A new legislative package titled “Draft Law on Amendments to Tax Legislation, Various Other Laws, and Decree Law No. 631” was formally submitted to the Turkish Grand National Assembly on 17 October 2025.
Widely known as the “Omnibus Draft Bill,” this proposal introduces a wide range of revisions to the social security framework, affecting both employers and insured employees across multiple sectors.
Below is an overview of the key social security amendments included in the draft and their planned implementation dates.
Key Social Security Changes Included in the Draft Bill
1. Adjustment to the 4-Point Premium Incentive (Non-Industrial Workplaces)
The premium discount applied to private-sector employers operating outside the manufacturing sector—specifically the 4-point reduction on employer contributions for disability, old-age, and survivors’ insurance—will be cut in half to 2 points.
Effective: January 2026
2. Higher Ceiling for Social Security Contribution Base
The maximum daily earnings taken into account for social security calculations will increase from 7.5 times to 9 times the minimum wage.
Effective: 1 January 2026
3. Increased Premium Rates for Long-Term Insurance Branches
For disability, old-age, and survivors’ insurance:
- Employer contribution rises from 11% to 12%
- Employee contribution remains 9%
The total premium rate therefore increases from 20% to 21%.
Effective: January 2026
4. Higher Premiums for Service Credit Purchases
- Premiums for all service credit purchases—except maternity-related ones—will jump from 32% to 45%.
Effective: 1 January 2026 - For insured individuals working part-time, the contribution rate increases from 20% to 39%.
Effective: 1 January 2026
5. Voluntary Insurance Premium Adjustment
The voluntary insurance rate, previously 32% of the declared monthly earnings, will increase to 33%.
Effective: January 2026
6. Amendments for Agricultural and Forestry Workers (Supplementary Article 5)
The total premium rate based on the daily earnings chosen by the worker will increase from 34.5% to 35.5%.
Effective: January 2026
7. Premium Increase for Transport and Similar Part-Time Workers (Supplementary Article 6)
Individuals working in commercial taxis, minibuses, and similar occupations will see their premium rate rise from 32.5% to 33.5%, calculated on thirty times the daily earning base.
Effective: January 2026
8. Domestic Workers Employed Fewer Than 10 Days per Month (Supplementary Article 9)
The premium rate for domestic workers employed less than 10 days per month under Article 4/a will increase from 32.5% to 33.5%.
Effective: January 2026
9. New Supplementary Article 24 – Deduction of Premium Debts from Pension Payments
A new provision under Law No. 5510 allows the Social Security Institution to withhold up to 25% of pension or income payments to recover unpaid premiums or service credit debts incurred by insured persons or their dependents.
Effective: 1 January 2026
Conclusion and Practical Considerations
Although the Omnibus Draft Bill is still under parliamentary review, if enacted without significant changes:
- Employers should expect higher social security obligations starting in 2026.
- Insured workers planning to purchase service credits may reduce their costs by completing transactions before the end of 2025.
Businesses are encouraged to factor these increases into their 2026 financial and HR planning.
For additional information or clarification, please reach out to your customer representative.
