SGK Circular 2026/15 Published

Republic of Turkey SOCIAL SECURITY INSTITUTION Presidency General Directorate of Insurance Premiums Number: E-71266071-206.16.01-143768865 Subject: Changes in Deferment Procedures 19.06.2026

SGK CIRCULAR 2026/15 Published in the Official Gazette dated 04/06/2026 and numbered 33270, the Law on Amendments to Certain Laws numbered 7582 and the Presidential Decree numbered 11414 published in the Official Gazette dated 13/06/2026 and numbered 33279, the deferment period within the scope of Article 48 of the Law on the Collection Procedure of Public Receivables numbered 6183 has been extended from a maximum of 36 months to 72 months, and the amount of unsecured deferment has been redefined as 10 million TL.

Due to these regulations, changes have been made in some sections of the General Circular numbered 2024/12, which are explained in the first section of this Circular.

On the other hand, since the Ministry of Treasury and Finance has decided to apply the deferment interest at a rate of 29% instead of 39% until 31/08/2026, the procedures and principles to be applied in the deferment transactions to be carried out until 31/08/2026 are explained in the second and third sections of this Circular.

FIRST SECTION CHANGES MADE IN THE GENERAL CIRCULAR NUMBERED 2024/12 Due to the changes made in the procedures and principles regarding deferment transactions with the decision of the Board of Directors dated 10/06/2026 and numbered 2026/309, the changes made in some sections of the General Circular numbered 2024/12 are organized as follows.

In this context, in the section titled "17. Deferment transaction within the scope of Article 48 of the Law numbered 6183", the phrase "36" has been changed to "72", and the phrase "fifty thousand (two hundred fifty thousand) New" in the same section has been changed to "one million (ten million)".

In the fourth paragraph of the section titled "17.2. Examination of very difficult situations and deferment period", the phrase "18" has been changed to "36", and the phrase "36" has been changed to "72".

In the first paragraph of the section titled "17.4.1. Deferment period and gradual deferment", the phrase "18" has been changed to "36", and the phrases "36" have been changed to "72", and the following sentence has been added to the end of the third paragraph of the same section: "Gradual deferment will not be applied for deferments exceeding 36 months."

In the first paragraph of the section titled "17.6. Guarantee", the phrases "fifty thousand (two hundred fifty thousand) New" have been changed to "one million (ten million)", and the examples in the same section have been changed as follows.

"Example-1: If A Limited Company, which is registered with two workplaces in the Eskişehir Social Security Provincial Directorate, applies for the deferment of its total debt of 9.000.000 TL, which includes the delay penalty and increase from the first workplace of 5.000.000 TL insurance premium owed to the Institution, and 4.000.000 TL unemployment insurance premium from the second workplace, since the total debt does not exceed 10.000.000 TL, the Institution's receivable can be deferred without any guarantee.

"Example-2: Although B Limited Company has a total debt of 20.000.000 TL to the Institution, with 8.000.000 TL debt in the Eskişehir Social Security Provincial Directorate, 7.000.000 TL debt in the Bursa Social Security Provincial Directorate, and 5.000.000 TL debt in the Bilecik Social Security Provincial Directorate, since the total debts to each provincial directorate do not exceed 10.000.000 TL separately, the deferment transaction can be made without any guarantee by the relevant provincial directorates.

"Example-3: C Anonymous Company has a total debt of 98.800.000 TL to the mentioned provincial directorate, with 9.800.000 TL debt in the Bağcılar Social Security Center (SGM) affiliated with the Istanbul Social Security Provincial Directorate, 9.000.000 TL debt in the Fatih SGM, and 80.000.000 TL debt in the Pendik SGM, since the debts to Bağcılar SGM and Fatih SGM do not exceed 10.000.000 TL each, the deferment transaction can be made without any guarantee by the mentioned SGMs.

However, due to the debt of 80.000.000 TL to Pendik SGM, a guarantee of 35.000.000 TL will be required for the portion exceeding the unsecured deferment amount of 10.000.000 TL.

