SGK and GSS contributions in 2024 — how much they are, how to check and pay outstanding premiums — are summarized in this article. Below you will find clear answers to frequently asked questions about SGK and GSS contributions.
WHAT IS THE SGK CONTRIBUTION?
SGK contribution is the payment made to the Social Security Institution (Sosyal Güvenlik Kurumu) that funds employees’ social security rights. The amount depends on the employee’s salary, duration of insurance, insurance category and branches of coverage. SGK contributions consist of three main parts: insurance premium, unemployment insurance premium and stamp tax. These payments must be made by the end of each month. Payments can be completed through the e-SGK system.
Insurance premium covers retirement, disability, death, health, maternity and occupational accident and disease risks. This premium is shared between employer and employee, and rates vary by insurance branch.
Insurance premium rates for 2024 are as follows:
- Retirement, disability and death insurance: Employer 11.5%, Employee 9%
- Health insurance: Employer 7.5%, Employee 5%
- Maternity insurance: Employer 2%, Employee 0%
- Occupational accident and disease insurance: Employer 0.5% to 6.5%, Employee 0%
- Unemployment insurance premium: Provides unemployment benefits when a worker becomes unemployed. Paid by both employer and employee. Rate in 2024: Employer 2%, Employee 1%
- Stamp tax: A tax applied on the employee’s wage, paid by the employee. Rate in 2024: 0.759%
HOW MUCH IS THE SGK CONTRIBUTION IN 2024?
In 2024 the SGK contribution is calculated based on the minimum wage. The minimum wage for 2024 is 17,002.12 TL. Example calculations for 2024:
- Insurance premium: 17,002.12 TL × (11.5% + 7.5% + 2% + 0.5%) = 4,100.5125 TL
- Unemployment insurance premium (employee portion shown separately above): 400.05 TL
- Total: 4,503.06 TL
EMPLOYER COST FOR A WORKER PAID THE MINIMUM WAGE
The employer cost for a minimum-wage employee equals the gross pay plus the employer’s share of SGK contributions. For 2024 the breakdown is:
- Gross minimum wage: 20,002.50 TL
- SGK contribution (employer share — 20.5%): 4,100.5125 TL
- Employer unemployment insurance (2%): 400.05 TL
- Total employer cost: 24,503.06 TL
- Total employer cost with a 5-point discount: 23,502.94 TL
HOW TO PAY SGK CONTRIBUTIONS
SGK contributions must be paid by the end of each month. Payments can be made through the e-SGK platform, accessible from SGK’s official website. e-SGK allows employers and employees to pay premiums, check debts, obtain service records, submit retirement applications and query health services.
To pay SGK contributions via e-SGK:
- Log in to e-SGK as “Employer” or “Insured”.
- Click the “Premium Debt Inquiry” menu.
- Click the “Make Payment” button.
- Select the bank or PTT for payment.
- Enter the payment amount and period information.
- Confirm the details.
- You will be redirected to the selected bank’s or PTT’s payment site.
- Complete the payment process on the payment site.
WHAT HAPPENS IF SGK CONTRIBUTIONS ARE NOT PAID?
If SGK contributions are not paid, both the employer and the employee may face sanctions. Consequences include:
- Periods with unpaid contributions are not counted toward the employee’s insurance duration, which can delay or jeopardize retirement eligibility.
- Employees with unpaid contributions cannot benefit from public health services and may have to pay for treatment.
- Employers who fail to pay are subject to administrative and financial penalties by SGK, including late interest and fines, and in severe cases criminal or administrative sanctions.
Hourly minimum wage amounts: https://www.ssk.biz.tr/saatlik-asgari-ucret/
WHAT IS THE GSS CONTRIBUTION?
GSS contribution stands for General Health Insurance. It is paid to SGK so individuals can access public health services. The amount varies according to income, insurance status and coverage branch and is generally calculated on the basis of the minimum wage.
HOW MUCH IS THE GSS CONTRIBUTION IN 2024?
With the 2024 minimum wage set at 17,002.12 TL, the GSS contributions for different groups are calculated as follows.
GSS contribution for employed persons (4/A)
Employed persons are classified as 4/A insured. GSS for employed people is shared between employer and employee. In 2024 the rates are Employer 7.5% and Employee 5%.
- Employer GSS share: 17,002.12 TL × 7.5% = 1,275.16 TL
- Employee GSS share: 17,002.12 TL × 5% = 850.11 TL
- Total: 2,125.27 TL
GSS contribution for unemployed or self-paying persons (4/B)
Uninsured or self-paying individuals are classified as 4/B insured and pay GSS themselves. The standard rate in 2024 is 12%, but actual amounts vary with household income.
Household income is assessed by combining the incomes of the individual and dependents; household size counts the individual and dependents. Sample 2024 calculations:
- If household income is less than one-third of the minimum wage: 17,002.12 TL × 12% × 1/3 ≈ 680 TL
- If household income is between one and two times the minimum wage: 17,002.12 TL × 12% × 2/3 ≈ 1,360 TL
- If household income is more than twice the minimum wage: 17,002.12 TL × 12% ≈ 2,040 TL
GSS CONTRIBUTION FOR BLUE CARD HOLDERS
Blue Card holders are former Turkish citizens residing in Turkey under a blue card. They pay their GSS contribution themselves. The 2024 rate is 12%, and contributions for blue card holders are calculated on a base equal to twice the minimum wage; using the standard minimum-wage base gives:
2024 GSS for blue card holders: 17,002.12 TL × 12% ≈ 2,040 TL
GSS CONTRIBUTION FOR FOREIGN NATIONALS
Foreign nationals with residence in Turkey and a foreign identity number must pay GSS themselves. For 2024 the example calculation is:
- Foreign nationals: 17,002.12 TL × 12% ≈ 2,040 TL
WHAT HAPPENS IF GSS CONTRIBUTIONS ARE NOT PAID?
GSS contributions are due by the end of each month. If GSS is not paid, both SGK and the tax office can apply penalties. Consequences include:
- The person cannot use public health services and may need to pay for treatment at hospitals.
- Unpaid GSS becomes a debt to SGK, with late interest and penalties applied.
- The tax office may treat unpaid GSS as a tax loss and apply related fines.
HOW TO CHECK GSS DEBT
GSS debt inquiry lets individuals view their outstanding GSS premiums owed to SGK. Debt inquiry is available through the e-Government (e-Devlet) system.
To check GSS debt in e-Devlet:
- Log in to e-Devlet with your Turkish ID number and password.
- Open the “Social Security Institution” menu.
- Select the “General Health Insurance” submenu.
- Click “GSS Premium Debt Inquiry.”
- Click the “Query” button to view outstanding amounts and payment details.