1- General Explanations As is known, with the 11th article of the Law No. 7590 published in the Official Gazette No. 33326 dated 31.07.2026, a temporary 36th article has been added to the Unemployment Insurance Law No. 4447 dated 25/8/1999.
In the mentioned article; in accommodation establishments owned by the private sector with a tourism operation certificate within the scope of the Tourism Encouragement Law No. 2634 dated 12/3/1982, regarding the months/periods of May to December 2026, limited to the months/periods in which the facility is operational, the amount to be found by multiplying the number of premium payment days of the insured persons reported under the long-term insurance branches subject to Article 4, paragraph 1, subparagraph (a) of Law No. 5510 by 116.67 Turkish liras will be covered by offsetting from the insurance premiums to be paid to the Social Security Institution by these workplaces.
Failure to submit the relevant tax and premium service declarations within the legal period, failure to pay premiums within the legal period, and having debts to the Social Security Institution regarding premiums, administrative fines, and related late fees and penalties will result in the inability to benefit from the support mentioned in this article.
However, employers who defer and install their debts to the Social Security Institution regarding premiums, administrative fines, and related late fees and penalties according to Article 48 of Law No. 6183 will benefit from this article as long as this deferral or restructuring continues.
If an existing business is closed and opened under a different name, title, or business unit, if employment is transferred between companies that have a direct or indirect partnership relationship in a way that will hold management and control, if the ownership of the business in individual enterprises is changed, or if it is understood that fraudulent transactions were established to benefit from the support provided under this article, the amount covered by the Fund will be collected from the employer together with the late fee and penalty in accordance with the second paragraph of Article 89 of Law No. 5510.
For the months/periods of May to December 2026, in investigations and inspections conducted by court decisions or by officials responsible for inspection and control; workplaces that are found not to have reported the persons they employed as insured or that have not actually employed the reported insured persons, and workplaces that are found not to have reported or reported insufficiently the earnings subject to premiums of the insured persons will have the amounts covered by the Fund collected back together with late fees and penalties, and the provisions of this article will not apply to these workplaces.
However, if it is determined that a monthly gross minimum wage has been reported with an amount not exceeding one-tenth of the gross minimum wage for the months/periods of May to December 2026, the workplaces that rectify this deficiency within fifteen days upon the warning to be made by the Social Security Institution will continue to be subject to the provisions of this article.
The provisions of Article 14 of Law No. 5510 will not apply in the implementation of this article.
The provisions of this article do not apply to employees subject to social security support premiums, foreign insured persons, and insured persons working abroad.
If the workplaces benefiting from the support under this article also benefit from other insurance premium incentives, supports, and discounts in the same month/period; the amount of support to be provided under this article cannot exceed the amount of insurance premiums that must be paid to the Social Security Institution for the month/period benefiting from the support after these incentives, supports, and discounts are applied.
The amounts covered by the Fund under this article will not be considered as income, expense, or cost elements in income and corporate tax practices.
The procedures and principles regarding the implementation of this article will be determined by the Ministry of Culture and Tourism after obtaining the opinion of the Ministry.
With the temporary 36th article added to Law No. 4447, the Ministry of Culture and Tourism will provide wage support for the months/periods of May to December 2026 to accommodation establishments owned by the private sector with a tourism operation certificate, and the procedures and principles of implementation are explained below.
2- Scope of Support and Number of Premium Payment Days to Benefit from Support The wage support will be provided for insured persons subject to long-term insurance branches (disability, old age, and death insurance) based on the types of documents numbered 1, 4, 5, 6, 13, 14, 20, 24, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 47, 51, 52, 53, 54, 55.
Therefore, it is not possible to benefit from the mentioned support for insured persons who are not subject to long-term insurance branches.
The tourism wage support will not be available for employees subject to social security support premiums, foreign insured persons, and insured persons working abroad.
Therefore, the number of days to be counted for the support will not include the days of these insured persons.
Example 1: In the workplace (A) that falls within the scope of support, it is assumed that in August 2026; there are 6 insured persons of type 1, 3 insured persons of type 2, 2 insured persons of type 5, and 4 insured persons of type 13. If reported, support will be provided for the insured persons reported under types (1), (5), and (13) in August 2026.
