Social security status of company partners: Bağ-Kur or SSK?
The insurance status of limited and joint stock company partners, the Bağ-Kur premium, a partner employed by the company, a non-partner manager, a retired partner and frequently asked questions; a table by company type.
The first question many entrepreneurs forming a company ask is: "Will I be put on Bağ-Kur when I become a partner?" The answer depends on the type of company and your role in it.
Status by company type
| Person | Insurance |
|---|---|
| Partner of a limited company (whether or not a manager) | 4/b (Bağ-Kur) |
| Shareholder of a joint stock company who is a board member | 4/b (Bağ-Kur) |
| Shareholder of a joint stock company who is not a board member | No insurance arises from the shareholding |
| Partner of a general partnership | 4/b (Bağ-Kur) |
| General (unlimited liability) partner in a limited partnership | 4/b (Bağ-Kur) |
| Salaried manager or board member who is not a partner | 4/a (employee) |
The partnership is reported to SGK automatically with the trade registry entry, and Bağ-Kur insurance starts from the date the partnership is registered. You do not need to apply separately; however, we recommend checking your record on e-Devlet.
Bağ-Kur premium
A partner insured under Bağ-Kur pays the premium themselves. The premium is calculated on declared earnings chosen between a floor and a ceiling; a 5-point reduction applies to those who pay regularly. Details and 2026 amounts: Bağ-Kur premium 2026 · Bağ-Kur premium calculator
An insured person with Bağ-Kur premium debt cannot, as a rule, use general health insurance services, and days in debt are not counted towards retirement. Keeping track of premium payments is therefore important.
Scenarios
1. "I am a salaried employee at another company and have also become a partner in a limited company." Where work falls under both 4/a and 4/b at the same time, the Law gives priority to 4/a (employment). In this case no Bağ-Kur premium arises; however, if your employment ends, Bağ-Kur insurance starts to run. Check that your record appears correctly at SGK.
2. "I want to draw a salary from my own limited company." A partner-manager can receive a salary from the company; it is subject to income tax and stamp duty. Requesting to be insured as a 4/a employee in one's own company is contested in practice and may not be accepted by SGK. Let us assess your situation together before going down this route.
3. "I am retired and want to form a company." A partnership held by someone receiving a pension does not stop the pension; however, a social security support premium obligation may arise. The rules vary with the type and date of retirement: Employing retirees
4. "I am in a joint stock company but not on the board." Being only a shareholder does not create Bağ-Kur insurance.
5. "I left the partnership but Bağ-Kur debts keep coming." When the share transfer is registered in the trade registry, the partnership and Bağ-Kur insurance end. If registration is delayed, premium debt keeps accruing: Share transfer in a limited company
Liability for the company's SGK debts
Company managers and legal representatives can also be held liable for the company's unpaid SGK premium debts under the conditions set in the Law. The liability of limited company partners for public receivables is regulated separately: SGK premium debt
Checklist
- After the partnership is registered, does the Bağ-Kur record appear on e-Devlet?
- If you work as a 4/a employee elsewhere, is the SGK record consistent with this?
- Are Bağ-Kur premiums paid regularly?
- On leaving the partnership, was the share transfer registered?
Legal basis: Law No. 5510 arts. 4/1-b, 53 and 88; Law No. 6183 art. 35 and repeated art. 35.