Who pays?
The employer pays SGK administrative fines; they cannot be deducted from wages. Fines are notified by the SGK provincial directorate or social security centre.
How it is calculated
The fine is a multiple of the gross minimum wage at the date of the breach (Law 5510 art. 102). For breaches in 2026 the base is 33.030 TL. Some fines are per employee and have a cap per document. Full table: Administrative fines.
Reduction and objection
- 25% reduction: if paid within 15 days of notification, a quarter is waived. Paying early does not remove the right to object.
- Objection: written objection to SGK within the same 15 days; if rejected, the labour court within 30 days.
- Report it yourself first: if the same breach is found in an inspection, the fine doubles (2 minimum wages instead of 1 for a late start notification). Reporting as soon as you notice is always cheaper.
- Instalments: deferral and instalments can be requested in case of financial difficulty.
Example
Start notifications for two employees were filed a week late (by the employer, not found in an inspection):
- Fine = 2 persons × 1 minimum wage = TRY 66,060
- If paid within 15 days: TRY 49,545
Legal basis
Law No. 5510 art. 102; SGK circulars on administrative fines.