15.11.2026 10:50
The cost for those who want to complete their missing premium days for retirement through borrowing or revival will increase with the new minimum wage that will take effect on January 1, 2027. If the minimum wage is increased by 28.4 percent, 18 months of military service borrowing will become about 76 thousand lira more expensive, and 2 years of maternity borrowing about 72 thousand lira more expensive. Since the amount is calculated according to the application date, those who want to benefit from the current wage must apply by December 31.
Birth, military service, overseas borrowing and Bağ-Kur revival amounts are calculated over the gross minimum wage. With the minimum wage rising in the new year, these payments will also increase directly.
COST DEPENDS ON THE MINIMUM WAGE
According to Social Security Institution (SGK) legislation, borrowing premiums are calculated on the earnings determined by the insured between the lower and upper limits of the daily earnings subject to premium on the date of application. In birth borrowing, 32 percent of this earnings is taken as basis, while in military service and other borrowings, 45 percent is taken as basis.
In borrowings such as military service, overseas and internship, the rate was raised from 32 percent to 45 percent as of the beginning of 2026. In birth borrowing, the rate did not change. In the missing periods of part-time workers for which general health insurance premiums have been paid, the borrowing amount is calculated over 39 percent.
HOW MUCH IS BORROWING IN 2026?
The gross minimum wage in 2026 is 33,030 lira, and the daily gross earnings is 1,101 lira. Accordingly, the lowest daily borrowing amount is 352.32 lira for birth borrowing and 495.45 lira for military service and other borrowings.
With this calculation, the lowest cost of 24 months of birth borrowing for one child is 253,670 lira. The lowest cost of 18 months of military service borrowing is 267,543 lira.
HOW MUCH WILL IT BE IN 2027?
If the minimum wage is increased by 25 percent, 24 months of birth borrowing will rise to 317,088 lira and 18 months of military service borrowing to 334,429 lira.
If an increase equal to the 28.4 percent inflation forecast for 2026 in the Medium-Term Program (OVP) is made, birth borrowing will rise to 325,713 lira and military service borrowing to 343,525 lira.
If the increase is 30 percent, birth borrowing will be 329,772 lira and military service borrowing 347,806 lira.
APPLICATION DATE IS DETERMINING
In SGK practice, the borrowing amount is determined according to the application date, not the payment date. Those who apply by December 31 will have their debt calculated over the 2026 minimum wage. Those who apply on January 1, 2027 and later will pay over the new minimum wage.
According to SGK borrowing rules, the debt calculated must be paid within 1 month from the date of notification. Borrowing not paid on time is considered invalid, and a new application is required for the same periods. In the new application, the amount is recalculated according to the minimum wage at that date. All or part of the borrowed period can be paid. In partial payment, only the period corresponding to the amount paid is added to the number of premium days. In overseas borrowing, the payment period is 3 months.
INSURANCE START DATE CAN BE PULLED BACK
According to SGK, when periods before the first insurance date are borrowed, the insurance start date is moved back by the number of borrowed days. This can bring the retirement date forward, especially in military service borrowing.
HOW CAN MISSING PREMIUM DAYS BE COMPLETED?
Birth borrowing can be made for at most 3 children and up to 2 years for each child. Military service, legal internship, doctorate and medical specialization periods, unpaid leave periods of public employees, and detention and custody periods ending in acquittal can also be borrowed.
Strike and lockout periods, honorary assistantship periods of physicians, leaving office due to election, and part-time work after February 25, 2011 are also within the scope of borrowing. Working abroad and housewife periods, overseas education within the scope of Law No. 1416, and detention periods during martial law can also be counted as premium. Bağ-Kur insured people can regain their suspended insurance periods through revival.
BORROWING CAN BE CANCELLED, REVIVAL CANNOT
There are important differences between borrowing and revival. In borrowing, payment can be made for all or part of the period, and if a retirement pension has not been granted, the borrowing can be cancelled. In revival, payment must be made for all frozen periods. Revival cannot be abandoned, and the amount paid is not refunded.
NEW MINIMUM WAGE WILL BE ANNOUNCED IN DECEMBER
The Minimum Wage Determination Commission will meet in December to determine the minimum wage valid in 2027. The new minimum wage is expected to be announced by December 31 at the latest. The minimum wage was increased by 30 percent in 2025 and by 27 percent in 2026.