Procedures and Principles for Wage Support to Businesses Holding Tourism Operation Certificates Announced

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

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

3- To benefit from the tourism wage support in 2026, the workplace must have no debts, must belong to private sector employers and must be operational, must submit the Withholding and Premium Service Declarations within the legal period, must not employ unregistered and fictitious insured persons, and must pay the current month's premiums on time. This support will be utilized without the need for any application.

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

5- If the workplaces benefiting from this support also benefit from other insurance premium incentives, supports, and discounts in the same month/period; the support amount to be provided cannot exceed the amount of insurance premium that must be paid to the Social Security Institution for the month/period in which the support is utilized after these incentives, supports, and discounts are applied.

6- If it is determined that a notification of earnings subject to premium was made in an amount not exceeding one-tenth of the gross minimum wage (3,303 TL) for the relevant month in the period from 01/05/2026 to 31/12/2026, the workplaces that rectify this deficiency within fifteen days upon the warning to be made by the SGK will continue to benefit from the support.

7- The wage support to be provided to businesses holding a tourism operation certificate: The procedures and principles regarding the provision of 3,500 TL tourism wage support per insured for the period from 01/05/2026 to 31/12/2026 for accommodation facilities belonging to the private sector holding a tourism operation certificate have been announced with the circular specified in the relevant legislation section.

8- The issues regarding the Insurance Premium support are explained below.

9- For businesses holding a tourism operation certificate to benefit from the tourism wage support; -the workplace must belong to private sector employers and must be operational, -the Withholding and Premium Service Declarations must be submitted within the legal period, -the accrued premiums must be paid within the legal period, -there must be no debts related to overdue insurance premiums, unemployment insurance premiums, administrative fines, and related late fees and interest, these debts must be restructured according to various laws or deferred and installment payments must be made based on Article 48 of Law No. 6183, -there must be no findings that the employees worked during the period from May to December 2026 were not reported as insured or that the reported insured persons were not actually employed, -there must be no findings that the earnings subject to premium of the insured persons for the period from May to December 2026 were not reported or were reported incompletely, these conditions must be met.

10- Insured persons subject to long-term insurance branches (disability, old age, and death insurance) will benefit from the tourism wage support due to 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.

11- 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 benefit from the support will not take into account the days of these insured persons.

12- The amount of support to be benefited from the tourism wage support from May to December 2026 will be calculated by considering the total number of premium payment days obtained from the main and supplementary documents/declarations submitted within the legal period for insured persons subject to long-term insurance branches, deducting the number of days in the documents that are canceled.

13- If it is determined through inspections and audits or as a result of court decisions or information and documents obtained from public institutions and organizations that a notification of earnings subject to premium was made in an amount not exceeding one-tenth of the gross minimum wage (3,303.00 TL) for the relevant month during the period from May to December 2026, the workplaces that rectify this deficiency within fifteen days upon the warning to be made by the SGK will benefit from the tourism wage support during the months/period from May to December 2026.

14- If the identified deficiency is not rectified within the fifteen-day period or is not rectified at all, the workplace will not be able to benefit from the support for the period from May to December 2026, and any support amounts received will be reclaimed along with late fees and interest.

15- In workplaces that fall within the scope of support, the amount to be found by multiplying the number of premium payment days of the insured persons reported under the first paragraph (a) of Article 4 of Law No. 5510 by 116.67 Turkish Liras will be utilized.

16- The calculated support amount will be offset against the insurance premium debts arising from the following month/months for the employer's workplace that falls within the scope of support.

17- Subcontractors working for the main employers within the scope of support will also be able to benefit from the tourism wage support. These subcontractors will benefit from the support according to the procedures and principles specified in this circular, provided they are reported in the list of workplaces sent by the Ministry of Culture and Tourism during the support period.

18- Main employers and subcontractors will be evaluated separately regarding the tourism wage support according to the procedures and principles specified in this circular.

19- Since the list of workplaces holding a tourism operation certificate will be reported to the SGK by the Ministry of Culture and Tourism every month during the support period, these employers do not need to apply separately to the SGK to benefit from the support.

20- The support amounts for these workplaces will be automatically calculated by the necessary SGK system.

21- In the event that a workplace holding a tourism operation certificate is transferred to another employer or inherited during the support period, no new file will be opened on behalf of the employer who takes over the workplace or to whom the workplace is transferred, and transactions will be carried out by obtaining the workplace declaration through the existing workplace file, provided that the transferred or inherited workplaces meet the conditions required by the relevant law, they will be able to benefit from the tourism wage support for the remaining support period.

22- The amounts of support that were unjustly benefited from workplaces that were later found to have been unjustly benefited will be collected along with late fees and interest.