Management of Sick Leave and Social Security (SSI) Reporting in Turkey

Ensuring compliance with the Social Security Institution (SSI/SGK) regarding employees on sick leave is vital for avoiding administrative fines. In the Turkish social security system, specific rules apply to the calculation of working days and the reporting of temporary incapacity.

1. General Principles of SSI Reporting

• The 30-Day Rule:For SSI purposes, every full month is considered 30 days, and a year is 360 days, regardless of the calendar.
• Part-Time and Hourly Work:For employees working on an hourly basis, the total monthly working hours are divided by 5 (the legal daily working limit) to determine the number of reported days.
• Pro-Rata Calculation for 31-Day Months:If an employee has missing days (due to sick leave, unpaid leave, etc.) in a month that has 31 days, the reported days are calculated by subtracting the missing days from 31. For example, if an employee is on sick leave for 10 days in August, they are reported for 21 days (31 minus 10).

2. Reporting Missing Days (Eksik Gün)

Employers must specify the reason for any employee being reported for less than 30 days using specific “Missing Day Codes” in the monthly e-Declaration (e-Bildirge).

• Common Reasons:Medical reports (sick leave), unpaid leave, disciplinary action, strikes, or natural disasters.
• Documentation:While physical submission of “Annex 8” forms has largely been phased out for most workplaces, employers must still retain the supporting documents (medical reports, signed leave forms, etc.) to present them during official audits.

3. “Not Working” Declaration (Çalışmazlık Girişi)

To enable an employee to receive a Temporary Incapacity Allowance from the SSI, the employer must confirm that the employee did not work during their recovery period.

• Deadline:This confirmation must be entered into the “SSI Medical Payments System” by the 26th day of the following month (aligned with the monthly premium declaration deadline).
• The Risk of Working While on Leave:If an employee is found to be working while holding a valid medical report, the employer may be held liable for all medical expenses incurred by the SSI and face administrative fines.

4. Salary Payments and SSI Allowances

• The Offset Method:Generally, employers do not pay wages for the days an employee is on sick leave; the employee receives an allowance directly from the SSI. However, many corporate employers choose to pay the full salary to prevent loss of income for the employee. In such cases, the employer may deduct the SSI allowance from the employee’s next salary or request the employee to refund the allowance to the company.
• Verification:Employers should regularly check the “E-Ödenek” system using the employee’s ID number to monitor any medical reports issued, as employees may sometimes fail to notify the HR department promptly.