Türkiye has implemented a new mechanism allowing the Social Security Institution (SGK) to recover certain unpaid social security contributions directly from pension and income benefits.
The new framework was introduced through SSI General Circular No. 2026/19, which establishes the practical rules for applying Additional Article 24 of Law No. 5510. The objective is to simplify the collection of outstanding premium debts while providing a uniform administrative procedure.
For employers, pension beneficiaries and international organisations operating in Türkiye, understanding this reform is important when assessing payroll, social security and retirement matters.
What Has Changed?
Under the new rules, outstanding social security premium debts relating to an individual’s own insurance record may now be recovered directly from certain pension or income payments made by the SGK.
One of the major changes is that the Institution may recover these debts through deductions from qualifying benefits without first initiating enforcement proceedings or obtaining the debtor’s consent, where the legal conditions are satisfied.
This represents a significant change in the way certain social security receivables are collected.
Which Debts Are Covered?
The deduction mechanism applies to several categories of outstanding liabilities arising from an individual’s own insurance status.
These may include:
- compulsory social security premiums;
- General Health Insurance (GSS) premium debts;
- premium-related receivables established under Law No. 5510.
The Circular creates a standard administrative procedure enabling the SGK to recover these receivables directly through benefit payments.
Which Benefits May Be Subject to Deductions?
The new procedure applies only to specific recurring benefits paid by the Turkish Social Security Institution.
Depending on the beneficiary’s situation, deductions may be made from:
- old-age pensions;
- disability pensions;
- permanent incapacity benefits;
- survivors’ pensions;
- survivors’ income benefits.
However, several categories of statutory payments remain expressly excluded from the scope of the Circular.
Standard Deduction Rate
Although the legislation authorises deductions of up to 25% of the relevant pension or income benefit, the SGK has decided to apply a standard deduction rate of 10% in normal practice.
The deductions continue until the outstanding premium debt has been fully recovered.
This standardised approach provides greater predictability for beneficiaries while allowing the Institution to recover unpaid contributions gradually.
How Multiple Debts Are Treated
Where several premium debts exist simultaneously, the Circular establishes an order of priority.
General Health Insurance (GSS) debts are collected first.
If multiple debts fall within the same category, the oldest recoverable debt is generally settled before more recent liabilities, provided it has not become time-barred.
This hierarchy creates a consistent collection methodology across the social security system.
Recovery of Debts Following the Death of an Insured Person
The Circular also clarifies how outstanding premium liabilities are handled after the death of an insured individual.
Premium debts that arose before death may, under certain conditions, be recovered through deductions from survivor benefits paid on the basis of that deceased person’s insurance record.
The Circular therefore distinguishes between the deceased person’s own liabilities and benefits paid to surviving beneficiaries.
Implications for Employers and Employees
Although the deduction mechanism primarily concerns pension recipients, employers should remain attentive to these developments.
Accurate payroll reporting, timely payment of social security contributions and proper administration of employment records remain essential to prevent disputes relating to premium liabilities.
Employees should also understand that unpaid personal social security obligations may ultimately affect future pension payments where the legal conditions are met.
How Azkan Group Supports International Businesses
Social security legislation in Türkiye evolves frequently and often has practical implications for both employers and employees.
Azkan Group assists international companies through:
- payroll outsourcing;
- Employer of Record (EOR) services;
- SGK compliance;
- HR administration;
- employment law advisory;
- accounting support;
- corporate compliance reviews;
- employee mobility services.
Our specialists monitor legislative developments continuously to ensure our clients remain fully compliant with Turkish labour and social security regulations.
Recommendations for Companies
Businesses employing staff in Türkiye should regularly review their payroll and social security compliance procedures.
Areas that deserve particular attention include:
- timely declaration of social security premiums;
- accurate employee records;
- reconciliation of SGK liabilities;
- monitoring legislative updates;
- internal payroll controls.
Strong compliance procedures reduce administrative risk and contribute to the long-term protection of both employers and employees.
SSI General Circular No. 2026/19 introduces a clearer framework for recovering unpaid social security premiums directly from qualifying pension and income benefits.
By defining the categories of debts concerned, the applicable deduction rate and the order of recovery, the Circular provides greater legal certainty for beneficiaries and the Social Security Institution alike.
Companies operating in Türkiye should continue to maintain rigorous payroll and social security compliance while monitoring future legislative developments in this area.
Frequently Asked Questions
When did the new deduction mechanism become effective?
The implementation framework entered into force following the publication of SSI General Circular No. 2026/19 on 24 July 2026.
Is the beneficiary’s consent required?
Under the new rules, qualifying premium debts may be recovered directly from eligible pension or income benefits without obtaining the beneficiary’s prior consent or initiating enforcement proceedings, provided the legal requirements are met.
What deduction percentage is normally applied?
Although the legislation permits deductions of up to 25%, the General Circular establishes a standard operational rate of 10% until the outstanding debt has been fully collected.
How can Azkan Group assist?
Azkan Group advises international businesses on Turkish payroll, SGK compliance, Employer of Record (EOR) services, HR outsourcing, accounting, employment law and ongoing regulatory compliance, helping companies operate securely and efficiently throughout Türkiye.
