LEGISLATION INTRODUCING A SOCIAL SECURITY PREMIUM SUPPORT FOR ACCOMMODATION FACILITIES IN THE TOURISM SECTOR PASSES PARLIAMENT
Accommodation businesses in the tourism sector face significant personnel cost pressures due to the seasonal nature of their operations, particularly during off-season periods. The adverse impact of recent geopolitical developments in the region on reservations has further compounded this cost pressure. To address these structural and cyclical challenges, a regulation prepared at the initiative of the Ministry of Culture and Tourism — included within an omnibus law titled "Law on Amendments to Certain Laws and Decree Laws" (Law No. 7590) — was adopted by the General Assembly of the Grand National Assembly of Turkey (TBMM) on 25 July 2026. The law is expected to enter into force following approval by the President of the Republic and publication in the Official Gazette.
The regulation takes the form of a provision added to Law No. 2634 on the Encouragement of Tourism, and is aimed at preserving employment, retaining qualified labor within the sector, and easing the financial burden on accommodation businesses. It is important to note that this support is not a permanent incentive; it has been designed as a temporary mechanism applicable solely to the period May–December 2026.
Content of the Regulation
A social security (SGK) premium support is being introduced for insured employees working at private-sector accommodation facilities holding a Tourism Establishment Certificate issued by the Ministry of Culture and Tourism, covering the May–December 2026 period. The support amount will be calculated by multiplying the number of premium payment days reported for employees subject to long-term insurance branches in the relevant month by TRY 116.67, subject to a cap of TRY 3,500 per insured employee per month. The resulting amount will be offset against the employer's social security premium payments and funded from the Unemployment Insurance Fund — meaning the support will take the form of a reduction in the employer's accrued premium liability, rather than a separate payment to the employer.
The support will apply only to months in which the facility is actually operating; businesses that are closed outside the season will not be covered for those periods. As the law is intended to apply retroactively from May 2026, it is expected that, once it enters into force, employers will also be able to benefit retroactively — meaning the offset for May, June and July is likely to be applied collectively once the law takes effect. A total of TRY 6 billion has been allocated for this measure.
Conditions for Eligibility
To benefit from the support, employers are required to have submitted their Withholding and Premium Service Declaration within the statutory deadline and to have no outstanding social security premium debt (or to have such debt deferred/restructured under an installment plan). Support amounts obtained by employers found to have engaged in sham arrangements or to have reported fictitious or unregistered employees will be recovered together with default interest.
Employees Excluded from Scope
Retired employees subject to the social security support premium (SGDP), foreign nationals, and employees working abroad are excluded from the scope of this support.
Our Observations
For our clients operating accommodation facilities holding a Tourism Establishment Certificate, in order to benefit from the support promptly once the regulation enters into force, it will be important to:
- Confirm that their Tourism Establishment Certificates are current and valid,
- Keep their social security premium debt status and Withholding and Premium Service Declaration obligations up to date,
- Ensure that payroll records and premium declarations for the May–July 2026 period — particularly the number of premium days reported — are accurate and complete, in order to fully benefit from the retroactive offset once available.
Following publication of the law in the Official Gazette, we will issue a further, more detailed circular covering the Social Security Institution's implementing procedures (offset methodology, system integration, etc.).
