1. General Explanations In the additional Article 24 added to the Law No. 5510 on Social Insurances and General Health Insurance; "The debts related to premiums and contributions, including the general health insurance premium arising from the insured status of those receiving income or pensions from the Institution, shall be collected by deducting from their income or pensions, not exceeding 25%. The procedures and principles regarding the implementation of this article shall be regulated by the Institution."
Accordingly, the debts related to premiums and contributions, including the general health insurance premium arising from the insured status of individuals who are liable to pay premiums, shall be collected through deductions from the income or pensions initiated under the Law No. 5510 or previous social security laws, without the need for enforcement proceedings or the consent of the debtor.
2. Individuals Subject to Deductions The concept of insured in the first paragraph of Article 3 of the Law No. 5510 is defined in subparagraph (6) as "a person for whom premiums must be paid in terms of short and/or long-term insurance branches or who must pay premiums on their own behalf," and the concept of beneficiary in subparagraph (7) is defined as "the spouse, child, mother, and father who are entitled to receive income or pensions upon the death of the insured or those receiving permanent incapacity income, disability, occupational disability, or old-age pensions."
In this regard; - The debts related to the general health insurance premium and premiums arising from the insured status of those who have been granted permanent incapacity income, disability, occupational disability, retirement, or old-age pensions shall be collected from the income/pensions being paid, for the period prior to the date of pension commencement, - For those who died while being active insured, the debts related to the general health insurance premium and premiums arising from their insured status that existed prior to the date of death shall be collected from the death income/pensions paid to the spouse, child, and parents as beneficiaries, - The debts related to the general health insurance premium and premiums arising from the insured status of those receiving death income and/or death pensions as beneficiaries shall be collected from the death income/pensions being paid to them; in cases where the beneficiary receives death income/pensions from multiple statuses, the said premium debts shall be collected by deduction from all income/pensions, not exceeding 25%.
Example 1: Insured A was granted an old-age pension as of 1.1.2025. It has been determined that A had a general health insurance premium debt to our Institution due to their insured status between 1.6.2023 and 1.11.2024 after the pension was granted. The said premium debt will be collected through deduction from the old-age pension under the scope of Article 24.
Example 2: Insured A passed away on 5.8.2025 while working. Consequently, death pensions have been granted to their spouse B and daughter C. However, it has been determined that A had a premium debt to our Institution due to their insured status between 1.4.2022 and 4.10.2023 after the pension was granted. The said premium debt will be collected through deduction from the death pensions granted to spouse B and daughter C under the scope of Article 24.
Example 3: Insured D, who was receiving an old-age pension, passed away on 18.11.2025, and death pensions have been granted to their spouse E and daughter F. It has been determined that D had a general health insurance premium debt to our Institution for the period between 1.6.2021 and 12.11.2021 due to their insured status. The premium debt of the deceased D will be collected through deduction from the death pension granted to spouse E and daughter F under the scope of Article 24.
Example 4: Insured G passed away on 15.10.2024 while working, and death pensions have been granted to their spouse H and daughter I. Although Insured G has no premium debt to our Institution, it has been determined that spouse H had a premium debt to our Institution due to their insured status between 1.7.2022 and 12.12.2022. H's premium debt will be collected through deduction from the death pension they receive under the scope of Article 24.
However, no deduction will be made under Article 24 for the income/pensions received by the spouse, child, or parents of a deceased person who had a premium debt and died while being an active insured or receiving income/pensions, from their own income/pensions received from the Institution or from death income/pensions received as a beneficiary under another insurance.
Example 5: J's father and spouse have passed away. J has been granted a death pension only through their spouse. J's father has a premium debt to our Institution due to their insured status, while their spouse has no premium debt to our Institution. Therefore, the premium debt of J's father will not be collected through deduction from the death pension received by J under Article 24.
Additionally, no deduction will be made under Article 24 for the income/pensions received by the spouse, child, or parents of a deceased person who had a premium debt and died while being an active insured or receiving income/pensions from their own income/pensions or from death income/pensions received as a beneficiary under another insurance.
In other words, deductions can be made from the income/pensions granted to the relatives of the deceased debtor as beneficiaries.
Example 6: K has been granted death pensions from both their spouse and father due to their deaths. It has been determined that K's father has a premium debt under the general health insurance due to their insured status. Therefore, the premium debt of K's father will be collected through deduction from the death pension granted due to the father, but no deduction will be made from the death pension received through the spouse.
On the other hand, if K has a premium debt to our Institution due to their own insured status, deductions can be made from all income/pensions received.
3. Income or Pensions Subject to Deductions The concept of income in the first paragraph of Article 3 of the Law No. 5510 is defined in subparagraph (16) as "the continuous payment made to the insured in case of occupational accident or occupational disease, or to the beneficiaries in case of the death of the insured," and the concept of pension in subparagraph (17) is defined as "the continuous payment made in case of disability, old age, and death insurance, as well as occupational disability."
Accordingly, the concept of income refers to the continuous incapacity income and death income, while the concept of pension refers to old-age/retirement pensions, disability/occupational disability pensions, and death pensions.
In this context, deductions will be made from the income/pensions defined in the sixteenth and seventeenth subparagraphs of the first paragraph of Article 3 of the Law under the scope of Article 24.
According to the relevant legislation, the income or pensions paid by our Institution and collected from the Treasury, which are not considered among the income or pensions paid under the first paragraph of Article 3 of the Law, will not be subject to deductions under Article 24.
