Aura Mali Müşavirlik | Nature Codes of Social Assistance Foundations Updated as Public Institutions

With the amendment published in the Official Gazette dated August 18, 2021, the definition and classification rules of nature codes were revised under the Social Insurance Procedures Regulation. Nature codes are defined as single-digit identifiers indicating whether a workplace belongs to the public or private sector, and whether it operates on a permanent or temporary basis. Accordingly, private permanent workplaces are assigned code “2”, while private temporary workplaces receive code “4”. Under Law No. 5018 on Public Financial Management, public institutions and affiliated entities are assigned code “1” for permanent workplaces and “3” for temporary workplaces. Considering that Social Assistance and Solidarity Foundations exercise public authority, benefit from tax exemptions, and are established under special legislation, their nature codes have been updated to align with public institutions, assigning “1” for permanent and “3” for temporary workplaces. This update ensures that these foundations are officially recognized within the public sector classification framework.