Social Security
Law

• Determination of work performed without insurance or reported with missing days
• Review of periods in which service does not appear in the Institution’s records even though a job entry declaration was filed
• Determination of the actual start date of work and the start date of insurance
• Disputes arising from the wage or the earnings subject to premiums being under-reported to the Institution
• Joint assessment of period payrolls, workplace records, bank payments, personnel file documents, correspondence, witnesses and public authority records
• Preparation of the employer’s defense and of the institutional record review against a service determination claim

The general provision in Article 86 of Law No. 5510 provides for a five-year preclusive period from the end of the year in which the service was performed for service that has not been reported to the Institution and has not been determined by the Institution. Notifications, the Institution’s records and determinations, and case law relating to the specific case may affect the application of the period. Not every service determination claim is assessed merely by counting five years on the calendar.

An action for severance, notice pay or wages does not by itself correct the service record. The length of the work and the amount of the earnings may require different evidentiary assessments; period payrolls, the scope of the workplace and which period the witnesses know about are checked.

• Determination of insured status under 4/a, 4/b and 4/c
• Overlapping periods of insurance and procedures for combining service periods
• Bağ-Kur registration, reinstatement (ihya) of suspended service, and start or end dates of insured status
• Assessment of voluntary insurance, agricultural insurance, domestic services, part-time work and special insured statuses
• Legal processes against the cancellation of service alleged not to rest on actual work and against findings of sham insurance
• Review of the effect of the occupation code, the termination code and insurance records on social security rights
• Assessment of the effect of internships, apprenticeships, trainee status and short-term insurance notifications on the start of insurance and on retirement rights

An overlap of 4/a, 4/b and 4/c records or a combination of service periods does not mean that every period converts into the same status. Actual work, company shareholding, tax or chamber registration and public duty are examined on separate bases. Where insured status is alleged to be sham or not based on actual work, the findings and the defense documents are assessed together.

• Applications for the purchase of military service, childbirth, unpaid leave and other periods listed in the law
• Review of the effect of the period that can be purchased on the start of insurance and on retirement conditions
• Disputes over the purchase amount, the selected earnings, the payment period and the recording of the service
• Application to the Institution and litigation against the rejection, cancellation or incomplete application of a purchase request
• The legal effect of duplicate insurance, service abroad or another service record for the same period

A purchase does not move the start of insurance to an earlier date in every case. Whether the purchased period falls before or after the start, the type of purchase and the relevant insured status change the outcome. The current amount and payment period are verified on the date of the transaction; no single purchase option is recommended without seeing the file.

Under-reporting of days and showing a lower wage are different disputes. In determining the actual wage, the employment contract, payroll, bank payments, the nature of the work, seniority and written records are assessed. Not every wage or fringe benefit enters the premium base in the same way.

The evidentiary regime and monetary limits are taken into account; it is not assumed that every earnings amount can be proved by witness testimony alone. The effect of an earnings correction on the premium and on the retirement pension calculation is also examined separately.

Having an SGK registration number and a first job subject to the long-term insurance categories are not the same thing. Records that mostly provide short-term protection under an internship or apprenticeship do not by themselves constitute the start of retirement.

The legal nature of the record, the work performed, actual work, the premium category and special statutory provisions are examined. Whether there is a genuine service relationship in addition to the internship record, or whether a different special regulation should be applied, is assessed according to the file.

• Legal analysis of retirement conditions according to the date of first insurance, age, premium days, insurance period and the status to which the person is subject
• Applications to the Institution and actions concerning the rejection or delayed conclusion of an old-age pension application
• Review of the effect of the pension start date, the pension rate, updated earnings and service periods on the calculation
• Disputes over allegations that a retirement pension was set at an insufficient amount, suspended or discontinued
• The effect of service periods under more than one status on retirement, and the combination of service periods
• Disputes concerning work after retirement, the social security support premium and the continuation of the pension

In the retirement review, the first date, age, insurance period, premium days, status and date of application are assessed together. In the pension calculation, the earnings of different periods and the calculation rules are separated. The conditions for an old-age pension on grounds of EYT (emeklilikte yaşa takılanlar; insured persons affected by the age requirement), invalidity (malullük) or disability are not used in place of one another.