The amount of support to be benefited from the tourism wage support for the months/periods of May to December 2026 will be calculated based on the total number of premium payment days, taking into account the days deducted from the canceled documents in the total of the original and additional documents/declarations submitted within the legal period for insured persons subject to long-term insurance branches.
Example 2: For the workplace (K) that falls within the scope of support, in September 2026, it is assumed that for type 1 document; for 10 insured persons, 300 days were reported as original within the legal period, for 4 insured persons, 80 days were reported as canceled within the legal period, and for 2 insured persons, 60 days were reported as additional within the legal period. If the number of premium payment days is reported, it will be calculated as 300-80+60=280 days for the calculation of the support amount.
Example 3: The insured persons reported in the workplace (Z) in October 2026 are: Insured Document Type Number of Days Number of Days to be Considered in Support Calculation (a) 1 30 30 (b) 2 30 - (c) 1 30 30 (d) 1 30 30 (f) 2 30 - (g) 24 30 30 (h) 35 30 30 The number of premium payment days to be considered for the calculation of the tourism wage support for the workplace (Z) in October 2026 will be 150 days.
For the calculation of the number of premium payment days to benefit from the tourism wage support for the months/periods of May to December 2026, the premium payment days reported for insured persons recorded in the original, additional tax and premium service declarations that are submitted outside the legal period and will increase the number of days will not be taken into account, however, the premium payment days reported for insured persons recorded in the tax and premium service declarations that are submitted outside the legal period and will decrease the number of days will be taken into account in the calculation of the days to benefit from the support.
After the number of premium payment days to benefit from the tourism wage support for the months/periods of May to December 2026 is calculated, if there are changes in the number of days for the relevant months/periods due to either spontaneously or based on court decisions or documents issued by public institutions and organizations or findings made by the officials responsible for inspection and control of the Institution, the insured information in the relevant documents will not change the number of premium payment days to benefit from the previously calculated support and the amount of support.
3- Procedures and Principles Regarding the Benefit from Tourism Wage Support In order for the workplaces that fall within the scope of support and have a tourism operation certificate to benefit from the tourism wage support; a) The workplace must belong to private sector employers and be operational, b) The tax and premium service declarations must be submitted within the legal period, c) The accrued premiums must be paid within the legal period, ç) There must be no overdue insurance premiums, unemployment insurance premiums, administrative fines, and related late fees and penalties for the workplace, and the debts must be restructured according to various laws or deferred and installed according to Article 48 of Law No. 6183, d) There must be no findings that the workplace did not report the persons it employed as insured or that it did not actually employ the reported insured persons for the months/periods of May to December 2026, e) There must be no findings that the earnings of the insured persons were not reported or were reported insufficiently for the months/periods of May to December 2026.
3.1- The workplace must belong to private sector employers The tourism wage support mentioned in the temporary 36th article of Law No. 4447 will be provided for the insured persons working in accommodation establishments owned by the private sector with a tourism operation certificate within the scope of the Tourism Encouragement Law No. 2634.
Therefore, it will be possible to benefit from the mentioned support in workplaces that are registered with a nature code (2) or (4) and have a tourism operation certificate.
However, it will not be possible to benefit from the mentioned support in workplaces that are registered with a nature code (1) or (3) or in workplaces that are officially registered but have a nature code (2) or (4).
The list of accommodation establishments owned by the private sector with a tourism operation certificate will be sent to our Institution by the Ministry of Culture and Tourism in electronic format (via e-mail) separately each month.
The workplaces listed will be able to benefit from this support in the relevant month/period if they meet the necessary conditions.
The workplaces falling within the scope of support must operate in the economic activity classifications of NACE Rev. 2.1 under the section "55-Accommodation" in codes 55.10, 55.20, 55.30, 55.40, and 55.90 or in sub-sector codes under these codes.
Therefore, it is not possible for workplaces operating outside the mentioned sector codes to benefit from this support.
On the other hand, workplaces that have a simple accommodation tourism operation certificate regulated within the framework of the temporary 11th article of Law No. 2634 are not included in the scope of support, thus it is not possible for these workplaces to benefit from the tourism wage support.
3.2- Submission of Tax and Premium Service Declarations within the Legal Period In order to benefit from the tourism wage support, the tax and premium service declarations for the months/periods of May to December 2026 must be submitted within the legal period.
If the tax and premium service declaration is not submitted within the legal period, support cannot be obtained for the months/periods for which the declarations were not submitted within the legal period.
