SGK missing-day codes: which code for which situation?
The list of missing-day codes for employees reported for fewer than 30 days in a month, keeping documents, part-time and timesheet codes, common mistakes and how to correct.
An employee working the full month is reported as 30 days regardless of the month's length. If an employee is reported for fewer than 30 days, the reason is given in the withholding and premium service return with a missing-day code. Missing days = 30 − premium days.
Codes
| Code | Reason |
|---|---|
| 01 | Sick leave (days on report, not worked) |
| 03 | Disciplinary penalty |
| 04 | Police custody |
| 05 | Detention |
| 06 | Part-time employment (written part-time or on-call contract) |
| 07 | Timesheet records (days actually worked per signed timesheet) |
| 08 | Strike |
| 09 | Lockout |
| 10 | Events affecting public life |
| 11 | Natural disaster |
| 12 | More than one reason |
| 13 | Other reasons |
| 15 | Absence |
| 16 | Not working on the termination date |
| 17 | Domestic service, fewer than 30 days |
| 18 | Short-time working allowance |
| 19 | Unpaid maternity leave |
| 20 | Unpaid travel leave |
| 21 | Other unpaid leave |
| 22 | Law No. 5434 scope (special notification) |
| 23 | Half-time working allowance |
| 24 | Half-time working allowance and other reasons |
| 25 | Completing days from other document or law types |
| 26 | Foreign national insured permitted to work part-time |
| 27 | Short-time working allowance and other reasons |
Codes 02 and 14 are not used; pandemic-era codes 28 and 29 are not selected in routine filings.
Documents
Since March 2018, missing-day documents (medical reports, unpaid leave requests, timesheets, part-time contracts) are not sent to SGK; they are kept at the workplace with personnel and payroll records and produced on request. If they cannot be produced, missing days may be rejected and premium days completed to 30; failing to provide requested documents on time leads to an administrative fine. Administrative fines
Part-time work (06)
Only for employees with a written part-time or on-call contract. Premium days are total hours ÷ 7.5, rounded up to a whole day. Example: 80 hours ÷ 7.5 = 10.67 → 11 days; 19 missing days. A full-time employee not coming in on some days is not part-time employment.
Timesheet (07)
Based on a dated, regular timesheet signed by the employee. According to SGK, this code cannot be used for insured persons reported with 0 days and 0 earnings.
Common mistakes
- Reporting paid annual leave as missing days (paid leave counts as full days).
- Granting unpaid leave without a written request (code 21 needs the employee's written request and the employer's acceptance).
- Choosing an unnecessary code for someone joining or leaving mid-month (premium days are calculated from the dates).
- Reporting days on report with code 01 and also paying wages (an employer payment is wages; premiums are calculated separately). Sick pay
Correction
Errors are corrected on the line before the return is approved. After approval, a cancellation or additional filing is made depending on the error; late filings may incur administrative fines and surcharges. Check before filing: Payroll check · Payroll and social security · Sick leave reports
Sources: Law No. 5510 and the Social Insurance Procedures Regulation; SGK announcements on missing-day documents (2018, 16.11.2022, 20.11.2023); Revenue Administration guides on the withholding and premium service return.