# Social Security (SGK) Procedures

> We manage your Social Security Institution notifications, monthly premium service declarations and incentive applications accurately and on time.

Kaynak / Source: https://sinemyavuz.com.tr/en/services/sgk-islemleri
Yazar / Author: Sinem Yavuz (SMMM) — SMMM Sinem Yavuz

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.