SGK TECİL TAKSİTLENDİRME

SGK Deferral and Installment Payment

Dear Members,

The Social Security Institution (SGK) Board of Directors has revised the procedures and principles regarding deferral (tecil) transactions, and our Presidency issued General Communiqué No. 2026/7 dated January 30, 2026.

This decision provides relief to employers and insured persons. Under Article 48 of Law No. 6183, the previously required 10% down payment for deferral and installment requests has been replaced with a down payment equal to one installment, and debts under 250,000 TL can now be deferred and installment-paid without collateral.

According to the new regulations:

1. Down Payment Requirement:
Instead of paying at least 10% of the debt as a down payment, it is now sufficient to pay the first installment calculated by dividing the total deferred debt by the requested number of installments, plus the file fee.

Example: For an employer with a 1,800,000 TL debt requesting a 36-month installment deferral:
1,800,000 ÷ 36 + 50,000 TL = first installment payment sufficient.

2. Evaluation of Deferral Request:
The number of allowable deferral cancellations under Article 48 of Law No. 6183 has increased from 2 to 3 within the current year and the two previous calendar years. If deferral has been canceled three times, a new deferral request will not be accepted until the canceled debts are fully paid.

3. Collateral Requirement:
No changes have been made to the collateral requirement:

For debts under 250,000 TL: No collateral is required.
For debts exceeding 250,000 TL: Collateral must cover half of the amount exceeding 250,000 TL.

4. Deferral Cancellation Condition:
After your deferral request is approved by SGK units, both installment payments and newly accruing current month premiums must be paid regularly. Previously, deferral was canceled after 3 missed installments or 3 missed current month payments; now, the number of violations is increased to 4. If 4 violations occur in either category, the deferral will be canceled.

Employers who make use of deferral and installment payments under Article 48 of Law No. 6183 may also benefit from the employment incentives provided by SGK.