UNDER WHAT CIRCUMSTANCES THE SICK LEAVE IS GIVEN AND WHAT ARE THE CONDITIONS OF USE OF THE INCAPACITY TO WORK PAY?
In the scope of the social security law with number 5510, the social security premiums are paid in accordance with the scope of ocupational accidents, and diseases, maternity, and sickness for the insuranced employees. The condition of use of the rights given by the social security system is the number of the premium pay days.
For the treatments under the scope of occupational accidents and diseases and in the case the employee becomes incapable to work, the condition about the number of the premium pay days is not required. In this case, the employee whı is incapable to work is pad for each day.
As for the maternity leave, in order to pay the incapability premium for the pregnant for the leave period of 16 weeks totally (8 weeks before birth and 8 weeks after birth), according to the condition of use, 90-day-premium-payment is required within a year retroactively. Otherwise, the employee is not paid incapability of work pay.
According to the sickness insurance scope, in order to have the rights to health, 30-day-premium-payment is required within a year retroactively.
The premiums will be paid as half of the daily salary for the outpatient care, and as 2 of 3 for the inpatient treatments.
THE DECLARATION LIABILITIES OF BOTH EMPLOYERS AND EMPLOYEES
In the case of not declaring the periods of leave, an administrative fine will be applied according to the law with number 5510.
THE LIABILITIES OF THE EMPLOYEES
The employee has to declare his/her leave the day he/she starts works the latest.
THE LIABILITIES OF THE EMPLOYER
Sick Leave for 3 days:
As it is known, the social security institution does not pay for the first 2 days of the sick leave. Therefore the if the leave is given for 2 days, it is not included in the scope of the declaration statement. However, if the leave is arranged because of occupational accident, the medical report must be declared to the authority within 5 days following the end of the leave. For such leaved, the employee is paid the incapability pay for each day.
Sick Leave for 10 days:
The leaves for 10 days must be declared to the authority within 5 days following the start date of the leave.
Sick Leave For More Than 10 Days:
If the leave is arranged for more than 10 days, the employee has two options:
- If the employee requests to be paid for periods of 10 days, then he/she must notify the employer of his/her demand. In this case, the incapability notification is declared within 5 days following the end of the perios of 10 days.
- If the leave is arranged for more than 10 days and the employee does not request to be paid as periods of 10 days, then the declaration must be made within 5 days following the end of the leave.
To sum up;
a.The sick leaves arranged for 2 days do not have to be declared.
b.If the leave is arranged because of occupational accidents, then the notification must be made in an electronical environment no matter for how long the leave is arraned.
c.The notifications of the leaves for 10 days are declared within 5 days following the end of the leave.
d.The leaves for more 10 days are declared in two ways according to the employee’s demand. If the employee is going to be paid per 10 days, the notification must be done within 5 days by the start of the leave. If the employee does not have a request to be paid per 10 days the notification must be made within 5 days following the end of the leave.
e.When it is assessed that the relevant notifications were not made, the employer will be needed to notify the authorities within 5 days, and the relevant notification is not made during this period, an administrative fine will be applied. The fine will not be applied without a written warning by the social security administration.
f.According to the general instruction with the number 2010/66 , the employer can be fined during the inspection of the authority in the working place.
*An article by Erkan Aktürk (Independent Accountant and Financial Advisor)
It is announced that the employer must notify the Social Security Instituition in 5 working days about the sick leaves , for leaves under 10 days, the last day, and for leaves longer than 10 days, the last days of each 10-day period must be notified through web on www.sgk.gov.tr following the employer (İŞVEREN) tab on the site. Unless the notifies are done by the employer, an administrative fine will be applied according to the article numbered 102 of the law numbered 5510. In most cases, the employees do not inform the employer about their sick leaves, yet this becomes an important issue espicially for the leaves longer than 10 days as doctors write the reports for 1 or 2 months retroactively. Therefore it is difficult for the employers to notify the SSI. For now, no detailed explanation is made about the issue.
Please see the relevant announcement below.
Announcement about procedures and principles related to notifying the employees on sick leave to the social security instituiton by employers
Article 1 – (1) The purpose of this announcement is to arrange the procedures and principles related to mandatorily notifying theinsuranced employees on sick leave to the social security instituiton by employers by electronical means in order for the employees to receive their pension against temporary incapacity to work for the leave period.
