What is the Employer Incentive Discount?
In Turkey, employers may benefit from a Social Security premium incentive regulated under the Social Insurance and General Health Insurance Law No. 5510, Article 81. Under this provision, part of the employer’s Social Security contribution (invalidity, old-age, and survivors’ insurance share) is subsidized by the Turkish Treasury, reducing the employer’s total employment cost.

This incentive is commonly referred to as the “5-point SSI premium discount” (Treasury support). Legislative amendments have adjusted the discount level in recent years; however, the legal basis remains Article 81 of Law No. 5510. (Turkish Labor Law)

Eligibility conditions typically include:

• Submitting monthly payroll and premium declarations on time
• Paying Social Security and unemployment premiums within statutory deadlines
• Having no outstanding SSI debts, administrative fines, or penalties
• Ensuring employees are properly registered and reported

Failure to meet compliance conditions may disqualify the employer from benefiting from the incentive.

Legal References & Resources

• Social Insurance and General Health Insurance Law No. 5510 – Article 81

Note: Incentive rates and scope may vary by sector (e.g., manufacturing), employee profile, and current legislation. Employers should confirm eligibility with SGK or a payroll compliance advisor.