Aura Mali Müşavirlik | SGK Will Not Automatically Offset Employment Incentives Against December 2021 Premium Debts

Incentive amounts arising from Temporary Articles 27 and 28 and Additional Article 4 of Law No. 4447, which are recorded in employers’ suspense accounts, will not be automatically offset against December 2021 SGK premium debts. Previously, such offsets were processed automatically through the SGK system. In its announcement dated January 27, 2022, the Social Security Institution (SGK) stated that the submission deadline for the December 2021 Withholding and Premium Service Declaration was extended to January 31, 2022, and that the payment deadline for the related debts falls on the same date. Due to this extension, automatic discount offset procedures will not be applied for the December 2021 period. Therefore, employers are required to pay the full outstanding amount displayed in bank debt inquiries. To avoid becoming overdue debtors, employers may request manual offsetting of pending incentive amounts against their premium debts if needed.