SGK Report Non-Submission Fine: Amount, Where to Pay? 2025 Update

Employees’ incapacity for work reports are closely monitored by the Social Security Institution (SGK). When an employee receives a medical report due to health issues, the employer must report that document to the SGK system within the legally required timeframe. Failing to report on time can cause harm to the employee and expose the employer to administrative fines.

As of 2025, the penalty for failing to report has been updated to reflect current rates. It is therefore important for both employers and employees to understand their legal obligations. Questions frequently arise about the amount of the fine, how it is paid, and the practical steps involved in the process.

What Is the SGK Report-Reporting Obligation?

Under SGK regulations, when an employee receives a medical report indicating temporary incapacity for work, the employer must submit the report through the e-report system to SGK within 5 business days at the latest.

• If the report is not submitted, processing is delayed and the employee’s benefit payment may be postponed.
• In addition, the employer may face an administrative monetary penalty.

This reporting obligation applies not only to full-time employees but also to part-time and irregular employees.

How Much Is the Failure-to-Report Penalty in 2025?

The 2025 penalty amount is calculated based on the minimum wage and the revaluation rate.

• For 2025, the failure-to-report penalty is set at 13,951 TL per unreported report (this is an illustrative current amount; the official figure is published in the SGK administrative fines schedule in the Official Gazette).
• The fine applies separately for each report that is not properly reported.

For example, if three employees’ reports are not reported in the same month, the employer may be fined three times the single-report amount.

When Is the Failure-to-Report Penalty Applied?

• When the employer fails to report the medical report at all,
• When the report is reported late,
• When the submitted information is incomplete or incorrect.

Assuming a late submission will avoid a fine is a mistake. SGK checks reports through the system promptly, and delays can trigger penalties.

Where Is the SGK Report Fine Paid?

There are several payment options for the fine:

1. Tax Offices: SGK administrative fines may be paid to the tax office where the employer is registered.
2. Banks: Payments can be made via the internet banking or teller services of banks that have agreements with SGK.
3. SGK Collection Services: Payments are accepted at SGK branch cash desks.
4. Interactive Tax Office: Payments by credit card can be made through the Revenue Administration’s online system.

What Is the Payment Deadline for the Fine?

• The SGK failure-to-report fine must be paid within 15 days after the penalty notice is served to the employer.
• If the fine is not paid within 15 days, a late payment interest will be applied to the amount due.
• A 25% discount is available for payments made in full at once.

Report-Reporting Process for Employers

To avoid fines, employers should observe the following steps:

• Report the medical certificate to the SGK e-notification system as soon as the employee receives it.
• Enter the report’s start and end dates, hospital information, and employee details accurately during submission.
• Keep the receipt generated by the system after the submission is completed.

Effects on the Employee When Reports Are Not Submitted

When a report is not reported properly, the consequences affect the employee as well as the employer:

• The employee’s temporary incapacity benefit will not be paid by the SGK.
• Delays in payment can create financial hardship for the employee.
• Repeated failures may lead the employee to file complaints or take legal action against the employer.

Appealing the Failure-to-Report Penalty

Employers have the right to appeal the penalty.

• An appeal can be filed with SGK by submitting a written petition within 15 days from the date of notification.
• If there are valid reasons such as system outages or force majeure, the fine may be canceled.
• If the appeal is rejected, the employer may pursue administrative legal remedies.

SGK Failure-to-Report Penalty: 2025 Summary

In 2025, the SGK failure-to-report penalty represents a significant financial burden for employers. To protect employees’ rights and avoid unnecessary costs, employers must ensure that medical reports are entered into the SGK system accurately and on time. Careful management of this process safeguards both the workforce and the employer from administrative sanctions.