• Legal follow-up of invalidity pension and retirement applications based on loss of working capacity
• Applications and litigation against decisions of the Institution’s Medical Board, follow-up examinations and pension discontinuation actions
• Joint assessment of medical board reports, medical records and work history
• Disputes concerning the rate of loss of earning capacity in the occupation caused by a work accident or occupational disease
• Actions concerning disability, early aging and special retirement conditions
• Review of duty-related invalidity and war-related invalidity actions of public officials under the relevant legislation

Invalidity, an old-age pension on grounds of disability and loss of earning capacity in the occupation arising from a work accident are different regulations. The rate stated in a hospital report does not by itself give rise to a pension or income right at the same rate; the assessment of the competent Institution and the other insurance conditions are examined.

After the amendment dated January 15, 2025, it is not assumed that the former tax reduction route in retirement files based on disability is valid for every new application. The date of application, the existing pension, loss of working capacity and the transitional provisions are assessed within the framework of Article 28, Article 94 and provisional Article 10 of Law No. 5510.

• Requests for the award of a survivors’ pension, death income, widow’s pension and orphan’s pension
• Review of the entitlement rate, the pension start date and distribution actions
• Disputes concerning the discontinuation of a pension on grounds of marriage, work, education, age or citizenship
• Pensions discontinued, and debts raised, on the allegation of actually living together with a divorced spouse
• Institution actions concerning the entitlement conditions of disabled children and parents
• Applications and disputes concerning the funeral allowance and the marriage allowance

The start of entitlement, the law applicable on the date of death and each beneficiary’s personal situation matter. A single list of common conditions cannot be used for a widow’s pension, an orphan’s pension and a parent’s pension; discontinuation and recovery actions taken because of changes in circumstances are also examined separately.

• Debts raised on the allegation that income, a pension, an allowance or a health expense was paid unduly
• Determining whether the undue payment arises from the person’s intent or fault or from an erroneous action of the Institution
• Actions of cancelling, discontinuing or suspending the pension, or accruing a retroactive debt
• Legal review of the statute of limitations, interest, set-off and the recovery period
• Managing the Institution application, installment plan, payment order and litigation processes together

Under Article 96 of Law No. 5510, a payment arising from the person’s intent or fault is distinguished from a payment arising from the Institution’s error. The retroactive ten-year and five-year payment scopes in the provision are not used on their own as a general statute of limitations rule. In the case of an Institution error, the interest-free period provided for payment within 24 months of notification, and the calculation of interest after that period, are checked separately.

Provisional Article 95 of Law No. 5510 introduces a regulation on the age requirement for earlier insured persons within its scope. The removal of the age requirement does not remove other conditions such as premium days and insurance period. The EYT label does not by itself show a pension right.

The date of first long-term insurance, the effect of a purchase, 4/a–4/b–4/c services, the status determination rule and the date of application are assessed together. In a combination of service periods, the same “last years” calculation is not applied automatically to every file; the first insurance and the transitional regime matter.

• Establishing an event as a work accident or an illness as an occupational disease
• Following work accident and occupational disease notifications and the Institution’s review
• Claims for temporary incapacity allowance, permanent incapacity income and death income
• Objections concerning the rate of loss of earning capacity in the occupation, the start of the income and the income calculation
• Marriage and funeral allowance actions of beneficiaries
• Determining the relationship between the Institution’s action and pecuniary and non-pecuniary damages claims against the employer or a third party

The income SGK awards or the allowance it pays and the pecuniary and non-pecuniary damages that can be claimed from the employer are not the same claim. The nature of the event, insured status, fault, the rate of incapacity, payments subject to recourse and the related actions are handled together; no duplicate payment calculation is built for the same loss.

