The public institution that is held primarily responsible for the implementation of the Social Insurance and General Health Insurance Law No. 5510, which is the primary law of the Turkish Social Security Regime, is the Social Security Institution (SSI).
The audit of the transactions related to the implementation of Law No. 5510 is carried out by the officers of the Social Security Institution assigned to audit and control. These officers are Social Security Institution Inspectors and Social Security Auditors and their assistants authorized for inspection.
It is regulated in the law that the inspection and control of insurance transactions of military workplaces can also be carried out by military labour inspectors.
The event that gives rise to the Social Security Institution’s receivable and the transactions related to this event, determined by the officers of the Social Security Institution assigned to audit and control during their duties, can be based on all kinds of evidence except oath. The minutes prepared by them are valid and legal evidence until proven otherwise.
Employers, insured people, business owners, officers of the liquidation and bankruptcy administration, real and legal persons related to the business, are obliged to come when they are called to give information to the officers of the Social Security Institution charged with audit and control, and to bring, show and give the necessary books, documents and evidence, and obliged to provide all kinds of facilities to perform their duties and to fulfill their requests in this regard without delay. While the officers of the institution charged with supervision and control are performing their duties, all public officials of other public institutions are obliged to provide the necessary assistance and assistance.
In terms of the implementation of the Law No. 5510, the officers of the Social Security Institution assigned to audit and control also have the authority to audit, inspect and control specified in the Turkish Labour Law No. 4857.
In accordance with their own legislation, the audit personnel of public administrations are obliged to determine whether the employees are insured or not, during the investigations, inspections and examinations they carry out in the workplaces, and report those who are employed without insurance to the Social Security Institution. These institutions also notify the Institution, within one month at the latest, of their findings during their examinations and findings in accordance with their own legislation, which result in underreporting of the premium earnings or the number of insured days of those who are deemed to be insured according to Law No. 5510.
The Social Security Institution takes the necessary legal action based on these notifications of inspectors and auditors of other public institutions. The right of objection of those concerned is reserved.
