Social Security Institution has published a General Letter on 17.06.2021 regarding "The Process About the Occupational Code and Name Changes."

The statements on the SSI General Letter are as below:

a) The administrative fines would be applicable as of the merged Income Tax and Social Security Premium Declaration effective date.

b) If an employee applies for an occupational code and name change to the authorities, there will be no administrative fine for that process.

Social Security Institution has published Circular No. 2021/11 to provide details about the employee registration process during the construction license application.

Per the SSI Circular, the related processes have been completed for the employee registration procedures during the application period of construction certifications for the workplaces where automatic registrations are made by governorships, municipalities, and other public and private legal entities, which are authorized to issue licenses.

Accordingly, for the construction license applications by the employers, if the related data of the employees who will work on that construction is provided to the legal Institution which is in charge with license applications and if that Institution transfers these data to the Social Security Institution via the online portal, the registration procedures would be done automatically, and it would be no required to submit an employee hire form again.

In case of the death of an employee, there are some payment obligations of the employers due to Labor Law No. 1475, Article 14, and the Turkish Code of Obligations No. 6098.

In case of the employee's death, all salaries, benefits in kind, and private life insurance guarantees would need to be paid to the employee's legal heir.

In addition, the following payments would also be applicable in case of the death of an employee:

1. Severance Payment

Per the 14^th Article of Labor Law No. 1475, in case of the termination of an employment contract upon the employee's death, the severance payment equal to a 30-day salary should be paid to the employee for each full year that has passed during the period of the service/employment contract as of the starting date of the employment. For periods exceeding one year, the payment should also be made based on the same proportion.

Also, in case of the employee's death, the severance payment per the above statements should be paid to the legal heirs of the employee.

According to these statements, if the employee has completed 1 year, it is an obligation to pay severance pay to their legal heirs.

The Tax Amnesty Law No. 7326 has been published with the Official Gazette numbered 31506 and dated 09.06.2021.

Social Security Institution has published the Circular No. 2021/20 related to this Law.

In the Circular, the application methods for the SSI receivables are elaborated along with the statements on the Tax Amnesty Law No. 7326.

The details under the topic "Application Timeline, Methods and Instalment Payments" can be summarized as below:

Per the 9th Article of Law No. 7326, the application deadline for the social security receivables is 31.08.2021 until 23.59. Furthermore, the applications would need to be done in person via mail, e-Government portal, or e-SSI portal.

Regarding the employees working under the status of Law No. 5510, Article 4/a; the applications can be done via e-SSI with the password or via mail for social security premiums, unemployment premiums, social security support premium, administrative fines, stamp taxes, special process tax, education contributions, outstanding premiums due from under-employment.