• Temporary incapacity allowance due to sickness, maternity, work accident or occupational disease
• Disputes arising from rest reports, notifications of non-work and records of earnings subject to premiums
• Breastfeeding allowance and rights arising from maternity insurance
• Actions concerning the rejection, incorrect calculation, recovery or set-off of an allowance
• Assessment of the employer’s notification obligation and of the Institution’s recourse claim

The conditions of temporary incapacity allowances arising from sickness, maternity and work accidents are not the same. Rest reports, notifications, the premium condition, work during the rest period and earnings data are compared according to the cause of the dispute.

• General health insurance registration, premium debt and entitlement actions
• The right of insured persons and persons they are obliged to support to benefit from health services
• Disputes concerning the coverage of medication, medical devices, prostheses, orthoses, auxiliary health supplies and treatment expenses
• Requests for the Institution to cover health services received in Türkiye or abroad
• Actions arising from referral, pre-authorization, co-payment and practices under the Health Implementation Communiqué (SUT)
• Administrative and judicial applications against the rejection or restriction of a health benefit

The scope of general health insurance, the income test, the premium obligation and the conditions for benefiting from health services are separate topics. The existence of a debt does not give rise to the same result for every service. Without checking the relevant period, status, exception and temporary regulation, no general conclusion about entitlement or cancellation of the debt is drawn.

In the case of cancer drugs, immunotherapy or other treatment expenses, legal review cannot rest on the name of the drug alone. The physician’s report, medical necessity, the treatment plan, alternatives, the relevant permits, the prescription and SGK’s reasons for rejection are assessed together. A permit for use or a prescription does not by itself make the Institution’s payment obligation final.

• The scope of the SUT and its additional lists on the date of treatment.
• Medical documents showing the dose, duration of use and necessity of the drug for the relevant patient.
• The Institution application, the rejection or payment conditions and purchase documents.
• Separating the upcoming treatment date, the refund of the amount already paid and the coverage of future doses.

Depending on the court’s subject-matter jurisdiction and the procedural conditions of the file, an action and a request for interim legal protection can be prepared. It cannot be said that every drug will necessarily be covered through the courts or that an injunction will certainly be granted. The medical treatment decision is made by the physician.

• Non-contributory pension and social assistance actions provided for elderly, disabled, needy persons or persons in need of care
• Disputes over applications, discontinuation and recovery arising from Laws No. 2022 and No. 2828 and special social assistance regulations
• Administrative assessments of income, household, residence, disability and care-need criteria
• Applications against the rejection or discontinuation of home-care assistance and similar social support
• Determining the legal process according to the institution that issued the act, the special legislation to be applied and the competent judicial route

Not all of these benefits are administered by SGK. Filing a standard SGK action without determining the administration that issued the rejection or discontinuation act, the social solidarity unit and the special regulation may not be correct.

• Review of social insurance premium, unemployment insurance premium and general health insurance debts as to their basis and calculation
• Bağ-Kur registration and premium debt, suspended service and reinstatement (ihya) actions
• Disputes over late-payment penalties, late-payment surcharges, set-off, refund and payment records
• Legal assessment of the pursuit and collection of the Institution’s receivable, payment orders and attachment actions under Law No. 6183
• Review of the routes that may be available where there is a deferment, installment plan or special restructuring law
• Liability of company shareholders, managers, legal representatives and senior executives for premium debts

The basis of the premium debt and an objection to the collection action must be set up separately. The principal premium, the late-payment penalty/surcharge, the periods, earlier payments and the responsible person are compared. A restructuring or reduction is assessed only if the conditions of a provision in force exist; it is not presented as if there were a permanent debt amnesty.