Executing the notification and sending to the instituiton
Article 5 – (1) It is mandatory to notify the instituition of the deserved sick leave in the following 5 days after the leave by means of http://www.sgk.gov.tr using the menus in order; ‘İŞVEREN’, ‘ÇALIŞILMADIĞINA DAİR BİLDİRİM GİRİŞİ’, ‘KULLANICI ŞİFRE EKRANI’, ÇALIŞILMADIĞINA DAİR BİLDİRİM İŞLEMLERİ’, ‘GİRİŞ’
Not sending the notification or sending in an exceeded period
Article 6 – (1) An administrative is applied for the employers that did not send the notification or sent after the determined 5 days according to the 5th article of the law.
Article 7 – (1) This announcement is executed on the date it is published (12.05.2010).
Article 8 – (1) The provisions are executed by Social Security Instituition Minister.
The terms Travel Allowance and Daily Indemnity are usually mixed in our legislation. There are significant differences between them, besides, it is known that the social security premiums are deducted from the travel allowance whereas the daily indemnities are not questioned in social security premiums. Please see below the related articles of Mr.Resul Kurt and Mr.Mehmet Maç.
As it can be referred from being involved in the 24th article about the indiscriminatenesses of the social security commission, mainly the daily indemnities are not an allowance for the employees but an expense for business. However, on the condition that the indemnities are paid as a lump sum under the name of daily indemnity rather than promoted real travel expenses and that they are economized by the employee, they can be considered as benefit and allowance. The amounts that exceed the legal limits are subject to the taxed wage payment.
According to the provision of the 24/2nd article of the social security institution, in the private sector, there is no such application that the travel expenses are paid km-based as a lump sum as well as in the institutions that are subject to daily indemnity law. It can only be possible for the employees who travel by their own car to pay as return for their real travel expenses on km basis. Therefore, there are not any benefits that can be considered as saving or payment in regard to the travel expenses, yet, the employee must be paid the actual travel expenses without considering any conditions and limits.
The situation is different for food and accommodation allowance. On the condition that actual expense principal is accepted for these items, even when any benefit or allowance is out of question, by paying the employee the daily indemnity of food and accommodation for both domestic and foreign travels, the amount that the employee economized during his/her travel is considered as benefit which is exempted from deductions.
As it is known, the indemnity which is not subject to the withholding tax limited to the daily indemnity of the public servant of the highest level is paid to the employee in the private sector. Consequently, the daily indemnities over the level will be considered as a net payment subject to tax and will be subjected to the withholding tax stoppage over the gross amount.
All the indemnity payments in the stamp tax application are involved in the stamp tax stoppage base ( the position of IV / 1 – i of the table numbered 1 which is added to the stamp tax law ). Although the provision prescribes that the daily indemnities are involved in the stamp tax scope, we assume that this is not correct and the stamp tax liability on the payments should be completely abrogated.
The indemnities are excluded from the social security premium calculation according to the 77th item of the law numbered 506, and no limit is prescribed. Therefore, whereas all the payments under the name of daily indemnity are subject to stamp tax, and the exceeding amount is subject to the withholding tax stoppage as a net payment, these payments are not subject to the social security premiums regardless with a limit.
About the SSI announcement on online application for new business / workplace declaration via e-sigorta application
Summary: As the pilot project regarding the online declaration of a new workplace has been successful, SSI announced that all new workplace SSI declarations can be processed online as of 26/08/2014.
Concerns whom: All businesses who will have employees working in their new workplace. Online declaration is optional, standard paper applications continue to be accepted.
Initial Steps: Information regarding the Turkish Identity number, place and date of birth of the person who will make the declaration on behalf of the new workplace / business is required in order to register in the system.
After successful login, you will have the following 5 options depending on the legal characteristics of the new workplace:
-Government Legal Entity
-Private legal entity (corporations)
You will need the Turkish Identity Number for the real person establishments and registered tax number for legal entities to complete the declaration process.
Next Steps and Registration: A trip to the relevant SSI Bureau with the required paperwork is still required for complete registration. Within 7 days following the online declaration, you need to apply to the Social Security Bureau with the required documents, outlined by the article 29 Social Security Procedure Regulation in order to finalize and register the new workplace.
Screenshots displaying the new online declaration menu
Social Security Procedure Regulation