Contribution rates vary according to the branches mentioned above: if a certain threshold is exceeded, a social security limit is applied. This cap is formulated in the form of 6.5 times the minimum wage. Beyond this threshold, the premium payable remains unchanged. In addition to the employer and worker contributions mentioned above, the Turkish state also contributes to the social security system. The state supports up to a quarter of all premiums collected for the long-term health insurance and general health insurance sectors and 1% for unemployment insurance (which corresponds to the worker`s share). In addition, 5% of employers` share of workers` long-term social security contributions is also subject to private sector employers by the Turkish state, provided that they pay their employees` social security bonuses on time and that they do not have unpaid debts to the social security institution. In this case, the overall burden of social security contributions increases from 37.5% to 32.5%. Social security premiums are paid monthly and deducted from taxable income. Social security requirements for foreigners A foreigner who does not have social protection elsewhere must be registered by the local employer in the Turkish social security system. Foreign persons who receive social protection in another country, on the other hand, are exempt from social security contributions in Turkey, as long as this is the case; (a) a reciprocal agreement has been signed between Turkey and its country of origin, or b) its country of origin is a party to the European Convention on Social Security. Proof of social security must be presented to the local Social Security Office in Turkey. Under the European Convention on Social Security (2), a worker working in one of the signatory states is subject to the social security system of the country of origin if he is temporarily assigned (for a maximum of 12 months) to another signatory country.
If the duration of the transfer is more than 12 months, the foreign worker is subject to the social security system of the host country, unless otherwise agreed by the institution of the host country`s social security. Under bilateral agreements between Turkey and other countries (3), these agreements also set maximum terms for fixed-term contracts and the extension periods for fixed-term contracts. For example, the Social Security Agreement between Germany and Turkey, which came into force on 01.11.1965, provides that the maximum duration of a temporary contract is 5 years, while it can be extended by an additional three years. Within the period of the temporary transfer and the extension period, the person is subject to the social security system of the country of origin. Even if the foreign person assigned to Turkey has a bilateral social security agreement with Turkey in a country that is not a signatory to the European Social Security Agreement, provided that certain documents are presented to the local social security agency in Turkey, a three-month waiver is granted. As a result of the social security agreements, our Turkish citizens have the opportunity to exercise their social security rights as a result of the other country`s legislation and acquired with regard to the insurance sectors in the short and long term. In addition to the insured person himself, family members who live with him in the country of work, family members living in Turkey can benefit from this right.