Example 4: It is assumed that the tax and premium service declaration for September 2026 was not submitted within the legal period, but the tax and premium service declarations for the following months were submitted within the legal period; thus, support cannot be obtained for September 2026 due to the non-submission within the legal period.
3.3- Payment of Accrued Premiums within the Legal Period In order to benefit from the tourism wage support for the months/periods of May to December 2026, all premiums (insurance premiums and unemployment insurance premiums) that must be paid for the relevant month for the relevant workplace must be paid within the legal period by the employer.
If all premiums that must be paid for the relevant workplace are not paid within the legal period or are paid insufficiently, support cannot be obtained.
Example 5: It is assumed that the premiums (insurance premiums and unemployment insurance premiums) for July 2026 related to the workplace (T) that falls within the scope of support were not paid until 31.08.2026; thus, support cannot be obtained for the relevant month.
3.4- Absence of Overdue Insurance Premiums, Unemployment Insurance Premiums, Administrative Fines, and Related Late Fees and Penalties, and the Restructuring or Deferral and Installment of Debts According to Various Laws In order to benefit from the tourism wage support, there must be no overdue insurance premiums, administrative fines, and related late fees and penalties for the relevant month/period for which support is being obtained for the months/periods of May to December 2026, or the debts must be restructured according to various laws or deferred and installed according to Article 48 of Law No. 6183.
Accordingly, employers with overdue debts to the Institution cannot benefit from the support as long as the said debt is not paid or not restructured according to various laws or not deferred and installed according to Article 48 of Law No. 6183.
On the other hand, if the employer with overdue debts to the Institution pays the said debt or if the said debt is restructured according to various laws or deferred and installed according to Article 48 of Law No. 6183, it will be possible to benefit from the support starting from the first tax and premium service declaration that has not exceeded the legal submission period, provided that other conditions are met.
Example 6: If the premiums related to the workplace (KL) that falls within the scope of support for August 2026 are paid on 17.11.2026, it will not be possible to benefit from the support for August-September 2026 due to the overdue premium debt; however, it will be possible to benefit from the support starting from the tax and premium service declaration for October 2026, provided that other conditions specified in the relevant law are also met.
Example 7: If it is assumed that the overdue debt to the Institution for the workplace in Example 6 is paid on 14.10.2026, it will be possible to benefit from the support starting from the tax and premium service declaration for September 2026, which has not exceeded the legal submission period, provided that other conditions specified in the relevant law are also met.
3.5- Absence of Findings that the Workplace Did Not Report the Persons It Employed as Insured or Did Not Actually Employ the Reported Insured Persons For the months/periods of May to December 2026, in inspections and audits conducted or as a result of court decisions or based on information and documents obtained from public institutions and organizations, if it is found that the workplace did not report the persons it employed as insured or did not actually employ the reported insured persons, it will not be possible for these workplaces to benefit from the support; thus, if there are amounts of support that have been benefited from during the months/periods of May to December 2026, these amounts will be collected back together with late fees and penalties.
Example 8: If it is assumed that it was determined on 08.12.2026 that the insured person (S) from the workplace (T) that falls within the scope of support was not reported to the Institution in October 2026, support cannot be obtained from the relevant workplace for the months/periods of May to December 2026; if support has been obtained in the relevant months, the amounts of support will be collected back together with late fees and penalties.
Example 9: If it is determined on 10.11.2026 that the insured person (L) from the workplace (K) was reported to the Institution without actually being employed in September 2026, support cannot be obtained for September 2026 and the following months; if support has been obtained during the months/periods of May to December 2026, the amounts of support will be collected back together with late fees and penalties.
3.6- Absence of Findings that the Earnings of the Insured Persons Were Not Reported or Were Reported Insufficiently For the months/periods of May to December 2026, if it is found in inspections and audits conducted or as a result of court decisions or based on information and documents obtained from public institutions and organizations that the earnings subject to premiums of the insured persons were reported insufficiently or not reported at all, it will not be possible to benefit from the support for the months/periods of May to December 2026; if support has been obtained, the amounts benefited will be collected back together with late fees and penalties.
Example 10: If it is determined on 27.08.2026 that the earnings of the insured person (F) from the workplace (B) that falls within the scope of support were reported insufficiently in July 2026, support cannot be obtained for the months/periods of May to December 2026; the amounts of support obtained during the months/periods of May to December 2026 will be collected back together with late fees and penalties.
