The Social Insurance and General Health Insurance Code No. 5510, which is the primary law of Turkish social insurance legislation, has brought a number of obligations to employers operating in Turkey. One of these obligations is the obligation to submit the information and documents requested by the Social Security Institution which are related to social security and social insurance of employees.
Institutions within the scope of the Banking Law No. 5411, revolving fund organizations and other real and legal persons, excluding direct, individual requests for information and documents, public administrations and institutions and organizations established by law are obliged to submit the information and documents requested by the Institution within the framework of the protocols to be made with the Institution.
Information and documents regarding situations that would have serious consequences against the national security and basic external interests of the state, as well as the confidentiality of private and family life and the right to defence, are reserved. Apart from this reserved information and documents, regardless of the prohibitive and restrictive provisions in special laws, the relevant persons are required constantly provide all kinds of information and documents requested by the Social Security Institution, even if confidential, limited to ensuring the social security of individuals, tracking and collecting the Institution’s receivables, and other duties assigned to the Social Security Institution by law. The request might be made to be provided at regular intervals, to ensure that the information is displayed electronically, to ensure the security of this displayed information, to record all kinds of documents they have to keep and the records in microfiche, microfilm, magnetic tape, floppy disks and similar media regarding the information they have to give, and to access or record these records. The relevant persons are obliged to submit all necessary systems and passwords for review to make them readable.
According to the Code No. 5510, relevant persons, institutions and organizations are obliged to respond to the request and provide the necessary facilities within the period determined by the Social Security Institution.
The Authority is authorized to allow, intermediary or oblige real or legal persons and real or legal persons authorized by a written contract to send any document or information to be given on the internet, electronically or similar media, and to provide all kinds of documents, declarations that must be submitted to the Institution and to oblige the letter of undertaking to be given to real and legal persons and institutions and organizations without legal entity, to combine the said documents with the forms of other public administrations and to receive these documents from the electronic data processing environment of the public administrations, to consider the notifications to be made to these persons as given to the Institution, with the implementation of this Law. It is authorized to create all kinds of information and documents in the information technology environment upon the requests of the relevant employer, insured and other institutions, organizations and persons or on its own initiative, and to decide that the information and documents to be prepared in this way are given to the relevant persons only via the internet or similar communication environment.
Information and documents to be prepared by or submitted to the Social Security Institution electronically are valid as official documents before judicial and administrative authorities.
