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New rules on the secondment to Turkey

October 12, 2020by admin0 comments

On 21st August 2013, new amendment in the Social Security Proceedings Regulation has changed rules regarding to the social security of seconded employees sent to Turkey from third countries where there is no bilateral or multilateral social security agreement.

According to article 4 of the law no.5510 on the Social Insurance and Universal Insurance Law and based on the territoriality principle, foreigners who work on service contract in Turkey are subject to Turkish Social Security Legislation and are considered as insurance holders in Turkey. For these foreigners all of the Insurance Branches are applicable. (Long Term Insurance Branches: invalidity, old age and survivorship – Short Term Insurance Branches: employment injuries, occupational diseases, sickness, maternity – Universal Health Insurance – Unemployment Insurance)

The only exception to this rule is the rule applicable to the workers on secondment and the self employed foreigners who are residing abroad. As per article 6 of the law no. 5510, seconded worker refers to individuals sent to Turkey by or on behalf of an undertaking established in another country to carry out a certain job. Self employed Foreigners in Turkey are those foreigners who reside in another country but work in Turkey on his/her own name and account.  Upon confirming social security coverage in their home countries, by the virtue of article 6 of the law no. 5510, these foreigners are not considered within the scope of Turkish social security legislation.

However international secondments to Turkey are subject to time limitations and the maximum durations for the secondments are determined by the multilateral and bilateral social security agreements that turkey is a party. In the excess of these durations determined in the social security agreements, seconded employee will become subject to Turkish Social Security System. (For more information regarding to secondment time limitations and the countries who signed bilateral and multinational social security agreement with Turkey, please visit this page)

Previously, in conformity with article 10(d) of the Social Security Proceedings Regulation, for those foreigners who are posted from a country where Turkey has no reciprocal social security agreement, “3 months rule” were applicable. Accordingly foreigners who are posted from a country where Turkey has no reciprocal agreement may be subject to their home social security system for a maximum 3 months period. In the end of this period, seconded employers were becoming subject to Turkish Social Security System.

Effective from 21st August 2013, with the new amendment in the Social Security Proceedings Regulation, “3 months rule” has removed from the article 10(d) of the Social Security Proceedings Regulation. Workers on secondment to Turkey from a country where Turkey has no reciprocal agreement, after satisfying necessary conditions for international secondment to Turkey, can be subject to social security system in their home countries without time restrictions.

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