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.
“Minimum workmanship”, which is a special audit procedure implemented in accordance with Law No. 5510, is the task of examining and checking whether employer have declared the minimum number of employees needed to complete a job, according to the principles determined by the Institution.
In terms of “minimum workmanship” examinations, in the issuance of a certificate of non-affiliation to the employers of tendered works and private building construction workplaces, showing that they do not have premium debts to the Social Security Institution, the reports of independent accountants and financial advisors authorized in accordance with the Law No. 3568 on Independent Accountancy, Independent Accountant Financial Consultancy and Certified Public Accountant can be taken as basis.
Reports prepared by such certified public accountants can be considered valid. The suitability of the labour amounts determined to be reported to the Social Security Institution as a result of examination of workplace records by the members of these professions may be taken as basis, provided that the audit authority of SSI is reserved.
With the report prepared by independent accountants and certified public accountants in accordance with the calculation method, the procedures and principles of which are determined by the Social Security Institution, the workplaces and employers who are found to have not reported sufficient workmanship to the Institution will be subject to the administrative administrative fines and premium, delay penalty and late payment interest to be calculated based on the determined difference labour amount. A certificate of no-debt may be issued provided that they are paid together the above mentioned amounts with the fines.
The reports prepared by independent accountants and financial advisors and certified public accountants who are found to have caused losses to the Institution by acting contrary to the procedures and principles determined by the Institution are not taken into account and the reports they prepared later on by them are not processed by the Institution.
Independent accountants and financial advisors and certified public accountants who prepare false reports regarding minimum workmanship are jointly and severally liable with the employer for the damage suffered by the Institution for this reason, and the Institution reserves the right to pursue them in accordance with the general provisions. Members of the profession cannot inspect the work done by employers with the insured of their permanent workplaces, or if the work has not been registered with the Institution at all or has been registered but has not been notified any labour.
