2026 Social Security (SGK) Administrative Fines in Turkey: Amounts, Deadlines and Reductions

Every administrative fine the Social Security Institution (SGK) can issue to an employer in 2026 is set by Article 102 of Law No. 5510 as a multiple of the monthly gross minimum wage. That wage is TL 33,030 from 1 January 2026, so the highest fine, for failing to produce books and records when you keep balance-sheet accounts, is TL 396,360. A fine is calculated on the minimum wage in force on the date of the violation, so older violations carry different amounts.

What Are the Fines Based On?

The basis is the minimum wage, not the revaluation rate. Fines under Turkey’s general Misdemeanors Law are updated each year by the revaluation rate, but Article 102 of Law No. 5510 writes each fine as a multiple or fraction of the minimum wage. When the new wage is announced in January, SGK fines move to the new figures automatically.

2026 Fine Table

The table below covers the items employers meet most often, calculated on the TL 33,030 gross minimum wage.

Violation	Basis (Law 5510 Art. 102)	2026 amount	Note
Not producing books and records	(e)(1), (2), (3)	TL 396,360 / 198,180 / 99,090	Balance-sheet basis / business-account basis / no books required; applies if not produced within 15 days of a written notice
Not filing the workplace notification	(b)(1), (2), (3)	TL 99,090 / 66,060 / 33,030	Same three classes; charged per workplace
Incomplete, late or missing monthly premium and service declaration (MUHSGK)	(m); (c) for the monthly premium document	TL 6,606 per insured person; cap of TL 66,060 per workplace	If an inspection finds unreported service, TL 33,030 per person with a TL 99,090 cap (balance-sheet basis)
Not filing the employee registration notice	(a)(1), (2), (3)	TL 33,030 per employee; TL 66,060 if found by inspection; TL 165,150 on repeat within one year	First figure applies to late or non-compliant filing
Invalid payroll sheet	(e)(5)	TL 16,515 per sheet	If a mandatory element is missing
Not filing the termination notice	(j)	TL 3,303 per employee	Monthly total cannot exceed the records-production fine
False occupation code	(n)	TL 3,303 per employee; cap of TL 33,030 per workplace	The code must match the work actually performed

What Are the Filing Deadlines?

Knowing the deadline is the simplest way to avoid the fine:

• Employee registration notice: Filed before the employee starts work (Law 5510 Art. 8). In construction, fishing and agriculture, by the day work begins.
• Termination notice: Filed within 10 days of the end of the employment contract (Art. 9).
• Workplace notification: Filed on the date you start employing insured staff (Art. 11).
• Monthly premium and service declaration: Filed every month with the insured earnings and days for that period (Art. 86).
• Books and records: Kept for 10 years and produced within 15 days of a request (Art. 86/2).

For the entry and exit deadlines in detail, see our guide on SGK employee registration and termination deadlines. For how minimum labor cost and incentive errors on the monthly declaration trigger penalties, read our article on the combined withholding and social security return.

How Do Reductions Work?

If you file a late notice or document voluntarily within 30 days after the legal deadline and pay the fine within 15 days of notification, you pay one quarter of it. This applies to the fines in items (a), (b), (g), (h) and (j) of Article 102, and not to fines based on a court decision, an SGK inspection or another authority’s findings. A TL 33,030 registration fine becomes TL 8,257.50 under these conditions.

The second route is early payment. If you pay within 15 days of notification, before objecting or going to court, SGK collects three quarters of the fine, a 25% reduction. Paying early does not remove your right to appeal.

How Do You Object, and When Do Fines Become Final?

Fines are notified in writing, and you can object to SGK within 15 days of notification. If SGK rejects the objection, you have 30 days from notification of the decision to sue in the administrative court. Filing suit does not stop collection. A fine not paid within 15 days gets a late-payment penalty and interest added. The statute of limitations is 10 years from the date of the violation.

Frequently Asked Questions

Is a fine issued if I file a notice late?

Yes, a late filing is fined as well as a missing one. The fine does not remove the duty to file the notice (Law 5510 Art. 102), but filing voluntarily within 30 days and paying within 15 days of notification cuts the fine to one quarter.

Does every company pay TL 396,360 for not producing records?

No, that amount applies only to businesses required to keep balance-sheet accounts. Businesses on the business-account basis pay TL 198,180, and those not required to keep books pay TL 99,090 (Art. 102/e).

Can I still appeal after paying?

Yes, early payment does not take away the right to go to court. To get the 25% reduction, though, you must pay within 15 days of notification and before objecting or filing suit.

My payroll sheets are signed by hand. Can they still be invalid?

Yes, if a mandatory element is missing. A payroll sheet must show the workplace registration number, month, employee name and registration number, days paid, wage and amount paid. A signature is not required where payment is made by bank transfer (Art. 102/e-5).

If You Receive a Penalty Notice

We prepare and check employee entry and exit notices, the monthly combined withholding and social security return, and payroll sheets before each deadline. If you receive a fine notice from SGK, we review the amount, the reduction conditions and the objection period with you. See our social security (SGK) services page or contact us for details.