Turkey Clarifies GSS Premium Procedures for Part-Time Employees
The Turkish Social Security Institution (SSI) has published Circular No. 2026/11, introducing important updates regarding Turkey GSS Premiums for part-time and on-call employees.
The new guidance clarifies how Turkey GSS Premiums will be handled when employees complete missing contribution days through service borrowing procedures.
This update is particularly relevant for employers, payroll providers, HR teams, and international companies operating in Turkey.
How Turkey GSS Premiums Apply to Part-Time Employees
Under Turkish social security legislation, employees working eight days or fewer per month who are not covered as dependents under the General Health Insurance system may be required to complete their contribution period up to 30 days.
In these situations, a General Health Insurance (GSS) registration is created and Turkey GSS Premiums are calculated on the missing contribution days.
To address these gaps, Turkish legislation also allows eligible part-time employees to complete missing periods through service borrowing.
Key Changes Affecting Turkey GSS Premiums
The new Circular clarifies that when an employee completes missing contribution days through service borrowing and pays the relevant amount:
- Existing Turkey GSS Premiums related to the same period may be cancelled;
- GSS registration records can be deleted for the paid periods;
- Partial payments will result in partial cancellation of GSS obligations;
- Remaining unpaid periods will continue to generate GSS liabilities.
These clarifications provide greater transparency regarding the interaction between service borrowing and Turkey GSS Premiums.
New Contribution Rates
The Circular also introduces specific rates for calculating service borrowing costs.
For periods where Turkey GSS Premiums have already been paid, the borrowing amount will be calculated at 39%.
For periods where Turkey GSS Premiums have not been paid, the borrowing amount will be calculated at 45%.
This distinction aims to prevent double contributions while maintaining compliance with Turkish social security regulations.
Additional Clarifications
The SSI further confirms that:
- Certain existing GSS registrations will remain active and will not be cancelled;
- Previously deleted GSS records may be reinstated if service borrowing payments are later refunded;
- Employers should carefully monitor changes affecting Turkey GSS Premiums and social security records.
What Employers in Turkey Should Know
These new rules have direct implications for companies employing part-time workers in Turkey.
Service borrowing transactions carried out by employees may affect previously reported social security periods and corresponding Turkey GSS Premiums.
To remain compliant, employers should:
- Regularly review missing day notifications;
- Monitor SGK and GSS registrations;
- Verify service borrowing transactions;
- Avoid duplicate premium liabilities;
- Ensure payroll records comply with current Turkish legislation.
Impact on Payroll and HR Compliance in Turkey
For payroll departments and international employers, understanding Turkey GSS Premiums is becoming increasingly important.
Accurate monitoring of service borrowing procedures can help businesses reduce administrative risks, avoid reporting errors, and maintain full compliance with Turkish social security requirements.
As Turkey continues to modernize its social security framework, employers should stay informed of all developments affecting Turkey GSS Premiums and payroll management.
The new SSI Circular provides important clarification regarding Turkey GSS Premiums for part-time employees who complete missing contribution periods through service borrowing.
Employers operating in Turkey should review their payroll and SGK processes to ensure compliance with the updated rules and to prevent duplicate premium obligations.
Keeping track of Turkey GSS Premiums will remain a key aspect of effective payroll and HR management throughout 2026 and beyond.
