February is a special month from the point of actually worked and non-worked days of employees within the month.
In Turkey’s legislation, number of working days within a month is considered 30 regardless of the actual number of days in the month. In other words, workdays of January (31 days), February (28 or 29 days) or March (30 days) is the same. Thus, fully worked employees’ insurance days must be declared as 30 days.
An employee may be absence from work for various reasons (sickness, unpaid leave, disciplinary penalty). Normally these days are deducted from 30, however in February unworked days should be deducted from 28 (or 29 in every four years period).
CALCULATION OF SSI PREMIUM PAID DAYS IN CASE OF MISSING DAYS
We can calculate the premium paid days by applying the formula below:
Number of actual days within the month – Number of missing days = SSI premium paid days.
Example: Employee has 10 days sickness reports or unpaid leave etc.:
For January: 31 – 10 = 21
For February: 28 – 10 = 18
For March: 30 – 10 = 20 premium contribution will be declared.
If an employee takes a day unpaid leave in January he doesn’t lose any premium day, and he must be paid his full monthly salary (31-1=30).
If an employee takes a day unpaid leave in February he loses 3 premium days, and he will be paid 27 days salary (28-1=27).
MISSING DAYS IN FEBRUARY
SSI premium days of employees who worked full in February are 30, however in case of starting or leaving work during the February the actual days will be taken into account.
Examples:
New starters in February.
Employee started on 13th Feb.
Premium days to be paid: 28-12 = 16 days.
Leavers in February.
Employee started on 10th Feb. and left at the end of Feb.
Premium days to be paid:
28-9 = 19 days.
ABSENCES IN FEBRUARY
If an employee takes a day unpaid leave in January he doesn’t lose any premium day, and he must be paid his full monthly salary (31-1=30).
If an employee takes a day unpaid leave in February he loses 3 premium days, and he will be paid 27 days salary (28-1=27).
Missing days of employees should be declared by monthly premium and service document until 23rd of the following month.