08.12.2025 12:45
With the new omnibus law, a provision has been introduced allowing for automatic deductions of up to 25% from the pensions of retirees who owe money to the Social Security Institution (SGK). The implementation will begin on January 1, 2026.
A new omnibus law consisting of 36 articles has been approved. Many innovations, such as debt deductions from retirement pensions, premium increases, regulations on the Private Pension System (BES), and the transfer of resources from the unemployment fund to support the industry, will come into effect on January 1, 2026.
THE GRAND NATIONAL ASSEMBLY OF TURKEY APPROVED THE OMNIBUS LAW
The "Bill on Amendments to Tax Laws and Certain Laws and Decree Law No. 631," presented to the Parliament last October, has been accepted and enacted by the Grand National Assembly of Turkey. The 36-article regulation closely concerns retirees, employees, employers, and BES participants. Social Security Chief Advisor İsa Karakaş evaluated the highlights of the regulation for Türkiye Gazetesi.
DEBT DEDUCTION FROM RETIREMENT PENSION
For retirees with debts to the Social Security Institution (SGK), an automatic deduction of up to 25% from their pensions can now be made.
Scope of deduction:
Premium debts
- General health insurance debts
- Administrative fines
Effective date: January 1, 2026
INCREASE IN INSURANCE PREMIUM RATES
Premium rates for disability, old age, and death insurance are being increased.
Groups affected by the regulation:
Voluntary insured individuals
- Seasonal workers in agriculture and forestry
- Part-time workers
- Domestic workers
Effective on January 1, 2026.
INCREASE IN THE UPPER LIMIT OF EARNINGS SUBJECT TO PREMIUM
The upper limit, which is currently 7.5 times the minimum wage, will be raised to 9 times. This regulation aims to strengthen the actuarial balance of SGK. Effective: January 1, 2026
PENSION FUND BORROWING PREMIUM IS 45%
The borrowing premium rate for insured individuals under the Pension Fund will be applied at 45%. The same rate will apply to the periods of service accepted for the personnel of the Turkish Armed Forces. Effective: January 1, 2026
REGULATION ON UNIVERSITY HOSPITALS' ACCRUAL
If the accrual amount for treatment services provided by university hospitals is below the contract amount until December 31, 2025, the difference will be waived and covered by the Treasury.
RESOURCE FROM THE UNEMPLOYMENT FUND TO THE INDUSTRY
In 2026, up to 15% of the unemployment insurance fund's premium income for 2025 will be allocated to finance support aimed at preserving employment in the manufacturing industry.
STATE CONTRIBUTION IN THE PRIVATE PENSION SYSTEM IS CHANGING
In the Private Pension System, 30% of the contributions made by participants will be calculated as a state contribution. The President will have the authority to increase this rate to 50% or reduce it to 0.
THE MAJORITY OF CHANGES WILL BE IN EFFECT IN 2026
The omnibus law;
- Will affect a wide range of groups including retirees
- Insured individuals
- BES participants
- Employers
- University hospitals.
The aim is to maintain the financial balance of the social security system and to restructure support mechanisms.