• Legal review of workplace registration, insured persons’ job entry and termination notifications, and withholding and premium service declarations
• Practices concerning earnings subject to premiums, non-wage payments, missing days, the occupation code and the workplace hazard class
• Social security consequences of the principal employer–subcontracting employer relationship (alt işveren) and of transfer of the workplace, merger, demerger and company transfer
• Insurance obligations in home-based, remote, part-time, on-call, domestic service or foreign employee employment
• Conditions for benefiting from premium incentives, support and reductions, and disputes over the recovery of an incentive
• Legal review of social security obligations in company mergers and acquisitions

In the employer review, payroll and bank flows, the premium base, the reason for missing days, the subcontracting relationship, incentive conditions and transfer records are checked together. The risks identified are reported by action and period; the effect of a corrective notification on an existing inspection or action is assessed.

• Legal support and preparation of records in reviews by SGK inspectors or auditors
• Review of findings of undeclared employment, sham insurance, missing days or missing earnings
• Minimum labor assessment in works subject to a tender and in private building construction
• Applications and litigation against the labor difference amount, premium accrual and delay items
• Disputes concerning the clearance certificate (ilişiksizlik belgesi), return of security and workplace closure actions
• Preparation of evidence and defense against the factual and legal findings in the inspection report

In the minimum labor calculation, the type of work, tender or construction data, the labor rate, invoiced works, declared premiums and set-off conditions are compared. It is not assumed that the same objection procedure applies to an inspection report, a premium accrual and an administrative fine.

• Administrative fines arising from the workplace declaration, insured person notification, premium document, production of records and other obligations
• Review of the fine as to the act, period, addressee, notification, repeat offense and calculation
• Application to the Institution’s internal objection commission and follow-up of the decision
• Annulment action in the administrative court with subject-matter jurisdiction upon rejection of the objection
• Planning together, with respect to their different jurisdiction and time-limit rules, the premium, incentive and administrative fine actions arising from the same inspection

Under Article 102 of Law No. 5510, an objection to the Institution stops the collection proceedings; the administrative court action following rejection of the objection does not by itself stop collection. The discount for timely up-front payment and the effect of making a payment on the right to object or to bring an action are assessed separately; up-front payment under the law does not remove the right of application.

• Recourse claims directed by the Institution against the employer or a third party because of a work accident or occupational disease
• Review of allegations of uninsured employment, failure to notify on time, occupational health and safety obligations, and fault
• Review of the health expenses, income and payments made by the Institution and the scope of the recourse receivable claimed
• Defenses concerning fault, adequate causation, unavoidability and the liability of a third party
• Subrogation and recourse claims of the Institution or of foreign social security institutions

In the Institution’s recourse claim, the event, the ground of liability, fault or the conditions of statutory liability, adequate causation and the limit of the amount that can be claimed are examined. The assessment in a recourse action and the injured person’s compensation claim against the employer do not have the same calculation and the same arrangement of parties.

• Purchase of periods of work, unemployment and homemaking abroad under Law No. 3201
• Rejection of a foreign-service purchase application, the amount of the debt, insured status and pension award actions
• Combination of service periods under the bilateral social security agreements to which Türkiye is a party
• The effect of periods of insurance completed in Türkiye and in foreign countries on retirement and health rights
• Discontinuation of a pension awarded from Türkiye because of work abroad or receipt of social assistance abroad, and allegations of undue payment
• Actions concerning temporary assignment, the applicable social security legislation and the prevention of duplicate premium payment

The combination of service periods under a social security agreement and the purchase of service abroad under Law No. 3201 are different actions. Under the current regulation, the treatment of purchased periods under 4/b, transitional provisions and the agreement-specific first-entry rules may affect the retirement conditions.

The effect of working abroad or receiving residence-based social assistance on the pension is examined according to the nature of the activity, the country and the exceptions. The “permanent return” condition is not interpreted solely as physically settling in Türkiye; the short-term work exception in the law is not overlooked either.

