BAĞ-KUR – Muhasebe News https://www.muhasebenews.com Muhasebe News Mon, 03 Feb 2020 13:16:07 +0000 en-US hourly 1 https://wordpress.org/?v=6.3.4 If a foreign person has tax liability, does this person have social security within the scope of Bag-Kur (Social security organization for artisans and the self-employed)? https://www.muhasebenews.com/en/if-a-foreign-person-has-tax-liability-does-this-person-have-social-security-within-the-scope-of-bag-kur-social-security-organization-for-artisans-and-the-self-employed/ https://www.muhasebenews.com/en/if-a-foreign-person-has-tax-liability-does-this-person-have-social-security-within-the-scope-of-bag-kur-social-security-organization-for-artisans-and-the-self-employed/#respond Tue, 04 Feb 2020 09:00:07 +0000 https://www.muhasebenews.com/?p=76864 If a foreign person has tax liability, does this person have social security within the scope of Bag-Kur (Social security organization for artisans and the self-employed)?

The foreign person has income tax liability. There is no residence permit. Can we register him/her as Bag-Kur (Social security organization for artisans and the self-employed) in terms of 4/B?

According to Law No. 6735, work permit or exemption of work permit stands for residence permit in accordance with article 27 of Law No. 6458. However, work permits issued to foreigners holding the status of Applicant of International Protection, Conditional Refugee and Temporary Protection, do not replace residence permits.

Source: İSMMMO
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

]]> https://www.muhasebenews.com/en/if-a-foreign-person-has-tax-liability-does-this-person-have-social-security-within-the-scope-of-bag-kur-social-security-organization-for-artisans-and-the-self-employed/feed/ 0 International Social Security Association (ISSA) https://www.muhasebenews.com/en/international-social-security-association-issa/ https://www.muhasebenews.com/en/international-social-security-association-issa/#respond Fri, 10 Nov 2017 09:00:04 +0000 https://www.muhasebenews.com/?p=13384 International Social Security Association (ISSA) is an international association which brings together social security institutions and organizations. The aim of ISSA is to promote social security in a dynamic social dimension throughout the globalizing world. The executive office of ISSA, which was founded in 1927, is situated in Geneva in the office of International Labor Organization. The historical background of ISSA traces back to mutual understanding of insurance and to the base of securing industrial workers in Europe during 19th century against the risks of sickness, invalidity and old age.

Social Security Institution (SSI) is a member of the European Region of International Social Security Association (ISSA), which brings together 350 social security institutions and organizations from more than 150 countries.

Turkey became a member of ISSA during the period of Social Insurance Institution (SSK) in July 1949. After that BAĞ-KUR, T.R. Pension Fund and OYAK became associate members of ISSA. However these memberships ended on 24.11.2006 with the unification of the three social security institutions. Our membership within the constitution of Social Security Institution took place in January 2009. Whereas our previous memberships were from the Asia-Pacific Region, with the membership of SSI it turned into a full membership from European Region.

SSI was awarded with ISSA Good Practices Certificates of Merit

In 2013, SSI was awarded with certificates of merit in the ISSA Good Practices Competition for its implementations stated below:

  • Electronic Prescription (e-prescription)
  • Promoting Registered Employment through Innovative Measures
  • Biometric Identity Verification System
  • Implementation of a data matrix in optics
  • A New Methodology for Forming Positive Lists
  • Operation Project of Fiscal Automation System (MOSİP)

SSI was also awarded with the certificates of merit for following implementations in 2016:

