Executive summary

Recently, Turkiye has seen an increase in cases requiring employers to repay minimum wage support that they received or applied in prior periods.

For 2026, employers meeting the relevant eligibility conditions may benefit from minimum wage support amounting to 42.33 Turkish lira (TRY 42.33) per employee, per day. For example, for an employer with 500 employees, this support may generate annual social security premium savings of approximately TRY 7.6m, providing a significant cost advantage.

Although the retroactive cancellation of minimum wage support may arise from various types of noncompliance, recent cases have increasingly been driven by differences in insurable earnings arising from employment-related receivables identified through court decisions, Social Security Institution (SSI) audits and labor inspector examinations in which these differences exceed one-tenth of the monthly minimum wage.

Financial impact

If such findings are identified, the SSI may reclaim the entire amount of minimum wage support that the employer utilized for the relevant period, together with applicable late-payment interest and penalties. In addition, employers may lose their ability to benefit from the support for the relevant year.

Accordingly, it is important for employers to assess potential issues at an early stage of ongoing audits, inspections or employment-related litigation processes. An expert assessment conducted before the relevant process is concluded may help identify potential financial exposure and, where appropriate, support the management of such issues.