• Joint assessment of Law No. 5434, provisional Article 4 of Law No. 5510 and the 4/c status
• Retirement contribution, length of service, combination of service periods, placement (intibak) and retirement pension actions
• Disputes concerning the retirement lump sum, the lump sum difference and the pension difference
• Actions concerning the supplement for actual service period, notional service, duty-related invalidity and war-related invalidity
• Determining the court with subject-matter jurisdiction according to the date of entry into public service and the status

The court with subject-matter jurisdiction is not selected without determining the date of first participation, the scope of Law No. 5434 and provisional Article 4 of Law No. 5510. The same 4/c designation does not show that all retirement disputes of public officials will be heard in a single line of jurisdiction. Duty-related invalidity, the retirement lump sum and the supplement for actual service period are examined according to the specific claim.

• Rejection, discontinuation or underpayment of an unemployment benefit application
• The effect of the insurance record, the reason for leaving work and premium days on the unemployment benefit
• Debt, recovery and sanction actions established by İŞKUR
• Disputes between employer notifications and unemployment insurance records
• Assessment of severance, notice pay, reinstatement and other employee claims within the scope of a separate employment law file

Article 48 of Law No. 4447 provides, for the unemployment benefit, for an application to İŞKUR within 30 days from the day following termination of the employment contract. Delay other than for force majeure is deducted from the total duration of the benefit earned. This application period is not confused with an action against a rejection act or with the mediation period for employee claims.

A work permit and a social security obligation are separate regulations. The foreign employee’s actual work in Türkiye, the employment relationship, the bilateral social security agreement and the temporary assignment certificate are examined together.

Being insured in a foreign country does not in every case provide an exemption from premiums in Türkiye. The validity period of the certificate, extension, the risk of double premiums, workplace notification and correspondence with the authority of the relevant country are handled according to the scope of the file.

• SGK contract and protocol actions of hospitals, medical centers, pharmacies, opticians, medical suppliers and other health service providers
• Invoice review, deduction, set-off, undue payment, contractual penalty and contract termination actions
• Inspection and defense processes concerning allegations of irregular prescriptions, health services or medical supplies
• Legal assessment of payment suspension, security and collection actions because of an Institution receivable
• Coordination of administrative, financial and, where necessary, criminal processes with the relevant practice areas

In a dispute involving a hospital, pharmacy, optician or medical supplier, the period of the contract, the protocol provision, invoice and MEDULA records, inspection findings and the calculation of the deduction/penalty are examined. A contractual sanction, an administrative act and a link to a criminal investigation are separated; the court with subject-matter jurisdiction is determined according to the type of act.

In a payment order, the period, type, amount and notification of the debt and the person shown as debtor are checked. The grounds for action stated in Article 58 of Law No. 6183 that the debt does not exist, has been partly paid or is time-barred, and the special time limit, are assessed together with Article 88 of Law No. 5510.

The basis of liability is not the same for a company shareholder, a legal representative and a senior manager. The term of office, the authority to represent and the dates on which the debt arose and fell due matter. An action against a payment order, an attachment action, a deferment request and an objection to the accrual are not merged under a single heading.

A prior application to the Institution under Article 4 of Law No. 7036 as a rule requires an action to be filed after the request is rejected or deemed rejected; special time limits in other laws are reserved. The service determination action specified in the law is an exception to this mandatory prior application. The effect of the time spent in applying to the Institution on the statute of limitations and on preclusive periods is examined according to the scope of this provision.

An application to SGK and mediation are not the same procedure. The condition precedent to litigation provided for employee claims is not applied automatically to service determination and social security right disputes. The exception in Article 3 of Law No. 7036 is also taken into account for work accident or occupational disease compensation and the related recourse actions.

The type of the decision, its notification, whether it needs to become final, and the availability of the legal remedy are assessed. Recording the service period, starting or recalculating the pension, removing the debt and paying the health expense are not the same implementation action.

For monetary receivables awarded against SGK, the documented written application and the 30-day payment period under Article 36 of Law No. 5502 are taken into account; enforcement cannot be sought before this period has passed. The calculation, interest, set-off, finality and the scope of the decision are checked against the specific ruling.