Law No. 5763), and the additional six point social security premium support for employers who employ at least ten employees(Law No. 6486, dated 29 May 2013). For entitlement of this latter incentive, it was a requirement toemploy at least 10 workers.
Now with the "Law on Amending Income Tax Law and Some Other Laws No 6663"that has been accepted in General Assembly on 29 January 2016, the limit related to number of insured employee for entitlement of regional incentive has been lifted. It will be enough for the companies to be established in underdeveloped regions for certain periods to benefit from this 6 points social security premium support regardless of number of their employees.
By article 28 of above said Law; the phrase in the second paragraph of Article 81, Law No. 5510, "For the establishments who employs ten and over employees" is removed, and the phrase "For the private sector employers who employ insurance holders under item (a) of paragraph one of Article 4 of this Law" inserted.