Social Security (SGK) Procedures

For any business with employees, Social Security (SGK) procedures carry strict deadlines that can trigger administrative penalties if missed or filed incorrectly — down to details like the new-hire notice needing to be filed before the employee’s first day of work.

What’s Included

New-hire and termination notices: We file the SGK notification before a new employee starts work, and within the legal window when an employee leaves.

Withholding and Premium Service Declaration: We report your monthly accrued SGK premiums on time, combined with the withholding return filed with the tax office.

Incentive and exemption tracking: We identify SGK premium incentives applicable to your sector, employment structure, or region, and manage the application process.

Workplace accident and occupational disease notifications: We manage these legally time-bound notifications along with the required documentation.

Premium Payment Deadline and Late Payment Penalty

SGK premiums are payable by the last day of the month following the relevant period; if that day falls on a weekend or public holiday, the next working day applies. Premiums not paid on time incur a delay penalty under Article 89 of Law No. 5510 (3% since 1 April 2024) plus delay interest. That is why we track payment dates on the same calendar as your tax filings.

Why It Matters

Delays in SGK notifications don’t just carry administrative fines — a late new-hire notice can also increase the business’s liability if that employee has a workplace accident before the notice was filed. Consistent, on-time SGK tracking matters both for legal compliance and employee rights.

How We Support This

For clients with employees, we synchronize new-hire and termination processes with the monthly payroll cycle, and regularly review which incentives apply. We manage SGK and tax office processes on a single, coordinated calendar.