Administrative Fines to be Applied According to SS and GSS Law
ADMINISTRATIVE FINES TO BE IMPLEMENTED ACCORDING TO SS and GSS LAW (TL)
(For the period of 01.01.2022 – 31.12.2022)
For those who do not submit the insured job entry declaration and the GSS entry declaration in due time and in accordance with the form and procedure determined by the Institution, monthly minimum wage for each insured(*)
5.004.00
In case it is understood from the court decision or the determinations made by the inspection and control officers of the Institution or the audit staff of other public administrations that the insured employment entry declaration has not been given, or from the information and documents obtained from banks, revolving fund organizations, public administrations and institutions and organizations established by law,
— Twice the monthly minimum wage for each insured at the first determination
10,008.00
— In the amount of five times the monthly minimum wage for each insured, for the second time in a year
25.020.00
Those who do not submit the workplace declaration in accordance with the form and procedure determined by the Institution within the legal period:
— Three times the minimum wage (*) for public administrations and those who have to keep books on a balance sheet basis.
15.012.00
— For those who have to keep other books, twice the monthly minimum wage(*)
10,008.00
— A monthly minimum wage (*) for those who are not obliged to keep books.
5.004.00
For each action to those who do not submit their monthly premium and service certificate in due time and in the manner and method determined by the Institution; not to exceed twice the monthly minimum wage (10,008.00 TL),
— In case the document is original, in the amount of one-fifth of the monthly minimum wage per the number of insured persons registered in the document.
1,000,80
— In the event that the document is an annex, in the amount of one eighth of the monthly minimum wage per the number of insured persons registered in each supplementary document.
625.50
— In the event that the additional document is issued ex officio by the Institution due to the fact that the information and documents showing that the insured work less than thirty days are not submitted in due time or the information and documents provided are not deemed valid by the Institution, an amount equal to half of the monthly minimum wage per the number of insured persons registered in each additional document.
2,502,00
As a result of the court decision of the document, the determinations made by the officers assigned with the inspection and control of the Authority, or the investigations, audits and examinations made by the inspection staff of other public administrations, or from the information and documents obtained from banks, revolving funds, public administrations and institutions and organizations established by law, services or earnings are transferred to the institution. In the event that it is related to the insured who are not notified or under-reported, regardless of whether the document is original or supplementary, whether it is issued by the employer or not, the amount is twice the monthly minimum wage.
10,008.00
Two times the monthly minimum wage for each month in which the deficient labor amount determined not to have been reported to the Institution by the officers of the Institution authorized to examine the books and documents, assigned with audit and control, or based on the reports prepared by the SMMM and CPAs.
10,008.00
In case the workplace books, records and documents are not submitted in full without force majeure within 15 days despite the written warning made by the Institution for examination by the Institution's inspection and control officers, or if the books are not certified:
— Twelve times the monthly minimum wage for those who are obliged to keep books on a balance sheet basis.
60,048,00
— Six times the monthly minimum wage for those responsible for keeping other books.
30,024,00
— Three times the monthly minimum wage for those who are not obliged to keep books.
15.012.00
Despite submitting all the books and documents within the given period, if the book entries are deemed invalid, for each calendar month in which the invalidity occurs:
— Half of the monthly minimum wage, not to exceed twelve times the minimum wage (60,048,00 TL) for those who are obliged to keep books on a balance sheet basis.
2,502,00
— Half of the monthly minimum wage, not exceeding six times the minimum wage (30,024.00 TL) for those who are obliged to keep other books.
2,502,00
— Half of the monthly minimum wage, not to exceed three times the minimum wage (15,012.00 TL) for those who are not obliged to keep books.
2,502,00
While it is necessary to keep a book on the balance sheet basis, if the book is kept on the basis of the operating account, it is twelve times the monthly minimum wage.
60,048,00
Half of the monthly minimum wage for each payroll deemed invalid.
2,502,00
Without applying an administrative fine for invalidity acts in terms of books and documents submitted for examination after the submission period has expired and which are found to be invalid in whole or in part:
— Twelve times the monthly minimum wage for those who are obliged to keep books on a balance sheet basis.
60,048,00
— Six times the monthly minimum wage for those who are obliged to keep other books.
