SSI Law No. 5510: There are 3 types of insurance.
4-A (Worker's Insured)
- Employee on the employer's payroll
- Employer pays premium (14% + 20.5%)
- Work accident, illness, birth, disability, retirement, death benefits
4-B (Bağ-Kur)
- Self-employed (tradesmen, self-employed)
- Company partners
- Pays all premiums himself
- Same insurance branches
4-C (Civil Servant)
- Public officials
- Civil servants
- Private insurance system (Pension Fund)
- After 2008 Integrated into 4-A
Premium Rates (4-A)
- Employer share: 20.5%
- Employee share: 14%
- Unemployment insurance: 3%
- Total: 37.5%
Premium Base
- No below minimum wage
- Upper limit: annual current
Supreme Court 10th HD and 21st HD
10. HD adopts that the type of insurance will be determined according to "real business relationship", and fake 4-B (Bağ-Kur) representations will be evaluated as 4-A.
Labor and social security lawyer is recommended.