  • The integration of Student Certificates to the Health Benefits Rights Program
  • Automatic Payment of Electronic Temporary Incapacity Reports (e-Payment) for the self-employed
  • Supporting the registered employment of women through home-based child-care services
  • Online Payments Inquiry and Bank Account Submission SystemLegal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.
]]> https://www.muhasebenews.com/en/international-social-security-association-issa/feed/ 0 International Social Security Association (ISSA) in Turkey https://www.muhasebenews.com/en/international-social-security-association-issa-in-turkey/ https://www.muhasebenews.com/en/international-social-security-association-issa-in-turkey/#respond Tue, 10 Oct 2017 06:00:01 +0000 https://www.muhasebenews.com/?p=12842 International Social Security Association (ISSA) is an international association which brings together social security institutions and organizations. The aim of ISSA is to promote social security in a dynamic social dimension throughout the globalizing world. The executive office of ISSA, which was founded in 1927, is situated in Geneva in the office of International Labour Organization. The historical background of ISSA traces back to mutual understanding of insurance and to the base of securing industrial workers in Europe during 19th century against the risks of sickness, invalidity and old age.

Social Security Institution (SSI) is a member of the European Region of International Social Security Association (ISSA), which brings together 350 social security institutions and organizations from more than 150 countries.

Turkey became a member of ISSA during the period of Social Insurance Institution (SSK) in July 1949. After that BAĞ-KUR, T.R. Pension Fund and OYAK became associate members of ISSA. However these memberships ended on 24.11.2006 with the unification of the three social security institutions. Our membership within the constitution of Social Security Institution took place in January 2009. Whereas our previous memberships were from the Asia-Pacific Region, with the membership of SSI it turned into a full membership from European Region.

SSI was awarded with ISSA Good Practices Certificates of Merit
In 2013, SSI was awarded with certificates of merit in the ISSA Good Practices Competition for its implementations stated below:

  • Electronic Prescription (e-prescription)
  • Promoting Registered Employment through Innovative Measures
  • Biometric Identity Verification System
  • Implementation of a data matrix in optics
  • A New Methodology for Forming Positive Lists
  • Operation Project of Fiscal Automation System (MOSİP)

SSI was also awarded with the certificates of merit for following implementations in 2016:

  • The integration of Student Certificates to the Health Benefits Rights Program
  • Automatic Payment of Electronic Temporary Incapacity Reports (e-Payment) for the self-employed
  • Supporting the registered employment of women through home-based child-care services
  • Online Payments Inquiry and Bank Account Submission System

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

]]> https://www.muhasebenews.com/en/international-social-security-association-issa-in-turkey/feed/ 0 Turkish Social Security System https://www.muhasebenews.com/en/turkish-social-security-system/ https://www.muhasebenews.com/en/turkish-social-security-system/#respond Mon, 13 Mar 2017 08:59:00 +0000 http://www.muhasebenews.com/?p=10239 The social security system in Turkey went through a major transformation in 2007, resulting in a more efficient and fast functioning system, based on centralizing the control of different social security funds in a single institution.
The three insurance funds, namely

  • SSK,
  • Emekli Sandigi and
  • Bag-Kur, were merged under a sole body called the Social Security Institution (SSI) in 2007.

The three insurance funds together cover around 81% of the population as of 2008. The system started to be fully operational at the beginning of 2008.

Social Security Premium Payments
Social security premiums (as a percentage of employee’s gross earnings) are payable by both employers and employees.
To give an outline, the below table shows the rates regarding the issue:

Foreigners making social security contributions in their home countries do not have to pay the Turkish social security premiums if there is a reciprocal agreement between the home country and Turkey.

Unemployment Insurance Premium Payments
Employees, employers and the state are required to make a compulsory contribution to the Unemployment Insurance Plan at the rates of 1%, 2% and 1%, respectively, of the gross salary of the employee. Like the social security premium payments, unemployment insurance premiums are also to be paid on a monthly basis. Employers are able to deduct such contributions from their taxable income. On the other hand, an employee’s contributions are deductible from the income tax base of the employee.

A foreign individual who remains covered under the compulsory social security system of his/her home country that has a social security agreement in effect with Turkey is not liable for insurance payments to the Turkish social security. The proof of foreign coverage is to be filed with the local social security office. If the employee is not subject to a foreign social security, full contributions will generally be imposed. Unemployment insurance premiums are declared and paid to the Social Security Institution together with social security premium contributions.

 Date: 13 March 2017

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

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