The basic rules regarding state support and incentives to be provided for investments in Türkiye are determined by the Decree on State Aid in Investments which is published in the Turkish Official Gazette dated 19.06.2012 and numbered 28328. The main sub-legislation text determining the application principles of the aforimentioned decree is the Communiqué on the Implementation of the Decree on State Aid in Investments (Communiqué No: 2012/1) issued by the Ministry of Economy on the date of 20.06.2012. Amendments are made to this communiqué from time to time and thus, the application principles of the supports to be provided within the scope of investment incentive certificates are being updated.
The Communiqué on Amendments to the Communiqué on the Implementation of the Decision on State Aid in Investments (Communiqué No: 2024/1) is being published in the Turkish Official Gazette dated 24.08.2024 and in this regard, the application principles of the additional insurance premium employer share support, which is one of the supports provided within the scope of investment incentives, have been changed significantly. In this paper the latest amendments to the application of additional insurance premium employer share support is being explained.
Within the scope of the latest changes made by the Ministry of Industry and Technology, the additional insurance premium employer share support will only be applied within the scope of incentive documents issued based on applications dated 29/6/2021 and later.
In order for the additional insurance premium employer share support to be applied, investors must apply to the Social Security Institution (SSI) within 3 months following the end of the insurance premium employer share support application registered in the investment incentive document. Without making any additional changes to the incentive document that was issued by the Ministry, the support application will be started with the application month.to the SSI. However, if the application date to the Social Security Institution is between the first and twentieth of the month in which the application is made; additional insurance premium employer share support can also be used due to notifications regarding the month before the application date within the scope of the application in question.
The application is terminated after investors have benefited from the additional insurance premium employer share support for one month for each year specified in the incentive documents.
Women and/or young people (persons who have fulfilled the age of 18 and have not reached the age of 26) who have benefited from the insurance premium employer share support recorded in the incentive documents for a total of 360 days of premium payment period, excluding missing days such as part-time works, medical rest periods, unpaid leaves, are taken into account in the calculation of the number of employees subject to the support. When determining the number of employees subject to additional insurance premium employer share support, the condition that the employed young person has reached the age of 18 and has not reached the age of 26 on the first day of each month in which the insurance premium employer share support is used is sought.
Additional insurance premium employer share support is applied to women and/or young insured individuals to be employed. In calculating the number of people who will benefit from additional insurance premium employer share support, the main employees and the employees who benefit from the support do not have to be the same people. For the young person who will benefit from additional insurance premium employer share support, it is required that they have reached the age of 18 and have not reached the age of 26 on the first day of each month in which the support is used. Additional insurance premium employer share support is applied for the relevant month regardless of the current employment number registered on the incentive certificate.
The amount of additional insurance premium employer share support used cannot exceed the maximum support amount registered on the incentive certificate, including the amount of insurance premium employer share support benefited by the investor, and the number of employees calculated cannot exceed the number of additional employment registered on the incentive certificate. In case additional insurance premium employer share support is applied within the scope of more than one incentive certificate under the same business registration number, the total of the maximum premium amounts in the combined documents is taken into account in the support application.
Provided that there are documents that can all benefit from the additional insurance premium employer share support under the same business registration number, the additional insurance premium employer share support is applied within the scope of more than one incentive certificate, the application of which is combined, by taking into account the total of the insurance premium employer share support periods specified in the incentive certificates and the number of employees calculated with the additional employment provided as a result of the combination. On the other hand, investors may apply for the application of the additional insurance premium employer share support to be applied following the termination of the insurance premium employer share support application combined under the same business registration number.
Information regarding investors who can benefit from the additional insurance premium employer share support regarding the company name, incentive certificate number, business registration number, employment number, tax office name, tax number, support start period and support benefit period is reported to the Ministry of Industry and Technology by the Social Security Institution Presidency once a month.
