Implementation Of Discounts On SSI Administrative Fines

An amendment made in Article 102 of Law No. 5510 on Social Insurance and General Health Insurance stipulates that employers who submit declarations and documents to the Institution after the legal deadline, under certain conditions, will receive a discount equivalent to one fourth of the administrative fine amount. This regulation is understood to aim at encouraging employers to fulfill their obligations retroactively.

Scope and Application

The discount is applied when declarations and documents are submitted to the Institution outside the legal deadline, provided that the following conditions are met:

• Voluntary Declaration: The relevant declarations or documents must be submitted voluntarily by the employer to the Institution without any official warning or as a result of an inspection.