An employer is obligated to notify the Social Security Institution (SGK) of an employee's start of employment by submitting an employment entry notification (sigortalı işe giriş bildirgesi). In practice, employers are often uncertain when they must legally fulfil this obligation and what sanctions apply for non-compliance.

1. When Must the Entry Notification Be Submitted?

Under Article 8 ("Insurance Notification and Registration") of the Turkish Social Insurance and General Health Insurance Law No. 5510:

• The general rule requires that the employment entry notification be submitted no later than the day before the insured person's first day of work.
• For construction, fishing, and agricultural workplaces, the notification must be submitted by the end of the employee's first day of work.
• For employees hired "during a voyage" on vehicles such as trucks, ships, airplanes, or trains operating on international routes, the notification must be submitted within one month of the start of employment.
• If a workplace is newly registered, the employment entry notifications for employees hired within the first month after registration must be submitted within one month from the registration date.

2. What If the Deadline Falls on a Holiday?

• If the last day for submission falls on a public holiday, the employment entry notification must be submitted on the next business day following the holiday.
• If the deadline coincides with a financial holiday period (a statutory fiscal break), the notification must be submitted within 5 days after the end of the holiday period.

3. Administrative Fines for Late or Missing Notifications

Failure to submit the employment entry notification in accordance with the applicable deadlines and procedures may result in administrative fines. Penalty amounts depend on how and when the delay or omission is detected:

• Late submission: A fine equal to the monthly minimum wage for each uninsured employee whose notification was delayed.
• Detected absence of notification: If the failure to notify is identified through a court decision, audit findings, or information obtained from public or financial institutions, the fine may be twice the monthly minimum wage per employee.
• Repeat failure within one year: If another failure to notify occurs within one year, the fine may be five times the monthly minimum wage per employee.

4. Reduced Penalties for Voluntary Compliance

• If the employer voluntarily submits the overdue notification within 30 days after the deadline, the fine may be reduced to one-quarter of the monthly minimum wage.
• If the employer pays the reduced fine within 15 days after notification, further reductions may apply under applicable procedures.