Turkish Labor Law
The private sector employers who employ insured individuals subject to long-term insurance provisions under Article 4-1(a) of the Social Security and General Health Insurance Law No. 5510, as well as the public institutions listed in Annexes I, II, III, and IV of Law No. 5018, except for employers who employ insured individuals subject to long-term insurance provisions under Article 4-1(a) in positions belonging to these institutions, can benefit from the minimum wage support.
In the decision of the Minimum Wage Determination Commission published in the Official Gazette No. 32231 dated June 24, 2023, the amount of minimum wage allowance applicable for the period between July and December 2023 has been determined as 500 ₺ per month.
The conditions and principles applicable for employers to benefit from the minimum wage allowance are as follows:
- The monthly withholding and premium service declarations must be submitted within the legal period.
- Employers whose establishments are registered before 2023 can benefit from the allowance even if they have overdue debts to the Institution.
- If it is determined during investigations and examinations that the insured earnings subject to insurance premiums are underreported or not reported at all, the allowance cannot be granted. If it is granted, the granted amounts will be recovered together with the delay penalty.
- If the number of insured individuals reported through the withholding and premium service declaration and under Article 4-1(a) of long-term insurance branches for the period in which the support will be utilized is lower than the number of insured individuals reported in the period with the minimum number of insured individuals reported through the withholding and premium service declaration and under Article 4-1(a) of long-term insurance branches in the period between January and December 2022, the support cannot be utilized in the months where the number of reported individuals is below the minimum number.