30,024,00
— Three times the monthly minimum wage for those who are not obliged to keep books.
15.012.00
Public administrations, institutions with revolving funds, institutions and organizations established by law and banks that do not provide the information and documents requested by the Institution in writing within one month at the latest regarding the minimum labor practice, shall be paid twice the monthly minimum wage.
10,008.00
For the insurance holders under 4/b (Bağ-Kur) for which they are registered and registered according to their own legislation, a monthly minimum wage (*) is paid to the institutions and organizations and legal entities that do not submit it to the Institution by issuing an insured employment statement.
5.004.00
Institutions and tax offices that do not notify the 4/b insured persons who have declared that their activities are terminated to the Institution and to them, in the amount of monthly minimum wage(*).
5.004.00
Public administrations that do not notify the Institution of the event that caused the disability from duty within the prescribed period, in the amount of the monthly minimum wage(*).
5.004.00
Public administrations and institutions with revolving funds, institutions under the Banking Law No. 5411, institutions and organizations established by law, in the amount of monthly minimum wage(*)
5.004.00
In the transactions to be determined by the Institution, public administrations and banks, which check whether the persons they deal with are registered in terms of insurance, and do not notify the Institution about the uninsured persons, are paid one-tenth of the monthly minimum wage per insured(*).
500.40
During the establishment of the company, employers who notify the number of insured persons to be employed and their starting date to the trade registry offices, to the trade registry offices that do not notify these notifications to the Agency in due time, for each notification obligation, the monthly minimum wage(*)
5.004.00
Information and documents related to the construction permit and all other license or license transactions, and employment information, if any, which are the basis for their issuance, to the governorships, municipalities and other public and private legal entities authorized to issue licenses, to the Authority, at a minimum monthly minimum for each notification obligation. fee amount(*)
5.004.00
An amount of five times the monthly minimum wage to employers, insurance holders, business owners and other persons related to this job, who prevent the officers of the institution assigned with inspection and control from performing their duties during the examination and investigation arising from the Law No. 5510.
25.020.00
Employers, insurance holders, business owners and other persons related to this business, who use force and threat to prevent the officers of the institution assigned with supervision and control from performing their duties, are paid ten times the monthly minimum wage.
50,040,00
Information and documents requested by the Authority from public administrations, banks, revolving fund organizations, institutions and organizations established by law, and other real and legal persons within the scope of Article 100 of Law No. 5510;
— An amount of five times the monthly minimum wage for those who do not pay within the specified period without force majeure.
25.020.00
— For late payers, twice the monthly minimum wage.
10,008.00
In the payments of temporary incapacity allowance to the insurance holders within the scope of 4/a, the notifications requested from the employers by the Institution pursuant to Article 100;
— One tenth of the monthly minimum wage per insured if it is not done within the specified period and in electronic environment.
500.40
— Half of the monthly minimum wage per insured if not done at all.
2,502,00
Information entry of the service information of the insured under 4/c into the software program created by the Institution within the scope of Article 100;
— In the event that it is not sent electronically within the specified period, in the amount of one-fifth of the monthly minimum wage per insured, provided that it does not exceed twenty-four times the minimum wage valid in December of the relevant year.
1,000,80
— In case of late delivery, one tenth of the monthly minimum wage per insured, provided that it does not exceed twenty-four times the minimum wage valid in December of the relevant year.
500.40
Those who do not make the notification regarding the start or end of fund participation to the funds included in the temporary article 20 of the Law No. 506 and those whose insurance coverage within the scope of 4/a has ended, within the time limit or in accordance with the form and procedure determined by the Agency, or by the Agency via internet, electronic or About one tenth of the minimum wage for each insured or fund participant (*), provided that it does not exceed the amount of the penalty that should be imposed for not presenting the books and documents that they are obliged to keep due to these acts committed in a calendar month.
500.40
According to the sixth paragraph of Article 100 of the Law No. 5510, the amount of half of the monthly minimum wage for those who do not enter information about the dependents of the general health insurance holders on time and those who are not their dependents.
