DEADLINE FOR SGK RESTRUCTURING IS 31 DECEMBER

Law No. 7256 on the Restructuring of Certain Receivables and Amendments to Certain Laws entered into force upon publication in the Official Gazette dated 17 November 2020, and those with debts to the SGK must not be late for the restructuring and must apply by 31 December 2020 in order to benefit from this great opportunity and the advantageous payment conditions.

SCOPE OF THE RESTRUCTURING

The following finalised items for August 2020 and earlier periods;

• Insurance premiums,
• General Health Insurance premiums,
• Unemployment insurance premiums,
• Administrative fines finalised before 31.12.2020,
• Recourse receivables arising from occupational accidents, occupational diseases or disability,
• Receivables arising from unduly paid incomes and pensions,
• Receivables arising from the reinstatement of previously suspended service periods of Bağ-Kur insured persons,
• Voluntary and Group insurance premiums,
• Not yet paid ancillary amounts of receivables whose principal was paid before the publication date of the Law,
• Premiums arising from insurance coverage under Additional Articles 5 and 6 of Law No. 5510 and under Law No. 2925,
• Receivables rescheduled in instalments under Article 6183/48, are within the scope of the restructuring.
• Receivables within the scope of the restructuring WILL BE UPDATED with the D-PPI (Domestic Producer Price Index Change Rate) instead of late payment penalties and late payment surcharges.
• In advance payments 90% of the calculated D-PPI, and in payment in 2 instalments 50%, will be cancelled.
• To benefit from the restructuring, it is necessary to apply by 31.12.2020 and to pay the first instalment by 01.03.2021 at the latest.
• If the principal of the general health insurance premium debt under 60/g for August 2020 and earlier is paid by 30.04.2021, the collection of the entire late payment penalty and surcharge will be waived.
• If GSS insured persons who have never had an income test before apply for an income test by 31.03.2021 and it is determined that their household income is less than one third of the gross amount of the minimum wage, their GSS premium debts will be cancelled and their premiums will be paid by the state.

HOW AND WHERE ARE APPLICATIONS MADE?

• By employers, via the e-insurance channel, in person or by post, to the relevant SGİM / SGM,
• By 4/b (Bağ-Kur) insured persons, via e-Government, in person or by post, to any SGİM / SGM,
• By those who pay their own premiums, via e-Government, in person or by post, to the SGİM / SGM where their file is located,
• For the debts of public administrations (4/c), via the e-insurance channel, by hand or by post, to the Premiums Department of the General Directorate of Insurance Premiums,
• And for the administrative fines of public administrations, via the e-insurance channel or by hand or by post, to the SGİM / SGM to which the workplace is affiliated, Applications Can Be Made Until 31.12.2020.

• 4/b (Bağ-Kur) insured persons will be able to apply for reinstatement debts to the SGİM / SGM where their insurance file is located until 31.01.2021.
• No application is required for the restructuring of GSS premium debts.

ADVANTAGES OF THE RESTRUCTURING

• No late payment penalty or late payment surcharge will be applied, after the publication date of the Law, to receivables paid on time in accordance with the Restructuring Law.
• No collateral will be required to benefit from the restructuring.
• Seizures applied before the restructuring will be lifted in proportion to the payments made.
• No enforcement proceedings or seizure procedures will be carried out due to restructured debts.
• If the first two instalments of the restructuring are paid on time and in full, a no-debt certificate can be obtained.
• Debts restructured by municipalities and their affiliated organisations with separate budgets and public legal personality may be paid in a maximum of 120 equal instalments in monthly periods.
• Debts restructured by special provincial administrations and sports clubs may be paid in a maximum of 36 equal instalments in two-month periods.
• As long as the restructuring continues, insurance premium incentive schemes will be available provided that the restructuring instalments and the debts outside the restructuring are paid on time.
• Those who restructure their debts, and the persons they are obliged to look after, will be able to benefit from health services, provided that they pay the first instalment and have no debts of more than 60 days in the current period.

For Tender and Construction Workplaces;

• A certificate of no liability/collateral return letter will be issued provided that their debts are paid in full, in advance or in instalments.
• If the debt is restructured against collateral, a certificate of no liability/collateral return letter may be issued without waiting for the restructured debts to be paid.

VOIDING OF THE RESTRUCTURING

• The restructuring will become void if the first two of the restructuring instalments are not paid on time,
• Or if, although the first two instalments are paid on time and in full, more than two instalments within a calendar year are not paid or are underpaid.

In addition;

• In instalment payments, underpayments of up to 10 TL (not exceeding 10% of the instalment) will not void the restructuring.
• If the restructuring becomes void, debtors will be able to benefit from the restructuring provisions to the extent of the instalment amounts they have paid.

PAYMENT AND INSTALMENTS

Advantages of Payment in Advance or in Two Instalments;

• If the premium principal and 10% of the D-PPI applied to the premium principal are paid in advance by 01.03.2021 at the latest, or on 31.03.2021 together with the late payment surcharge, 90% of the D-PPI amount will be cancelled.
• Provided that the first instalment is paid on time and in full, if the remaining premium principal and 50% of the D-PPI applied to the premium principal are paid in full by 30.04.2021, 50% of the D-PPI amount will be cancelled.

In Instalment Payments;

• Those who prefer instalment payment will be able to pay in 6, 9, 12 and 18 equal instalments in two-month periods.
• The amount to be updated according to the preferred number of instalments will be determined according to the following coefficients.

• For 6 equal instalments (1.045),
• For 9 equal instalments (1.083),
• For 12 equal instalments (1.105),
• For 18 equal instalments (1.15).

Other Payment Advantages

• If Bağ-Kur insured persons with premium debts are unable to pay their debts by 01.02.2021 or do not restructure them under the restructuring law;
• Their services with premium debts prior to 31.10.2020 (including October) will be suspended and their premium debts will be cancelled.
• The insurance coverage of those who continue their activities will be restarted as of 01.11.2020.