"Example-4: The total debt of D Limited Company to the Denizli Social Security Provincial Directorate, amounting to 120.000.000 TL, has been deferred for 60 months with a guarantee of 55.000.000 TL.

In order to defer the subsequently accrued administrative fine debt of 1.000.000 TL, it is required to show a guarantee of 55.500.000 TL, which is half of the portion of the total debt exceeding 10.000.000 TL (121.000.000-10.000.000) / 2.

(Since the guarantee of 55.000.000 TL has already been taken, an additional guarantee of 500.000 TL will be requested.)

"Example-5: The total insurance premium debt of E Limited Company to the Artvin Social Security Provincial Directorate, including delay penalties and increases, amounting to 10.000.000 TL, has been deferred for 10 months without any guarantee.

If the debtor requests to include the current month's insurance premiums of 8.000.000 TL in the deferment, then it will be required to show a guarantee of 4.000.000 TL, which is half of the portion of the total debt exceeding 10.000.000 TL (18.000.000-10.000.000) / 2.

17.6.1. The section titled "Taking movable and immovable properties as collateral and making value determinations" has been changed as follows.

"Example: N Anonymous Company applied for deferment for its total insurance premium debt of 200.000.000 TL, including delay penalties and increases, to the Muğla Social Security Provincial Directorate, and as a result of the investigation, it was understood that there were no other properties except for the factory-type real estate on which a lien was applied on the title deed records, and the value of this real estate was determined to be 600.000.000 TL by the expert report.

Assuming that the total current values of the mortgages and liens established before the Institution on the mentioned real estate amount to 500.000.000 TL, since the total amount of the required guarantee to be shown for the debt requested to be deferred is 595.000.000 TL, which is less than the value of the real estate, it is possible to accept this real estate as collateral.

17.7.2. The section titled "Removal of liens outside of guarantees" has been changed.

The examples in the titled section have been changed as follows: "Example-1: A Limited Company's debts to the Institution, including delay penalties and increases, amounting to 50.000.000 TL, have been subject to a lien on a vehicle worth 27.500.000 TL and real estate worth 40.000.000 TL.

If the company requests deferment, the request to keep one of the liens on the vehicle or real estate and remove the other will not be accepted on the grounds that it meets the required guarantee amount, and the values of the vehicle and real estate will serve as collateral.

Example-2: A lien has been applied on a vehicle worth 24.000.000 TL for the debts of B Limited Company to the Institution, amounting to 10.000.000 TL, including delay penalties and increases.

Although the said debt is deferred, the request to remove the lien on the vehicle will not be accepted, as the company claims that no guarantee is required for debts not exceeding 10.000.000 TL.

17.7.3. The example-2 in the section titled "Removal of liens in proportion to payments, return of guarantees, and change of guarantees" has been changed as follows.

"Example-2: Due to the insurance premium debt of K Anonymous Company, including delay penalties and increases, amounting to 60.000.000 TL, the Eskişehir Social Security Provincial Directorate has applied a lien on 5 vehicles, each valued at 10.000.000 TL (totaling 50.000.000 TL).

The debtor company has requested deferment, and the said debts have been deferred to be paid in 72 equal installments.

The total value of the seized vehicles is less than the deferred debt amount, but exceeds the required guarantee amount of (60.000.000-10.000.000) / 2 = 25.000.000 TL.

If it is assumed that after 56 installments have been paid, the remaining debt amount, including deferment interest, is 39.000.000 TL, since the total value of 4 vehicles covers the remaining debt of 39.000.000 TL, upon request, only one lien on a vehicle can be removed.

17.8.1. In the section titled "Delay in monthly installments", the following sentence has been added to the end of the third clause, and the phrases "36th" in the third and fourth clauses have been changed to "72nd".

The example-4 in the same section has been changed as follows.

