SGK Circular 2026/11 Published

Republic of Turkey SOCIAL SECURITY INSTITUTION Presidency General Directorate of Insurance Premiums No: E-95474873-100100-141208920 06.05.2026 Subject: Health Insurance Premium Procedures for Borrowers from Partial-Time Employees

CIRCULAR 2026/11 As is known, in the first sentence of the fourth paragraph of Article 88 of the Social Insurance and General Health Insurance Law No. 5510; "Except for those falling under the third paragraph of Article 3; although they are insured under the first paragraph (a) of Article 4, those who work part-time or on call according to Articles 13 and 14 of Law No. 4857 and those who work for a few hours during the day and receive wages for the hours worked, for those who work eight days or less in a month, it is mandatory to complete the health insurance premiums for the missing days to thirty days."

According to the mentioned article, it is mandatory to complete the health insurance (GSS) premiums for the missing days of insured persons whose monthly working days are 8 days or less to 30 days.

Accordingly, insured persons who work 8 days or less in a month, if they do not fall under the status of persons for whom the general health insurance is responsible according to the third paragraph of Article 3 of the Law, will be registered under the first paragraph (g) of Article 60 (60/1/g) or the subparagraph (1) of the (c) paragraph of the same article (60/1/c-1) according to the income test result, and the GSS premiums for the remaining periods of these persons will be accrued.

On the other hand, in the first paragraph (i) of Article 41 titled "Periods that Insured Persons Can Borrow" (41/1/i); regarding the periods after the effective date of this paragraph, it is regulated that insured persons working under a part-time employment contract according to Law No. 4857 can borrow the missing periods of the months they worked part-time; again, in the last sentence of the first paragraph of the same article; it is regulated that if the health insurance premiums for the periods to be borrowed under the (i) paragraph are paid, the borrowing amount for these periods for which the health insurance premium has been paid will be calculated at a rate of 39%.

Accordingly, for those who are registered under the 60/1/g paragraph due to working less than 30 days in a month and whose GSS premium is accrued without paying the said GSS premium debt, by applying for borrowing under the 41/1/i paragraph of the Law, those who are borrowed at a rate of 45% according to the mentioned article and pay the calculated borrowing amount will not be required to pay their GSS premium debts under the 60/1/g paragraph for the periods they have paid.

In this context, for those who have been registered under the 60/1/g paragraph due to working less than 30 days in a month, those who apply for borrowing under the 41/1/i paragraph of the Law without paying this debt and pay the borrowing amount calculated at a rate of 45% will have their GSS registration records and the GSS premium accruals related to these periods canceled.

Example-1: Insured A, who works under a part-time employment contract with an employer and does not fall under the status of a person for whom the general health insurance is responsible, worked 7 days in January.

Due to this work, GSS premiums for the missing days have been accrued by being registered under the 60/1/g paragraph for January 2026.

If insured A borrows the missing days for January under the 41/1/i paragraph of the Law at a rate of 45% on 15.05.2026 without paying this debt and pays the calculated borrowing amount, the registration record under the 60/1/g for January 2026 and the GSS premium accruals for this month will be canceled.

Example-2: Insured B, who works under a part-time employment contract with an employer and does not fall under the status of a person for whom the general health insurance is responsible, worked 5 days in February 2026.

Due to this work, GSS premiums for the missing days have been accrued by being registered under the 60/1/g paragraph for February 2026.

Insured B, without paying this debt, later borrowed the missing days for February on 18.05.2026 under the 41/1/i paragraph of the Law at a rate of 45%, but did not pay the entire calculated borrowing amount.

Due to the amount paid and the acquisition of 10 days of service, the registration record under the 60/1/g for February 2026 will be canceled, while the GSS registration record under the 60/1/g for the remaining period will continue.

Example-3: Insured C, who works under a part-time employment contract with an employer and is registered under the subparagraph 60/1/c-1 for missing periods, worked 7 days in January 2026.

Due to this work, when he wanted to borrow the missing days for January on 04.05.2026 under the 41/1/i paragraph of the Law, he was borrowed at a rate of 39% and paid the entire borrowing amount.

The registration record under the 60/1/c-1 for January 2026 will not be canceled.

In accordance with this Circular, the general health insurance registration under the 60/1/g paragraph, if those who have had their registration canceled due to paying the borrowing amount calculated at a rate of 45% under the 41/1/i paragraph of the Law request a refund of the borrowing amount later; the previously canceled general health insurance registration record will be reopened.

Example-4: Insured D, who works under a part-time employment contract with an employer and does not fall under the status of a person for whom the general health insurance is responsible, worked 7 days in February 2026.

Due to this work, GSS premiums for the missing days have been accrued by being registered under the 60/1/g paragraph for February 2026.

Insured D, without paying this debt, later borrowed the missing days for February on 04.05.2026 under the 41/1/i paragraph of the Law at a rate of 45%, paid the entire calculated borrowing amount, and the 60/1/g registration was canceled.

If insured D requests a refund of the borrowing amount, the previously canceled registration record will be reopened.

I respectfully submit my information and request. Yunus ELITAŞ President of the Institution (07.05.2026)