Circular: Insurance Premium Support of 3,500 TL per Insured Person Will Be Provided to Businesses Holding Tourism Operation Certificate

With the added article, an insurance premium support of 3,500 TL per insured person will be provided for private sector accommodation establishments holding a tourism operation certificate for the period of 01/05/2026-31/12/2026.

With this article; the amount to be found by multiplying the number of premium payment days of the insured persons reported under the long-term insurance branches covered by the first paragraph (a) of Article 4 of Law No. 5510 with 116.67 Turkish Liras will be deducted from the insurance premiums that these workplaces will pay to the Social Security Institution, thus being covered by the Unemployment Insurance Fund.

The discount amount provided by the insurance premium support will be offset against the insurance premium debts arising from the following month/months.

In order to benefit from the insurance premium support for the year 2026, the workplace must not have any debts.

This support will be utilized without the need for any application.

This support will not be available for employees subject to social security support premiums, foreign insured persons, and insured persons working abroad.

If the workplaces benefiting from this support also benefit from other insurance premium incentives, supports, and discounts in the same month/period; the amount of support to be provided shall not exceed the insurance premium amount 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.

In the relevant month, if it is determined that a declaration of earnings subject to premium has been made that does not exceed one-tenth of the gross minimum wage (3,303 TL) for the period of 01/05/2026-31/12/2026, the application of the support will continue for the workplaces that rectify the deficiency within fifteen days upon the warning to be made by the SGK.

The Insurance Premium Support to be Applied in the Period of May-December 2026 has been regulated under the 11th article of the Law No. 7590, which was accepted by the Grand National Assembly of Turkey on 24/07/2026, to provide insurance premium support of 3,500 TL per insured person for private sector accommodation establishments holding a tourism operation certificate for the period of 01/05/2026-31/12/2026.

Matters Regarding Insurance Premium Support The matters regarding insurance premium support are explained below.

The amount to be found by multiplying the number of premium payment days of the insured persons reported under the long-term insurance branches covered by the first paragraph (a) of Article 4 of Law No. 5510 with 116.67 Turkish Liras will be deducted from the insurance premiums that these workplaces will pay to the Social Security Institution, thus being covered by the Unemployment Insurance Fund.

Only private sector accommodation establishments holding a tourism operation certificate will benefit from this support.

This support will not be available for employees subject to social security support premiums, foreign insured persons, and insured persons working abroad.

The insurance premium support of 3,500 TL will be applied during the period of May to December 2026.

The discount amount provided by the insurance premium support will be offset against the insurance premium debts arising from the following month/months.

There is no application requirement to benefit from this support.

Monthly premium and service documents or declarations of earnings subject to premium for the periods of May to December 2026 must be submitted within the legal time frame.

There should be no debts to the SGK regarding premiums, administrative fines, and related late fees and interest, or these debts must be installment payments; for the periods of May to December 2026, amounts covered by the Fund from workplaces that are found not to have reported the persons they employ as insured or have not actually employed the reported insured persons in investigations and inspections conducted by officials responsible for audit and control will be reclaimed along with late fees and interest.

However, if it is determined that a declaration of earnings subject to premium has been made that does not exceed one-tenth of the gross minimum wage for the periods of May to December 2026, the workplaces that rectify the deficiency within fifteen days upon the warning to be made by the Social Security Institution will continue to benefit from the support.

If the workplaces benefiting from this support also benefit from other insurance premium incentives, supports, and discounts in the same month/period; the amount of support to be provided shall not exceed the insurance premium amount 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.

Respectfully… TMMOB (03.08.2026)