Additionally, if it is determined in inspections and audits or as a result of court decisions or based on information and documents obtained from public institutions and organizations that an insufficient premium earnings report was made in an amount not exceeding one-tenth of the total gross minimum wage (3.303,00 TL) during the months/periods of May to December 2026, the workplaces that rectify this deficiency within fifteen days upon the warning to be made by the Institution will continue to benefit from the tourism wage support.
If the deficiency is rectified outside the fifteen-day period or not rectified at all, the workplace will not be able to benefit from the support for the months/periods of May to December 2026, and if there are any amounts benefited, they will be collected back together with late fees and penalties.
Example 11: If it is determined on 16.09.2026 during the inspection conducted by the officials responsible for inspection and control of the Institution that the earnings of an insured person reported to the Institution in August 2026 were reported insufficiently by 3.200 TL, and the employer rectifies this deficiency within fifteen days upon the written warning to be made by the Institution, the workplace will continue to benefit from the support for the months/periods of May to December 2026.
Example 12: If it is determined as a result of a court decision that the earnings of an insured person reported to the Institution in July 2026 were reported insufficiently by 2.800 TL, 2.400 TL in August, and 4.000 TL in September, the workplace will not be able to benefit from the support for the months/periods of May to December 2026 due to the total deficiency exceeding (3.303,00) TL; if any amounts of support have been benefited, they will be collected back together with late fees and penalties.
Example 13: If it is determined on 27.12.2026 that the earnings of the insured person (C) from the workplace (Z) were reported insufficiently by 2.500 TL and the earnings of the insured person (D) were reported insufficiently by 900 TL in September 2026, the workplace will not be able to benefit from the support for the months/periods of May to December 2026 due to the total deficiency exceeding 3.303 TL; if any amounts of support have been benefited, they will be collected back together with late fees and penalties.
4- Duration of Support The tourism wage support will be provided during the months/periods of May to December 2026, provided that the conditions specified in the relevant law are met.
Example 14: If it is assumed that the workplace (A) registered on 03.02.2025 meets the conditions specified in the relevant law, it will be able to benefit from the support during the months/periods of May to December 2026.
Example 15: If it is assumed that the workplace (K) registered on 01.07.2026 meets the conditions specified in the relevant law, it will be able to benefit from the support during the months/periods of July to December 2026.
5- Calculation of Support Amount and Offsetting Against Insurance Premium Debts The amount of support to be benefited from the workplaces falling within the scope of support will be equal to the product of the number of premium payment days of the insured persons reported under the long-term insurance branches subject to Article 4, paragraph 1, subparagraph (a) of Law No. 5510 multiplied by 116.67 Turkish liras.
The calculated support amount will be offset against the insurance premium debts arising from the following months of the employer's workplace that falls within the scope of support.
Example 16: If it is assumed that the number of premium payment days to benefit from the support in the relevant month for the workplace that falls within the scope of support is 900, the support amount that the employer will benefit from will be 105.003,00 TL (900x116,67), and this support amount will be offset against the insurance premium debts arising from the following months of the employer's workplace that falls within the scope of support.
On the other hand, in cases where the workplaces benefiting from the tourism wage support also benefit from other insurance premium incentives, supports, and discounts in the same month/period, if the insurance premiums to be paid by the employers from the relevant workplace are less than the amount to be covered by the unemployment insurance fund, the support will be calculated based only on the number of days corresponding to the insurance premium debt.
In this case, the amount of insurance premium debt to be paid will be divided by the daily tourism wage support of 116.67 TL to calculate the support amount for the number of days found.
If the result of this calculation is fractional, it will not be rounded.
Example 17: If it is assumed that the notifications made in September 2026 from the workplace (S) operating in the accommodation sector and falling within the scope of support are as follows: Insured Document Type Law No Premium Payment Days Total PEK Amount (TL) Payable Insurance Premium Amount (TL) (a) 1 05510 30 60.000 20.250 (b) 1 6111 30 50.000 7.000 (d) 1 26322 30 33,030 None (f) 1 26322 30 33,030 None (g) 1 26322 30 33,030 None (e) 1 None 30 42.000 15.015 (g) 1 4857 30 36.000 5.685,97 Total 210 days 47.950,97 If it is assumed that the workplace benefited from the minimum wage support for 210 days (210x42,33 TL=8.889,30 TL) in September 2026, the insurance premium amount to be paid for the relevant month (47.950,97-8.889,30=39.061,67 TL) exceeds the tourism wage support amount (210x116,67= 24.500,70 TL), so this month it will benefit from the tourism wage support of 24.500,70 TL.
