New Regulation on the Deferral and Installment Payment of Debts Owed to the Social Security Institution (SGK)
Following the General Communiqué on Collection (Series: B No. 20) issued by the Ministry of Treasury and Finance, published in the Official Gazette dated 16.06.2026 No. 33282, the Social Security Institution (SGK) has introduced significant changes to the procedures and principles governing the deferral and installment payment of debts owed to SGK, through Circular No. 2026-15 dated 19.06.2026.
1. Interest Rate and Term for New Deferral Applications
Debtors who are subject to enforcement proceedings and who submit a deferral request by 31.08.2026 (inclusive) will benefit from an annual deferral interest rate of 29%.
Debtors with a liquidity ratio between 0.51 and 1.00 may be granted installment terms of up to 36 months, while those with a liquidity ratio of 0.50 or below may be granted terms of up to 72 months, payable in equal installments.
The liquidity ratio is calculated as follows: for taxpayers keeping books on a balance-sheet basis, (Current Assets – Inventories) / Short-Term Liabilities; for taxpayers keeping books on a cash basis, (Cash + Bank + Short-Term Receivables) / Short-Term Liabilities.
2. First Installment (Down Payment) Obligation
Debtors submitting a deferral request by 31.08.2026 must pay their first installment by that date at the latest. The deferral arrangement will take effect as of the date on which the full first installment amount is paid. Failure to pay the first installment within the specified period will result in the debtor losing eligibility for the favorable 29% deferral interest rate.
3. Additional Term for Pending Deferral Applications
Debtors who submitted a deferral request prior to 04.06.2026, have paid their first installment, and whose application is either still pending a decision by the competent authority or already under an ongoing deferral arrangement, may request an extension of the remaining installment term — up to 18 months (for a liquidity ratio between 0.51 and 1.00) or up to 36 months (for a liquidity ratio of 0.50 or below). Such requests will be evaluated and finalized by the unit currently administering the deferral arrangement, without regard to the debt amount or authorization thresholds.
For these debtors, the interest rate applicable at the time will apply to the period from the original deferral request date until 16.06.2026, and the annual rate of 29% will apply from 16.06.2026 (inclusive) onward.
4. Treatment of Overdue Installments
Where installments become overdue as of 31.08.2026 after a deferral arrangement has already been established, such overdue amounts may be added to the existing payment plan, provided that the first two installments have been paid and there is no other unpaid installment. However, debts with payment due dates after 31.08.2026 (i.e., relating to July 2026 and subsequent periods) will not be added to the existing plan; a separate deferral request may be filed for these debts, subject to the deferral interest rate in effect at that time.
5. Increase in the Collateral Threshold
The collateral requirement applicable to deferral arrangements has been raised from TRY 1,000,000 to TRY 10,000,000. No collateral will be required for debts up to TRY 10,000,000; for debts exceeding this amount, collateral equal to half of the amount in excess of TRY 10,000,000 will be required.
6. Authorization Limits
For deferral applications submitted by 31.08.2026, and regardless of the debt amount, claims up to TRY 18,000,000 in Istanbul, Ankara, and Izmir, up to TRY 15,000,000 in other metropolitan provinces, and up to TRY 13,000,000 in non-metropolitan provinces will be evaluated and finalized directly by the relevant social security center directorates handling the enforcement proceedings. Claims exceeding these thresholds will be evaluated and finalized directly by the Provincial Social Security Directorates, without any amount limitation, and will not be referred to the Central Organization for review.
7. Suspension of Enforcement Proceedings
Following payment of the first installment, enforcement, seizure (haciz), and sale proceedings will be suspended for as long as the deferral arrangement remains in effect. Vehicle detention annotations (yakalama şerhi) will be lifted upon payment of the first installment. For movable and immovable property already put up for sale, the sale process will be cancelled provided that the first installment and all related costs are paid before the scheduled sale date. However, the underlying liens (haciz) on such vehicles and property will remain in effect.
8. Debts Excluded from the Scope of This Regulation
Debts that have been restructured under special laws and whose restructuring had not been broken as of 19.06.2026 cannot be deferred under this regulation. For receivables falling within this scope, deferral interest previously collected under Article 48 of Law No. 6183, based on the rate in effect at that time, cannot be refunded or offset.
Conclusion
This regulation offers a significant deferral and installment opportunity to employers and insured persons with outstanding debts to SGK. To benefit from the favorable 29% deferral interest rate, it is essential not to miss the 31.08.2026 deadline and to ensure the first installment is paid by that date.
Please feel free to contact our team for further details and assistance with your application process.
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