Operating an independent commercial enterprise entails significant administrative and statutory responsibilities. Within this scope, managing accrued premium liabilities under the self-employed social security scheme (statutorily designated as Article 4/1-b, formerly known as Bağ-Kur) can present complex legal and financial challenges for real persons and corporate partners.
Pursuant to relevant social security legislation, the regulatory authority has introduced an administrative facilitation for insured members carrying premium arrears. Insured parties are statutorily permitted to suspend their past accrued premium liabilities, thereby optimizing their current balance sheets and clearing outstanding administrative encumbrances.
LIABILITY SUSPENSION1. Suspension of Statutory Coverage: Mitigation of Premium Arrears
The primary legal objective of this statutory mechanism is the provisional liquidation of unremitted premium debts belonging to periods prior to and including April 30, 2021.
Procedural Execution of the Suspension:
- In the event that premium arrears exist as of April 30, 2021, and remain unremitted, the Social Security Institution (SGK) shall automatically execute a suspension of the subject coverage period.
- The accrued premium debts corresponding to the suspended period are wholly expunged from active collections and shall no longer be subject to administrative execution by the Institution.
- Concurrently with the erasure of the liability, the accrued insurance service days corresponding to said period are provisionally deactivated and excluded from active retirement pension calculations.
- Provided that the commercial activities constituting the basis of the insurable status persist, statutory coverage shall automatically resume de novo effective from May 1, 2021.
2. Restitution of Suspended Service Periods (İhya): Re-acquisition of Accrued Days
Should the insured party subsequently require the deactivated service periods to satisfy the statutory time requirements for old-age pension entitlement, the administrative process of "restitution" (ihya) may be invoked.
The Restitution Process Step-by-Step:
- Administrative Petition: A formal written declaration must be submitted to the Social Security Institution requesting the reactivation of the suspended service periods.
- Actuarial Calculation: The total premium debt to be remitted is calculated based on the statutory minimum wage gross base in effect on the date of the restitution application.
- Lump-Sum Remittance: Upon single lump-sum payment of the assessed and notified amount within a strict statutory period of 3 (three) months, the corresponding service days are fully restored to the active pension account.
Statutory Interpretations Clarified by Kanunify
Response: This statutory mechanism is applicable to tradespersons, craftsmen, independent professionals, corporate shareholders, and agricultural laborers insured under the scope of Article 4/1-b (excluding neighborhood mukhtars and voluntary insureds).
Response: Negative. The restitution mechanism is purely discretionary. The insured party may exercise this option exclusively when the specific service days are required to meet the legal threshold for retirement pension eligibility.
Response: Affirmative. Without awaiting the automated administrative processes of the Institution, insured parties may actively demand immediate suspension by filing a formal petition via the e-Government portal or directly to the competent Social Security Center.
Ensure your long-term retirement benefits are protected against unresolved social security liabilities. For comprehensive risk analysis and professional guidance, Kanunify remains at your disposal.