Payroll & Social Security
Social Security Incentives in Türkiye: 2026 Employer Guide
A 2026 guide to the general two/five-point discounts, employee-specific incentives, eligibility controls and the evidence file employers should maintain.
Key takeaways
- SGK's 2026 presentation lists 14 active incentives, supports and discounts: 13 for 4/a employment and one for 4/b.
- The general employer discount is two points outside manufacturing; manufacturing retains five points through 2026.
- Employee eligibility does not prove employer eligibility.
- Duration, interaction rules and clawback risk matter as much as the first-month saving.
- Re-test and document eligibility every month.
Important information
This article provides general information and is not legal, tax or investment advice. The outcome depends on the facts, the parties and current legislation.
2026 map
| Group | 2026 framework | Key test |
|---|---|---|
| General employer discount | 2 points; 5 points for manufacturing through 2026 | Timely return/payment, debt and registration conditions |
| Young/women/vocational | Employee and additional-employment conditions | Hire date, unemployment and average headcount |
| Disability | Employer-share support within the scheme | Registration and qualifying employment |
| R&D/investment | Document and activity-specific support | Certificate, site and eligible payroll |
Employer controls
- File the return and pay contributions on time
- Check debts, deferral or restructuring conditions
- Confirm no unregistered or fictitious employee finding
- Identify tenders or employer statuses excluded by the scheme
- Retain the monthly query and calculation
Employee controls
- Hire date and scheme validity
- Age, gender, registration or vocational certificate
- Prior-insurance reference period
- Additional-to-average employment test
- Actual work and PEK limits
- Interaction with other incentives
Clawback control
If a condition later fails, contribution differences, penalties and late charges can arise. Track incentive savings separately and do not budget uncertain support as permanent margin. The payroll, SGK accrual and ledger should show both the legal basis and the amount.
Monthly evidence file
| Evidence | Purpose | Timing |
|---|---|---|
| Debt/deferral status | Employer eligibility | Before payroll filing |
| Employee incentive query | Personal conditions | At hire and monthly |
| Average-employment calculation | Additional employment | Each period |
| Certificate/İŞKUR record | Scheme-specific condition | First use and change |
| Return and payment proof | Timely compliance | After submission/payment |
| Benefit comparison | Why the scheme was selected | Monthly close |
Illustrative choice
Assume one employee qualifies for a short employee-specific incentive and the workplace also qualifies for the general discount. Compare the lawful interaction, expected employment period, wage path and documentation risk—not only the first month's saving. The more valuable nominal scheme may be less valuable if it expires earlier or is vulnerable to clawback.
Accounting and reporting
- Reconcile incentive payroll to the SGK accrual
- Show gross employer contribution and incentive transparently
- Track disputed or uncertain support separately
- Report expiry dates and exposed amounts to management
- Recalculate cost without incentive for hiring decisions
Frequently asked questions
Can one employee use more than one incentive?
Overlap rules vary by programme. The lawful priority and combination should be checked for the specific employee and period.
Is the incentive permanent?
Usually it has a defined duration or continuing conditions. Budget it only for periods that remain supportable.
Can several incentives apply to one employee?
Overlap and selection rules vary. Compare current programmes and verify whether they can be combined for the same employee and period.
Should an incentive be included in the hiring business case?
Show both the full employer cost and the temporary incentive-adjusted cost, including the expiry and eligibility risk.
Official sources
Legislation last reviewed: 1 August 2026
Mikail Ege
Certified Public Accountant · SMMM
Mikail Ege works across accounting, tax, financial reporting, financial advisory, fintech and payment institutions.
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