Can a BAĞ-KUR start date be moved back? One of the most frequently asked questions by BAĞ-KUR insured individuals is whether their BAĞ-KUR start date can be shifted to an earlier date. The most important point to note is that the earlier a person’s insurance start date, the more advantages they may have regarding retirement eligibility, including required premium payment days and age limits.
As is well known, those with older insurance start dates are eligible to retire earlier. This applies not only to BAĞ-KUR insureds but also to civil servants covered by the Emekli Sandığı and employees covered by the Social Insurance Institution who started work before 08.09.1999: once they meet the statutory age requirement, they may qualify for retirement under the 4A (SSK) system with 15 years and 3600 premium days. This is an important detail to consider.
Can a BAĞ-KUR Start Date Be Retroactively Set?
For BAĞ-KUR coverage based on self-employment and tax registration (commonly referred to as “Esnaf BAĞ-KUR”), a person who has not previously been registered with BAĞ-KUR — in other words, someone who never obtained a BAĞ-KUR number — cannot have their BAĞ-KUR start date moved back simply because they had earlier tax registration. In practical terms, retroactive BAĞ-KUR registration is not possible if a BAĞ-KUR number was never previously assigned.
Legislation concerning BAĞ-KUR clarifies that individuals who did not register with BAĞ-KUR by the law’s effective date are considered insured starting from the law’s publication date.
When Can a BAĞ-KUR Start Date Be Moved Back?
With the exception of certain special cases related to voluntary BAĞ-KUR contributions, the law specifies precise limits for how far back a BAĞ-KUR start date can be moved.
According to the regulations on retroactive BAĞ-KUR registration:
- If the BAĞ-KUR registration occurred after October 1, 2008, the start date cannot be moved earlier than 01.10.2008.
- If the BAĞ-KUR registration falls between October 4, 2000 and September 30, 2008, the start date cannot be moved earlier than 04.10.2000.
- If the BAĞ-KUR registration falls between April 20, 1982 and October 3, 2000, the start date cannot be moved earlier than 20.04.1982.
Details About Moving a BAĞ-KUR Start Date Back
If a BAĞ-KUR insurance start date was not established before 20 April 1982, 4 October 2000 or 1 October 2008, it cannot be retroactively moved to an earlier date, and such a change cannot be achieved through litigation.
Example under the law for those with tax registration but no BAĞ-KUR registration:
- For example, if a person’s BAĞ-KUR registration date is 1999 but they had an earlier tax registration, the earlier tax registration date may be considered as the start date. Concretely, if an individual had a BAĞ-KUR start date recorded in 1999 in Istanbul but had tax registration in Balıkesir between 1980 and 1985, and they can provide documentation proving that earlier tax registration, their BAĞ-KUR insurance start date may be set as 20 April 1982.
Constitutional Court Rulings on Retroactive BAĞ-KUR Start Dates
Many disputes over retroactive BAĞ-KUR start dates have been litigated in courts. These decisions were frequently appealed to the Court of Cassation, and Constitutional Court rulings have also significantly influenced outcomes.
As the highest judicial authority, the Constitutional Court settled these disputes in its 2008 decisions. The ruling published in the Official Gazette on 6 November 2008 clarified the matter: by decisions numbered 2004/9 and 2008/K, the Constitutional Court rejected arguments seeking broad retroactive BAĞ-KUR registration and confirmed that the then-current practice was constitutional and lawful.
What Is Early Retirement Based on Tax Registration?
For BAĞ-KUR insureds who previously had no insurance record, the possibility of retroactive debt-based recognition of service—often called retroactive BAĞ-KUR service determination—has, in some cases, enabled up to eight years of earlier retirement. This practice is sometimes referred to as “early retirement based on tax registration.”
Previously, individuals with tax registration at tradesman or artisan chambers before 2000 were automatically expected to be covered by Social Security. However, laws enacted in 2000 and later in 2008 largely closed the door to broad retroactive borrowing of premiums. Although occasional favorable decisions from the Court of Cassation appeared, comprehensive legislative changes were discussed and a new regulation was anticipated in 2019.
Notable Exceptions for Early Retirement via Tax Records
There are notable exceptions regarding early retirement based on tax records. For those with even a single day of BAĞ-KUR registration before 04.10.2000, subsequent business partnerships or tax registrations after their initial registration could allow their insurance record to be moved back earlier than 20 April 1982. Similarly, those with chamber registrations could have their insurance start dates adjusted up to 22 March 1985.
However, individuals whose BAĞ-KUR registration occurred after 04.10.2000 generally cannot move their BAĞ-KUR start date to a date before 2000.
Retroactive BAĞ-KUR Registration Rules
Tradespeople who began activities before 2000 but did not register with BAĞ-KUR by 4 October 2000 cannot obtain retroactive registration. For these people, SGK rights and obligations start as of 04.10.2000. For BAĞ-KUR registrations made before 01.10.2008, if a person had tax registration or chamber membership up to 04.10.2008, their BAĞ-KUR start date may be moved back accordingly.
In some cases, previously deleted BAĞ-KUR records can be reactivated. For tradespeople who did not register with BAĞ-KUR but had tax records (often described as “tax registered but no BAĞ-KUR registration”), the effective latest start date for consideration has been 01.10.2008.
Requests for Debt-Based Rights
The largest demand related to retroactive BAĞ-KUR start dates concerns tradespeople who did not register before 2000 and therefore cannot retire when they reach retirement age. Organizations such as the Turkish Confederation of Tradesmen and Craftsmen have advocated that tax records or chamber registrations be considered when determining BAĞ-KUR insurance start dates.
Many tradespeople who could have retroactively purchased coverage were unable to do so for financial reasons. Their appeals focus on recognizing prior tax and chamber registrations so they can claim a retroactive debt-based right to retirement, because without BAĞ-KUR registration before 2000 they are otherwise ineligible despite being of retirement age. Consequently, pre-2000 tax and chamber records are critically important for these cases.
Gaining Up to Eight Years
Based on tax and chamber records, tradespeople who previously had no BAĞ-KUR registration could in some circumstances be recognized as insured as of 01.10.2008, effectively gaining up to eight years compared to later registration dates. For example, a shopkeeper who opened a store on 01.05.2005 and maintained tax registration but never registered with BAĞ-KUR could be recorded as insured from 01.10.2008 if they apply to SGK, which can be a significant benefit.