SSI Penalties Are Changing with MuhSGK

As a result of the launch of MuhSGK, the information about the services of the insured (wages, days, premiums, bonuses, etc.) will be notified with the withholding and premium service declaration.

Along with the withholding and premium service declaration, there are also new social security administrative fines, as per the provisions of the legislation that will come into force according to the occupational codes of the insured and the earnings based on the premium declared on behalf of the insured.

Profession Codes Should Be Declared Correctly

An administrative fine of one tenth of the minimum wage will be applied to each insured, whose occupational name and code are declared inaccurately in the withholding and premium service declaration. The penalty limit per employer is the monthly minimum wage (gross).

Change in Administrative Fine Regarding Premium Based Income

From the court decision of the declaration, the determinations made by the officers of the Agency assigned with the supervision and control, or as a result of the investigations, audits and examinations made by the auditors of other public administrations in accordance with their own legislation, or from the information and documents received from banks, revolving funds, public administrations, and institutions and organizations established by law, for each workplace in the monthly declaration, regardless of whether the declaration is original or additional, whether it is issued by the employer or not, the following applies:
Type of Book Help by the WorkplaceWithholding and Premium Service Declaration
For those who keep books on the basis of balance sheet in accordance with the Tax Procedure Law No. 213  Minimum Wage X Number of Insured (Not Exceeding 3 Minimum Wages)
For other bookkeepersMinimum Wage X ½ X Number of Insured (Not Exceeding 2 Minimum Wages)
For those not obliged to bookkeeping Minimum Wage X 1/3 X Number of Insured (Not exceeding one Minimum Wage)
In case of lack of Premium based Income
Minimum Wage in Prime Basic Earning Amount (X) 1/10 to 2 Minimum Wage
Premium based Income – (From Minimum Wage X 1/10 to 2 Minimum Wages) 

It is useful to note that, without taking into account the number of insured persons whose bookkeeping limits and premium based income  were under-reported, an administrative fine of twice the minimum wage was applied for each period in which a deficiency in premium based income was detected.

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