As known, the short-term employment period expires as of March
31, 2021 (The deadline for cash wage support/pandemic unpaid leave
and termination ban is March 17, 2021).
Accordingly, it is necessary to recall the issue of social
security and income tax declarations of employers' payments as
a support in the short-term employment period.
Social Security Premiums
Per the Article 80 of the Law No. 5510;
"Earnings subject to premium for insurance holders under
item (a) of paragraph one of Article 4 shall be determined as
follows.
a) In the calculation of earnings subject to premium, a gross
total of;
- Deserved wages,
- Amounts paid to the special health insurance holders and
personal retirement system for insurance holders by employers and
payments made in the concerned month from the premium, bonus, and
any similar deserved amount,
