# Social Security (SGK) Procedures

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

Source: https://sinemyavuz.com.tr/en/services/social-security-sgk
Author: Sinem Yavuz, Certified Public Accountant (SMMM) — SMMM Sinem Yavuz: Finance, Accounting & Advisory Office

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.

## Who Is It For?

- Businesses hiring staff for the first time and needing workplace registration
- Companies with regular staff starts and leavers
- Employers who want to know whether they qualify for SGK premium incentives
- Businesses employing retirees, part-time staff or foreign nationals

## When a Different Route Is Needed

- Occupational health and safety services (safety specialist, workplace physician) are provided by authorised professionals or joint health and safety units (OSGB) under Law No. 6331.
- In disputes over employee claims or reinstatement, the mandatory pre-trial mediation and court proceedings fall within the scope of legal services.

## Frequently Asked Questions

### When must the employment start notification be submitted?

Under Article 8 of Law No. 5510, the employment start notification is, as a rule, submitted before the employee starts work. If an employee without a notification has a workplace accident on the first day, the employer's liability becomes heavier. For certain work such as construction, agriculture and fishing, the Law sets different deadlines.

### What is the deadline for the employment termination notification?

The termination notification is submitted within 10 days of the employee leaving (Law No. 5510, Art. 9). Choosing the correct termination code matters, because the code directly affects whether the employee is entitled to unemployment benefit.

### How quickly must a workplace accident be reported?

The employer must report a workplace accident to SGK within 3 business days of the accident (Law No. 5510, Art. 13). For an occupational disease, the period is 3 business days from the date the employer learns of it (Art. 14). Failing to report on time leads to an administrative fine, and any temporary incapacity allowance paid up to the reporting date is recovered from the employer (Art. 23).

### What are the conditions for SGK premium incentives?

Most incentives, including the general premium support in Article 81/ı of Law No. 5510, require that there be no overdue premium debt to SGK, that notifications be submitted within the legal deadlines and that no unregistered employment has been identified. Incentives for young, female, disabled or additional employees have their own extra conditions; we assess eligibility for each employee separately.

### Can I employ someone who is retired?

Yes. People receiving a retirement pension can keep working; in that case, a social security support premium (SGDP) is deducted instead of general health insurance (Law No. 5510, Art. 30). A retired employee's start is registered with a regular employment start notification, submitted before work begins.

### What happens if I submit SGK notifications late?

Late notifications incur an administrative fine under Article 102 of Law No. 5510; amounts are linked to the minimum wage and therefore change every year. Premiums not paid by the end of the month incur late payment penalties and interest. Overdue debt can also block access to incentives.