What Is Social Security Premium Incentive (SGK Teşviki)?
An SGK incentive is an arrangement under which the state covers part of an employer's social security contributions to the Social Security Institution, where the business meets the qualifying conditions.
Türkiye operates a large number of premium incentives resting on different statutes, all intended to reduce the cost of employment. Each has its own qualifying conditions, duration and category of covered employee.
Qualifying criteria typically turn on creating additional employment, the profile of the person hired, the sector and province of the workplace, and the employer being free of outstanding premium and tax debt.
These reliefs are not applied automatically. The employer must determine, employee by employee, which incentive is being claimed and file the monthly declarations accordingly. Since more than one incentive may be available for the same employee, choosing correctly has a direct effect on payroll cost.
Incentives claimed in error or without meeting the conditions can be reversed retrospectively during an SGK inspection and collected together with late payment charges. Incentive management is therefore built into payroll as an auditable process rather than treated as a one-off calculation.