2,502,00
To be made in accordance with the Additional Article 6 of the Law No. 5510
In the event that the notification or control obligation is not fulfilled, the monthly minimum wage for each act
5.004.00
"Declaration on Those to be Worked for 10 Days or More in Home Services";
— An amount of minimum wage for each insured if it is not given within the legal time.
5.004.00
— For those who are decided to be processed after the necessary examination through the officers of the Institution assigned with inspection and control, if they are given outside the legal period, to be paid for each month the insured is employed and separately for each insured, and to double the monthly minimum wage (10,008.00 TL). ) in the amount of one-fifth of the minimum wage, not to exceed
1,000,80
— If it is understood that the declaration given out of the legal period is given for the insured/insured additionally employed, in the amount of one eighth of the minimum wage, for each month and separately for each insured, and not to exceed twice the monthly minimum wage (10,008.00 TL).
625.50
— An amount of one tenth of the minimum wage, if the notification regarding the dismissal of the insured who has been employed in domestic services for 10 days or more is not submitted in due time.
500.40
— As a result of the court decision that the insured is employed in domestic services for 10 days or more in a month, without any notification, as a result of the determinations made by the officers of the Institution charged with inspection and control, or the investigations, audits and examinations to be carried out by the supervisors of other public administrations in accordance with their own legislation, or banks, If it is determined from the information and documents received from revolving fund organizations, public administrations and institutions and organizations established by law, in case it is understood that services or earnings are not reported to the Agency or that they are under-reported, an amount equal to twice the minimum wage.
10,008.00
For each workplace where it is understood that the earnings or services subject to premium of the insured in the concise and premium service declaration are not reported, incomplete or late; not to exceed twice the monthly minimum wage (10,008.00 TL),
— In case the declaration is original, in the amount of one-fifth of the monthly minimum wage per the number of insured persons registered in the declaration.
1,000,80
— In case the declaration is annexed, one-eighth of the monthly minimum wage per the number of insured persons registered in each supplementary document.
625.50
— In the event that the additional declaration is issued ex officio by the Institution due to the fact that the information and documents showing that the insured work less than thirty days are not submitted in due time or the information and documents provided are not deemed valid by the Institution, an amount equal to half of the monthly minimum wage per the number of insured persons registered in each additional document.
2,502,00
As a result of the court decision of the concise and premium service declaration, the determinations made by the officers of the Authority charged with inspection and control, or the investigations, audits and examinations made by the inspection staff of other public administrations, or as a result of the information and documents obtained from banks, revolving funds, public administrations and institutions and organizations established by law. for each workplace in the monthly declaration, regardless of whether the declaration is original or supplementary, whether it is prepared by the employer or not.
— In the amount of the monthly minimum wage per insured, not to exceed three times the monthly minimum wage (15,012.00 TL) for public administrations and those obliged to keep books on the balance sheet basis.
5.004.00
— Half of the monthly minimum wage per insured, provided that it does not exceed twice the monthly minimum wage (10,008.00 TL) for those who are obliged to keep other books.
2,502,00
— In the amount of one third of the monthly minimum wage per insured, not to exceed the monthly minimum wage (5.004.00 TL) for those who are not obliged to keep books.
1.668,00
If it is understood that only the earnings of the insured persons who are reported from each workplace in the concise and premium service declaration are under-reported, regardless of whether the declaration is of original or additional nature and whether it is issued by the employer, it is less than one tenth (less than 500.40 TL) of the monthly minimum wage, or more than twice. In the amount of the determined premium basis, not more than (TL 10,008.00)
In the concise and premium service declaration, the name and code of the profession suitable for the work actually performed by the insured in their workplaces, and the monthly minimum wage (5.004.00 TL) for each workplace that is falsely reported, in tenth of the monthly minimum wage per insured whose profession name and code is falsely reported. in the amount of one
500.40
(*) Except for those issued pursuant to a court decision, the determinations made by the inspection and control officers of the Institution, or the investigations, inspections and examinations to be carried out by the inspectors of other public administrations in accordance with their own legislation, or the documents received from the public administrations, the declaration orIn the event that the document is issued automatically within 30 days after the legal period of the document and the said penalties are paid within 15 days from the day following the notification date, the prescribed penalties are applied over the amount corresponding to one fourth.