(If the installment period is a maximum of 36 months according to the liquidity ratio, and if the last installment, the 36th installment, is paid by the end of the following month, the deferment request will not be canceled.)

Example-4: The debts of M Limited Company to the Muğla Social Security Provincial Directorate have been deferred for 72 months on 05/08/2026.

Although the debtor company has paid 71 installments, it has not paid the 72nd installment on time.

If the 72nd installment is not paid by the last payment deadline of 05/07/2032, the deferment transaction will be canceled as of 06/07/2032.

Forms Ek-1 and Ek-1/a and tables Ek-7 and Ek-8 have been changed as attached.

SECOND SECTION DEFERMENT TRANSACTIONS BETWEEN 16/06/2026 AND 31/08/2026 The Board of Directors has decided with the decision dated 18/06/2026 and numbered 2026/338 that all deferment requests to be made until 31/08/2026 within the scope of Article 48 of the Law numbered 6183 will be evaluated and concluded by the provincial social security directorates/social security centers, regardless of the amount of debt.

Therefore, deferment transactions to be carried out until 31/08/2026 within the scope of Article 48 of the Law numbered 6183 will be evaluated and concluded by the deferment commissions within the provincial social security directorates/social security centers, regardless of the deferment authority amount.

1- Type and Period of Debt Covered Insurance premiums, unemployment insurance premiums, administrative fines that have been notified and finalized until 31/08/2026, arising from employers employing insured persons within the scope of the first paragraph of Article 4 of Law No. 5510 and from the insured status within the scope of the first paragraph of Article 4, for the months/periods before June 2026 (inclusive) can be deferred within the scope of Article 48 of the Law numbered 6183.

2- Application Period and Form Debtors who will apply for deferment must apply to the units where enforcement proceedings are carried out for their debts until 31/08/2026 (including this date) with the deferment request form (Ek-1) included in the annex of the General Circular numbered 2024/12 and the very difficult situation report (Ek-1/a) or financial situation notification form (Ek-1/b) that meets their very difficult situation.

The deferment request form and related documents must be filled out completely, and if the requested information and documents are incomplete, they will be requested to be completed, and if these deficiencies are not remedied, the deferment requests of the debtors will be rejected.

If the debtor has the status of insured under 4/1-b and also has the status of employer, the debts arising from 4/1-b insurance will be evaluated separately from the debts arising from being an employer.

If the deferment requests arising from 4/1-b insurance are transferred to different services, the applications must be promptly forwarded by these services to the enforcement, lien, and sale services authorized in the implementation of the Law numbered 6183.

If the debtor has debts being followed by multiple units in this context, written applications will be made separately to the units where the enforcement proceedings of the workplaces/insured persons are carried out.

If applications are made by mail, in the case of registered, return-receipt, APS, or PTT Cargo, the date the deferment request form is posted will be accepted as the date it was submitted to the Institution.

On the other hand, if ordinary mail or other methods are preferred, the date of entry of the request form into the Institution's document records will be accepted as the date it was submitted to the Institution.

3- Deferment Interest Rate A deferment interest rate of 29% per annum will be applied to the deferment transactions to be carried out in this context.

4- Date of Payment of the First Installment (Down Payment) Debtors who apply for deferment until 31/08/2026 must pay their first installment (down payment) by 31/08/2026 at the latest.

The deferment transaction will start on the date the first installment amount determined is paid in full.

If the first installment is not paid within the specified period, the debtor will not benefit from the deferment interest at the rate of 29%.

5- Authority Amounts in Deferment and Evaluation of Deferment Requests In the deferment transactions within this scope, based on the type of debt; for receivables of 18.000.000 TL and below in Istanbul, Ankara, and Izmir, the directors of social security centers where enforcement proceedings are carried out, for receivables of 15.000.000 TL and below in other metropolitan cities, the directors of social security centers where enforcement proceedings are carried out, for receivables of 13.000.000 TL and below in non-metropolitan cities, the directors of social security centers where enforcement proceedings are carried out, for all debts exceeding the authority of the center directors, the Social Security Provincial Directors are authorized without looking at the maximum debt amount.

