Preparation of the SGK termination notice depends on the reason the employee leaves. The notice serves as an official declaration that the employer will no longer pay the employee’s social security contributions. If the document is not prepared, the employee remains registered as affiliated with the company for social security purposes. For this reason, an employer may face penalties not only for failing to prepare the termination notice but also for not paying the employee’s contributions.
Who Prepares the SGK Termination Notice?
The party responsible for preparing the SGK termination notice is the employer; in larger companies this task is usually handled by the human resources department. Regardless of company size, the employer is ultimately accountable for problems arising from failing to prepare the termination notice. The employer will be held responsible if the termination notice is missing.
What Is the Purpose of the SGK Termination Notice?
The function of the termination notice is to ensure that the legal right to social security is properly documented for all employee groups. The document also affects calculation of unemployment benefits paid by the Turkish Employment Agency (İŞKUR). Whether an employee is entitled to severance pay is determined through the same procedures. The presence of the termination notice is important to prevent irregularities during the exit process.
How Is the SGK Termination Notice Prepared?
Drafting the termination notice is the employer’s responsibility. The employer should keep the draft and ensure all sections are completed. The notice consists of several parts and each requested field must be filled in accurately. The employer is expected to have the employee’s full information on record.
Personal identification and residence information are collected when the employee joins the company, so these same details must appear on the termination notice. For foreign nationals, the identification number provided by the General Directorate of Population and Citizenship Affairs should be used.
Where Is the SGK Termination Notice Sent?
The destination for the SGK termination notice is the Provincial Directorate of the Social Security Institution (SGK). Submissions must be made online and signed by the employer. Notices sent to district SGK offices are considered misdirected and will be forwarded to the provincial directorate, which delays processing.
What Sections Does the SGK Termination Notice Contain?
The sections on the termination notice include:
- Identity and address information
- Insured’s social security details
- Occupation-related codes and information
- Insured service information
How Are the Sections of the SGK Termination Notice Filled Out?
Filling out the termination notice follows the layout of the form and is completed as follows:
- Identity and address information: Enter the employee’s T.C. identity number and address; for foreign nationals include origin and citizenship information. This part contains numbered fields (typically 1–14) and should reflect the employee’s registered residence information or contract data.
- Insured social security details: Provide the type of social security, social security number and total premium days. Enter the registry number, participant or fund number as required by the applicable insurance type.
- Occupation codes: Clearly state the code that corresponds to the reason for leaving the occupation. These codes can be checked on official SGK sources. If there are special insurance-related conditions tied to the occupation, they should be declared here.
- Insured service information: Indicate the length of service, reason for termination, any missing premium days at the time of leaving and the reasons for such shortfalls. Each possible situation has a separate field and all questions must be answered.
What Do the Codes on the SGK Termination Notice Mean?
The codes on the SGK termination notice identify the officially defined reason for the employee’s departure. These codes are standard and do not change by region, document or employer. Commonly used codes include:
- Employer termination during probation: 1
- Employee resignation during probation: 2
- Employee resignation from indefinite-term contract: 3
- Employer termination of indefinite-term contract for just cause: 4
- End of fixed-term contract: 5
- Departure due to retirement: 8
- Departure due to disability retirement: 9
- Death: 10
- Death due to workplace accident: 11
- Military service: 12
- Female employee leaving due to marriage: 13
- Termination due to meeting non-age retirement conditions: 14
- Collective dismissal: 15
- Transfer to another company belonging to same employer: 16
- Workplace closure: 17
- Contract end linked to completion of assigned work: 18
- Seasonal work completion: 19
Which Institution Created the Codes on the SGK Termination Notice?
The institution that established these codes is İŞKUR (Turkish Employment Agency). The codes exist to standardize unemployment benefit decisions and to inform parties involved in potential disputes. They also help related institutions collect statistical data on reasons for termination, and codes used for seasonal employment may differ accordingly.
Is a Termination Notice Prepared for Internships?
Using a termination notice for internships is not mandatory. For school-related internships, students are insured under agreements between schools and the workplace. That insurance is a narrower form of internship insurance and differs from regular employment coverage. Because an internship is not considered employment in the same way, a termination notice is not prepared at the end of the internship.
Is Preparing the SGK Termination Notice Mandatory?
There is a legal obligation to prepare the termination notice. Preparing the notice enables the employee to apply for unemployment benefits and notifies relevant institutions that the employer will no longer pay contributions from the declared date. For these reasons, preparing the notice benefits all parties involved.
What Penalties Apply if the SGK Termination Notice Is Not Prepared?
Penalties for failing to prepare the termination notice are applied per employee. Employers who do not prepare the notice within the legal timeframe and at least 30 days extra are subject to a per-employee fine. The base amount is adjusted relative to the minimum wage, so as the minimum wage rises the fine increases.
If an employee does not request the termination notice despite being warned, a reduced penalty equal to one quarter of the employer’s fine is applied to the employee.
These fines are administrative penalties and accrue interest if unpaid.
What Is the Latest Deadline to Send the SGK Termination Notice?
The deadline for submitting the termination notice is 10 business days from the employee’s termination date. If the notice is not submitted within this period, both employer and employee may face separate sanctions. If other required documents are present, the penalty applies only to the missing termination notice.
However, if other documents related to the employee’s social security or other required paperwork are also missing, the employer may face administrative fines starting from a larger amount (for example, several thousand TL). The fine for not providing the termination notice is imposed in addition to these penalties. If inspectors identify other deficiencies or irregularities in company records, the amount of the administrative fines will increase accordingly.