Social security system in Turkey went through a major transformation in 207 and at the end of this transformation process, it has turned out to be a system where different social security funds are gathered within one institution and controlled centrally and which operate more efficiently and fast.
SSI, Government Retirement Fund and Bağ-Kur (Social Security Organization for Artisans and the Self-employed) were merged within a single institution named as Social Security Institution (SSI). Since 2008, these three social security institution cover approximately 81% of the total population. The new system entered into force fully since the beginning of 2008.

Social Security Premium Payments


Social security premiums (which are calculated as a particular percentage of the gross income of employee) can be paid both by the employee and employer. The rates related to the subject are given in the following tables with the aim of providing general information.

Foreign people who are paying their social security contributions which are valid in their own countries are not required to pay the social security premiums which are valid in Turkey on the condition of a contract signed by the country and Turkey reciprocally.

Unemployment Premium Payments


Over the monthly gross income of the employee, the employees are required to pay the social security contributions of Unemployment Coverage at the rate of 1%, employers are required to do at the rate of 2% and the government is required to do at the of 1%. Similar to the social security premium payments, the unemployment coverage premiums are required to be paid monthly. The employees can reduce such contribution shares from the incomes which are subject to tax. On the other hand, the contribution shares pf the employees can be deduced from their income tax assessments.

Foreign people who are still subject to the mandatory social security system in a country where the social security contract signed with Turkey is in force are not subject to payment of the social security payments which are valid in Turkey. The document proving that such people are subject to the social security system in their own country shall be presented to the local social security directorates. If the employee is not subject to the social security system in his or her own country, the employee is required to realize all social security payments which are valid in Turkey. Unemployment coverage premiums are announced together with the contribution shares of social security premium and paid to the Social Security Institution.