Deferment requests related to debts within this scope will not be sent to the Central Organization for evaluation.

6- Other Matters After the completion of these deferment transactions, as of 31/08/2026, overdue debts can be added to the existing payment plan, provided that the first two installments have been paid and there are no unpaid installments upon subsequent requests.

No second deferment transaction will be made for overdue debts as of 31/08/2026 (with 29% deferment interest).

However, if there are debts with payment due dates after 31/08/2026 (July 2026 and later periods), these periods will not be added to the existing payment plan, and a new deferment transaction (with the currently valid deferment interest) can be made for these debts.

As long as the deferment continues after the payment of the first installment, enforcement proceedings, liens, and sales will be suspended.

Provided that the first installment has been paid, the seizure annotations on vehicles will be lifted.

In addition, even if a sale announcement has been made for movable and immovable properties, the sale transaction will be canceled, provided that the first installment and all expenses are paid before the sale date.

However, the liens on both the vehicles from which the seizure annotations have been lifted and the properties for which the sale transaction has been canceled will remain.

After the payment of the first installment, the provincial special administrations, municipalities, public legal entities that are directly or indirectly owned by them, and legal entities (municipal companies) that own more than half of their capital will not have deductions made from the general budget tax revenues under Law No. 5779 due to their deferred debts.

Debts that have been structured according to special laws and have not been disrupted as of the publication date of this general circular cannot be deferred under this General Circular.

For receivables falling within the scope of this General Circular, it is not possible to refund or offset the deferment interests collected based on the previously applicable deferment interest under Article 48 of Law No. 6183.

The prepared payment plans can be delivered to the debtors either in person at the units where their files are processed or in accordance with the provisions of the Tax Procedure Law No. 213.

Additionally, if debtors request, payment plans can be delivered in person by obtaining a printout from any Institution unit with enforcement and lien services, against signature.

After the payment plan is created, since the amounts to be paid will be reflected in the bank systems, debtors who have not yet been notified of their payment plans should be informed verbally or in writing during their applications that they can also make installment payments through the bank channel.

In this context, in order to ensure that the transactions are carried out efficiently, necessary divisions of labor among the responsible personnel and coordination should be ensured by the Provincial Directors, taking into account the intensity of applications for the deferral of Institutional receivables.

In matters not covered in this General Circular regarding deferment transactions to be carried out in this context, the provisions stated in the section titled "17. Deferment transaction within the scope of Article 48 of the Law numbered 6183" of the General Circular numbered 2024/12 will apply.

THIRD SECTION DEFERMENT REQUESTS MADE BEFORE 04/06/2026 The changes brought by the Circular will also apply to deferment requests that have not yet been decided by the authorized authorities for deferment transactions initiated on the date the first installment amount was paid in full before the effective date of this General Circular.

In this context, for debtors who applied for deferment before 04/06/2026 and paid the first installment amount, the deferment requests that have not yet been decided by the authorized authorities and ongoing deferment transactions will be subject to the following conditions: If the debtor requests, if the liquidity ratio in the deferment request is between 0.51 and 1.00, a maximum of 18 months may be added to the remaining installment period, and if the liquidity ratio is 0.50 or below, a maximum of 36 months may be added.

These requests for extension of the deferment period will be fulfilled by the unit conducting the existing deferment transaction, regardless of the debt amount and deferment authority amount.

The rates applicable for the period from the deferment request dates until 16/06/2026 will be valid without requiring an application, and from 16/06/2026 (including this date) onwards, an annual deferment interest rate of 29% will be applied.

Since the seized properties will serve as collateral to the extent of their value according to the fifth paragraph of Article 48 of the Law numbered 6183, there will be no changes made in the calculations and transactions regarding the required guarantee amount.

I kindly request your information and necessary actions. Engin AKYOL Acting President of the Institution (20.06.2026)