Turkish Labor Law
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As is known Bag Law, in other words, the Law on Amending the Labor Act No. 6552 and Some Laws and Statutory Decrees and Restructuring Some Receivables dated September 10, 2014, was published in the Official Gazette no. 29116 (Repeated) dated September 11, 2014, and became effective.
As per article No. 81 of the aforementioned law, provisional article No. 60 was added to Social Securities and General Health Insurance Law No. 5510 and regarding the provisional article in question which entered into force as of September 11, 2014;
-With the first and second clauses, it was made possible for some of our Institution’s receivables to be restructured and paid in cash or by instalments,
-With the fifth clause, self-employed persons and those self-employed persons working in the field of agriculture whose insurance periods are stopped in accordance with the other laws were entitled to pay their premiums with respect to their stopped insurance periods.
Within this regard, pursuant to the provisional article No. 60, the transactions to be performed by the debtors and social security provisional directorates/social security centers during both the restructuring of the receivables included and payment of premiums with respect to the stopped insurance periods are explained with the relevant circular.
What are the Receivables Included in the Scope of Restructuring?
Types and periods of the Social Security Institution receivables which are included in the scope of restructuring are regulated by the first and second clauses of the relevant article.
As per the aforementioned clauses;
Receivables including the insurance premium, unemployment insurance premium, pension deduction and institution’s provision, additional provision contribution and social security support contribution arising from the insurance status within the scope of paragraphs (a), (b) and (c) of the first clause of article No. 4 of Law No. 5510 relating to April 2014 or previous months, which are not paid although they are accrued as of September 10, 2014 or earlier,
-Optional insurance premium and group insurance premium receivables which no more can be paid as of the date on which the restructuring application is made,
– Receivables regarding stamp duty, special transaction tax and contribution to education,
– Insurance premium receivables calculated over the amount of poor workmanship regarding the works which are subject to tender with the special quality constructions,
– General health insurance receivables arising from the persons who have general health insurance within the paragraph (g) of the first clause of article No. 60 of the Law No. 5510,
Receivables regarding the salaries which are found to be paid unduly until the payment period following the date of September 11, 2014, to persons whose salaries have to be suspended since they are working in the companies which belong to agencies and institutions which are included in the second clause of article No. 30 of the Law No. 5335 while the aforementioned persons receive an old age pension or retirement pension as per the social security laws,
Administrative fine receivables regarding the activities performed by April 30, 2014, due to the breach of obligations stipulated in Law No. 5510 along with the legal interest, default interest, delay penalty receivables related to the aforementioned activities form the Institute receivables which are included in the scope of restructuring within the aforesaid Law.
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