The said support amount will be offset against the insurance premium debts arising from the following months of the workplace that falls within the scope of support.
Example 18: If it is assumed that the notifications made in November 2026 from the workplace (Y) operating in the accommodation sector and falling within the scope of support are as follows: Insured Document Type Law No Premium Payment Days Total PEK Amount (TL) Payable Insurance Premium Amount (TL) (a) 1 26322 30 33,030 None (b) 1 26322 30 33,030 None (c) 1 26322 30 33,030 None (d) 1 26322 30 33,030 None (e) 1 26322 30 50.000 5.727,37 Total 150 days 5.727,37 The calculated tourism wage support amount for the workplace (150x116,67=17.500,50 TL) exceeds the insurance premium debt to be paid in November 2026, so the tourism wage support amount to be benefited for the relevant month will be calculated as 17.500,50 TL instead of 17.500,50 TL, and will be calculated as 49 days (5.727,37/116,67=49,09) tourism wage support amount, resulting in 5.716,83 TL (49x116,67).
6- Other Matters 1- Subcontractors working for the main employers falling within the scope of support will also be able to benefit from the tourism wage support.
Subcontractors in this scope will be able to benefit from the support in accordance with the procedures and principles specified in this circular if they are reported in the list of workplaces sent by the Ministry of Culture and Tourism during the support period.
Main employers and subcontractors will be evaluated separately regarding the tourism wage support according to the procedures and principles specified in this circular.
2- Since the list of workplaces with a tourism operation certificate will be sent to our Institution by the Ministry of Culture and Tourism every month during the support period, these employers do not need to apply separately to our Institution to benefit from the support.
The support amounts for these workplaces will be automatically calculated by the system after the necessary controls are performed.
3- In order to benefit from the tourism wage support, if it is understood that an existing workplace has been closed and reopened under a different name, title, or business unit, such workplaces will not be allowed to benefit from the tourism wage support; if they have benefited, the amounts benefited will be collected together with late fees and penalties in accordance with the second paragraph of Article 89 of Law No. 5510.
4- If a workplace with a tourism operation certificate is transferred or inherited to another employer during the support period, the procedures will be carried out without opening a new file on behalf of the acquiring employer or the employer to whom the workplace is transferred, by obtaining the workplace declaration through the existing workplace file; thus, the transferred or inherited workplaces will be able to benefit from the tourism wage support for the remaining support period, provided that they meet the conditions specified in the relevant law.
5- If a workplace that is not included in the list of workplaces with a tourism operation certificate sent to our Institution by the Ministry of Culture and Tourism during the months/periods of May to December 2026 obtains the tourism operation certificate later and is sent to our Institution by the relevant Ministry, these employers will be able to benefit from the support if they meet the necessary conditions.
6- The information collected from workplaces based on declarations by the Ministry of Culture and Tourism every month will be checked against the tax identification number, title, and address information in the Ministry's records and sent to our Institution.
7- The amounts of support that were improperly benefited from the workplaces that were later found to have been improperly benefited from the tourism wage support will be collected together with late fees and penalties.
7- Procedures and Principles Regarding the Collection of Benefited Support Amounts from the Turkish Employment Agency The procedures and principles regarding the collection of the amounts of support that employers have benefited from will be carried out by the Strategy Development Department of the Social Security Institution.
If the amount of tourism wage support exceeds the unemployment insurance premium income collected by the Social Security Institution, the amount to be covered by the unemployment insurance fund will be transferred to the accounts of the Social Security Institution one (1) business day after the offsetting process is performed.
Additionally, the amount to be covered by the unemployment insurance fund will be reported to the Turkish Employment Agency in writing at least five (5) business days before the transfer date.
8- Enforcement The provisions of this Circular shall enter into force on the date of publication, effective from 01.05.2026.
I respectfully submit and request your information.
Engin AKYOL Acting President of the Institution (07.09.2026)
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