THE LAW ON AMENDMENTS TO TAX LAWS AND CERTAIN DECREE LAWS WAS PUBLISHED IN THE OFFICIAL GAZETTE ON DECEMBER 19, 2025, UNDER NUMBER 33112.
Law No. 7566, which amends Tax Laws and certain Decree Laws, has introduced substantial modifications to social security legislation, particularly Law No. 5510 concerning Social Insurance and General Health Insurance.
1. Modifications to the Loan Terms
1.1. Timeframes for Contribution Accrual by Insured Individuals (Law No. 5510, Article 41)
The borrowing premium rates for insured individuals have been raised.
The borrowing rate for individuals covered under 4/1-(a) remains at 32%, whereas the borrowing rate for other insured individuals is established at 45%.
The rate applicable for the accrual of debt during periods for which general health insurance premiums have been remitted is established at 39%.
1.2. Recognition of Educational Periods for Public Officials (Law No. 5510, Article 46)
The permissible debt that can be incurred by individuals appointed as officers, non-commissioned officers, police officers, or assistant commissioners following the completion of their university or college education has been raised.
The debt will be determined based on 45% of the base earnings for the purpose of premium calculation.
The assessed debt will be settled in equal installments over a period of two years from the date of notification.
2. Optional Insurance and Premium Rates
Voluntary Insurance Premium (Law No. 5510, Article 52)
The optional insurance premium rate has been raised from 32% to 33%.
This premium.
21% pertains to insurance for disability, old age, and death.
12% is designated for general health insurance premiums.
3. Standard Premium Rates and Employer Assistance
3.1. Premium Rate for Disability, Old Age, and Death Insurance (Law No. 5510, Article 81)
(Law No. 5510, Article 81)
- The long-term insurance premium rate has been increased from 20% to 21%.
- Of this rate:
- 9% will be paid by the insured,
- and the employer's share of 11% will be applied as 12%.
3.2. Employer Premium Incentive (Law No. 5510, Article 81/ı)
The 5-point premium reduction available to private sector employers has been decreased to 2 points.
In this context, the sum of premiums covered by the Treasury has diminished.
3.3. Assistance for Emerging Entrepreneurs (Law No. 5510, Article 81/k)
The one-year premium support program for emerging entrepreneurs has been discontinued.
4. Prime Income Thresholds
4.1. Daily Earnings Minimum and Maximum Limits (Law No. 5510, Article 82)
The upper limit for Prime's daily earnings has been raised from 7.5 times the lower limit to 9 times the lower limit.
This modification will lead to an increase in the premiums to be paid.
5. Unique Insurance Scenarios
5.1. Temporary Workers in Agriculture and Forestry (Law No. 5510, Additional Article 5)
The overall premium rate for insured individuals within this category has risen from 34.5% to 35.5%.
Premium distribution:
21% disability, aging, and mortality,
12.5% overall wellness,
2% of work-related accidents and occupational diseases.
5.2. Part-Time Employees (Law No. 5510, Additional Article 6)
The premium rate for part-time employees has been raised from 32.5% to 33.5%.
The contribution for disability, retirement, and death insurance has been established at 21%.
5.3. Domestic Workers (Law No. 5510, Additional Article 9)
The optional premium rate for individuals working fewer than 10 days per month has been raised from 32.5% to 33.5%.
If these premiums are remitted, insurance coverage will be evaluated in accordance with Article 4/1-(a).
6. Deduction of Premiums from Income and Salaries
(Law No. 5510, Additional Article 24)
Social Security contributions and associated debts may be collected by withholding up to 25% of income or monthly payments.
The procedures and principles governing the implementation will be established by the Social Security Institution (SGK).