4. Types of Premium Debts to be Collected through Deductions The premium debts of insured individuals or beneficiaries receiving income/pensions from the Institution will be collected through deductions from the income/pensions under the scope of Article 24, including those arising from the general health insurance under the Law No. 5510, Article 60, paragraph (g) (60/1-g), paragraph (d) (60/1-d), seventh paragraph (60/7), and Article 13 of the Law.
5. Applicable Deduction Rate According to the statement in Article 24 of the Law No. 5510, "... shall be collected by deduction not exceeding 25%." The deductions to be made from the debts of individuals receiving income/pensions from our Institution will be a maximum of one-fourth of the income/pension, and the deductions will be made at a rate of 10% of the income/pension.
Example 1: The spouse B of deceased A, who passed away while receiving an old-age pension, has been granted a death pension. Deceased A has a premium debt to our Institution due to their insured status. The said premium debt will be collected through a 10% deduction from the death pension granted to spouse B.
Example 2: The spouse D of deceased C, who passed away while receiving an old-age pension, has been granted a death pension. D is also receiving an old-age pension due to their own insured status. Both C and D have premium debts to our Institution. C's premium debt will be collected through a 10% deduction from the death pension received by D, and additionally, D's debt will be collected through separate 10% deductions from both the death pension and their own old-age pension.
6. Order of Deductions from Income or Pensions If insured individuals or beneficiaries receiving income/pensions have multiple premium debts specified in Section 4 of this Circular at the same time, the deductions will be made in the following order: - From the general health insurance under Article 60 and Article 13 of the Law, - From the voluntary insurance under Article 85 of the repealed Law No. 506, from the group insurance under Article 86 of the repealed Law No. 506, from the agricultural insurance under Law No. 2925, from the insurance under Articles 5 and 6 of Law No. 5510, - From the mandatory insurance under paragraph 4/1-b, - From the debts arising from the voluntary insurance under paragraph 4/1-c (debts incurred under Law No. 5434 and not fully collected), from the general health insurance premiums of those who have terminated their insurance under Article 12 of Law No. 5434, and from the premium/contribution debts arising from the adjustment of insured individuals under Law No. 5434, will be collected through deductions starting from the oldest debts that have not expired under Article 24.
Any premium debts subject to deductions from the income/pensions under this Circular will be prioritized for collection under the Law No. 6183 on the Collection Procedure of Public Receivables, and any alimony claims will be collected first, followed by the Institution's premium and other receivables.
On the other hand, in the deduction phase related to the income/pension subject to the deduction under Article 24; - If there is an ongoing deduction under Article 96 of the Law No. 5510, the deductions under Article 24 will begin after the completion of this deduction, - Deductions arising after the initiation of Article 24 deductions under Article 96 of the Law will be carried out simultaneously without waiting for the completion of the Article 24 deductions.
7. Objections to Debts Subject to Deductions Objections to the debts subject to deductions under Article 24 will be evaluated according to the type of debt; for debts arising from the general health insurance under Article 60 and Article 13 of the Law, the objections will be evaluated by the provincial directorate of social security/social security center at the last residence address of the debtor insured; for debts arising from voluntary insurance under Article 85 of the repealed Law No. 506, from group insurance under Article 86 of the repealed Law No. 506, from agricultural insurance under Law No. 2925, from insurance under Articles 5 and 6 of Law No. 5510, and from mandatory insurance under paragraph 4/1-b, the objections will be evaluated by the provincial directorate of social security/social security center where the debtor's file is located; for debts under paragraph 4/1-c (debts incurred under Law No. 5434 and not fully collected, general health insurance premiums of those who have terminated their insurance under Article 12 of Law No. 5434, and premium debts arising from the adjustment of insured individuals under Law No. 5434), the objections will be evaluated by the General Directorate of Insurance Premiums/Premiums Department.
8. Refund of Incorrect or Unjust Deductions Premiums incorrectly or unjustly collected under Article 24 will be refunded by the relevant units reporting the debt subject to deduction at the center or provincial units according to the general provisions in Article 89 of the Law No. 5510.
In this context, the refund amounts arising from incorrect or unjust deductions will be processed according to the provisions of the sixteenth paragraph of Article 88 of the Law No. 5510.
Example 1: The GSS premium debt of insured A under subparagraph 60/1-g of the Law No. 5510 has been collected through deductions from the pension received.
On the other hand, it has been determined that the GSS premium debt accrued for insured A was unjustly accrued due to their subsequent identification as insured under another scope during the same period, and the deduction made was found to be unjust.
In this regard, the amount of the said deduction will be refunded to insured A if there are no other debts to the Institution or the Ministry of Treasury and Finance.
If the income/pension subject to deductions under Article 24 has been unjustly granted, the entire income/pension will be processed according to the provisions of Article 96 without considering the deductions under Article 24 during the recovery of the unjustly granted income/pension.
Example 2: The GSS premium debt of insured B under subparagraph 60/1-g of the Law No. 5510 has been collected through deductions from the death pension received as a beneficiary.
However, it has been determined that the death pension granted to insured B as a beneficiary was unjustly granted, and the pension has been canceled.
Accordingly, no action will be taken regarding the deductions made under Article 24 for insured B, and the entire amount of the unjustly paid pension will be collected from the relevant party according to the provisions of Article 96 of the Law No. 5510.
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