Can SGK Deduct Health Insurance Premium Debt From Your Pension? Circular 2026/19 Explained

Yes. If you carry general health insurance (GSS) premium debt, the Social Security Institution (SGK) can deduct it automatically from the pension or benefit it pays you. The basis is Additional Article 24 of Social Insurance and General Health Insurance Law No. 5510, and the procedure is set out in SGK Circular 2026/19 dated 24 July 2026. This looks like a retiree issue, but it matters just as much to company partners, Bag-Kur (self-employed) contributors and founders who are still years away from retirement: unpaid premiums today become deductions from tomorrow’s pension.

What Is the Legal Basis?

Additional Article 24 of Law No. 5510 allows premium debts arising from a person’s own insured status, including GSS premiums, to be collected by deduction from the income or pension paid to that person, at no more than 25%. The circular does not use the full ceiling. In practice the deduction rate is 10% of the pension or benefit. SGK does not need to open an enforcement case, and the debtor’s consent is not required.

Whose Pension or Benefit Can Be Deducted?

The deduction applies to people receiving income or pensions from SGK. According to the circular, covered payments are:

• Old-age (retirement) pensions
• Disability and duty-disability pensions
• Permanent incapacity income
• Survivors’ income and pensions paid to a spouse, children or parents

When a deceased person left debt, deductions are made only from the survivor’s pension that derives from that person’s own insurance record. Pensions funded by the Treasury, such as those under Provisional Article 18 of Law No. 5510 and Laws No. 5774 and 5233, are outside the scope.

Which Debts Are Collected, and in What Order?

The circular is not limited to GSS premiums. The table summarizes the covered debt types in their collection order:

Order	Debt type
1	General health insurance premiums (Article 60 and Additional Article 13 of Law 5510)
2	Voluntary, community and agricultural (Law 2925) insurance debts
3	Compulsory insurance debts, including Bag-Kur under Article 4/1-b of Law 5510
4	Service-purchase and related health premium debts under Law No. 5434

Within the same group, the oldest debt that has not become time-barred is collected first. If you receive more than one pension, the deduction is taken only from the pension tied to the debtor’s own insurance record.

How Much Will It Reduce My Pension?

While the debt lasts, your pension is paid 10% lower than the gross amount. As a simple illustration, a retiree with a gross pension of 20,000 TL would see 2,000 TL withheld each month until the debt is cleared. That figure is arithmetic only; the real outcome depends on the type and amount of the debt.

Premium debt also grows through late-payment surcharges and interest under Article 88 of Law No. 5510, so leaving it unpaid for years means a longer deduction period. If a restructuring or write-off programme is in force for your debt, its conditions and deadlines should be checked separately.

What If a Deduction Is Wrong?

If you believe a deduction is wrong, you object to the relevant SGK office, depending on the type of debt. For GSS debts, the SGK unit linked to the debtor’s last registered residence is responsible. According to the circular, amounts deducted in error are refunded under Article 89 of Law No. 5510. You can check your debt through the SGK services on e-Devlet or by calling the ALO 170 line.

What This Means for Partners, Employers and Founders

For self-employed people, the real exposure is Bag-Kur premiums. A sole proprietor or limited company partner insured under 4/b who lets premiums lapse may end up repaying that debt out of the pension later. When planning retirement, therefore, counting insured days is not enough; the premium balance has to be checked as well. For Bag-Kur premium support specifically, see our article on Bag-Kur premium support for sole proprietors.

Frequently Asked Questions

Is the deduction rate 25% or 10%?

The statutory ceiling is 25%. Circular 2026/19 applies 10% in practice, and any change would come through a new SGK circular.

Does SGK need to start enforcement proceedings first?

No. The circular provides for deduction without enforcement proceedings and without the debtor’s consent.

Will Bag-Kur debt also be deducted from my pension?

Yes. Compulsory insurance debts under 4/b are covered, ranked after GSS and voluntary insurance debts.

What should I do about my own debt?

Download your current debt statement from e-Devlet, check which periods it relates to, and compare paying it off or restructuring it, bearing in mind that late-payment charges keep accruing.

Seeing How a Premium Debt Affects Your Pension

For company partners and employers, we check SGK debt records, review Bag-Kur and notification data, and plan premium status ahead of retirement under our social security (SGK) services. Contact us if you want to know how a premium debt would affect your future pension.