On Decrees Having the Force of Law Published in the Field of Social Insurance

Dear Member,

The Decrees, whose numbers and names are stated below, have been published and entered into force in the Official Gazette No. 143, dated July 30, 2026:

  • Decree Having the Force of Law No. 82/2026, titled “Regarding Premium Support to be Applied to Insured Persons under the Social Security Law for the July 2026-September 2026 Period”
  • Decree Having the Force of Law No. 83/2026, titled “Regarding Premium Rates to be Applied to Insured Persons under the Social Security Law”
  • Decree Having the Force of Law No. 84/2026, titled “Regarding Premium Support to be Applied to Insured Persons under the Turkish Cypriot Social Insurance Law for the July 2026-September 2026 Period”, and
  • Decree Having the Force of Law No. 85/2026, titled “Regarding the Payment of Overdue Premium Debts and Late Payment Penalties for the Period of January 01 – June 30, 2026, for Insured Persons under the Turkish Cypriot Social Insurance Law”.

With these Decrees Having the Force of Law, significant regulations have been made in Social Insurance practices concerning employers. In summary, the following points stand out in the Decrees:

  1. Premium Support for July–September 2026 Period Continues

With the published Decrees No. 82/2026 and 84/2026, a new premium support scheme covering July, August, and September 2026 has entered into force for insured employees under both the Social Security Law and the Turkish Cypriot Social Insurance Law. The aim of this support is to reduce the premium burden on businesses, protect employment, and encourage female employment. The Decree specifies those who can benefit from the support; however, some sectors have been excluded from the scope of support. The support rate varies according to the employee’s nationality, gender, and the sector of activity.

  1. Conditions for Benefiting from Support

To benefit from premium support, employers must:

  • To benefit from the support, employers must have paid or restructured their social insurance premium debts, comply with the restructuring conditions, deposit employee premiums by the 15th of the month following the relevant month, and fulfill other conditions specified in the Decree.
  • Not terminate the employment of their employees until September 30, 2026 (except for specified exceptions),
  • Ensure that payroll and premium information is accurate and complete.
  • In case of violation of these conditions, the provided premium support may be reclaimed.
  1. Regulation of Premium Rates

With Decree Having the Force of Law No. 83/2026, premium rates for sickness, disability, old age, and death insurance branches for insured persons under the Social Security Law have been re-regulated. Within the scope of this regulation, changes have been made to state contributions and insured/employer shares in some insurance branches. The Decree entered into force as of July 29, 2026.

  1. Opportunity for Restructuring Overdue Premium Debts

With Decree No. 85/2026, a new payment facility has been introduced for overdue premium debts and late payment penalties for the period of January 1, 2010 – June 30, 2026, under the Turkish Cypriot Social Insurance Law.

Within the scope of the relevant Decree:

  • Applications must be made to the Social Insurance Department by September 15, 2026.
  • Cash and installment payment options are available. With the cash payment option, the entire premium debt and only 10% of the late payment penalty can be paid, and the remaining late payment penalties will be waived.
  • Employers will also be able to benefit from installment payment options.

Our members are strongly advised to carefully review the application deadlines, payment obligations, and conditions for benefiting from support specified in the published decrees.

 

For all relevant Decrees, please click here.

 

Sincerely,

Turkish Cypriot Chamber of Commerce

 

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