A social security premium incentive is being applied by the Social Security Institution to employers employing disabled workers in Turkey. With this incentive, it is aimed to encourage the employment of disabled individuals in the workplaces.
The Enterprises Which can Benefit from the Incentive
The following private sector workplaces can benefit from the incentive:
- Workplaces employing a total of 50 or more insurance holders when considered all the workplaces within the same province
- Protected workplaces which are specifically designed workplaces to employ the disabled
- Workplaces employing insured persons with more than the legal disabled quota.
- Workplaces that employ disabled people insured even though they are not obligated
These incentive provisions are not applicable for those working in public administrations and subject to social insurance support premium (for those retired employees), those subject to community insurance, those working abroad, candidate apprentices, apprentices and students, and those working in underground and underwater works.
The Amount of the Incentive
The incentive is being calculated as the 100% of the insurance premium employer’s share over the lower limit of the income subject to premium of the disabled insured employee is getting. The incentive is being implemented over the monthly minimum wage as a higher limit. The premiums are being covered by the Treasury.
Conditions for Benefiting the Incentive
The workplace should not have any past due insurance premiums, unemployment insurance premiums, administrative fines and related delay penalties and late fees. (If these debts are structured in accordance with various laws or are postponed and paid in installments pursuant to Article 48 of Law No. 6183, the debt is deemed to be non-existent.)
Employers can benefit from incentives for their disabled employees every month, provided that the following conditions are met:
– Submitting the monthly premium and service documents to the Social Security Institution within the legal period in accordance with the Law No. 5510
– The amount of the insurance premiums of all the insured, corresponding to the insured’s share, and the employer’s share, which is not covered by the Treasury, have been paid in full to the Social Security Institution.
