Türkiye SGK contributions, permitted service borrowing and BES

Systems covered: SGK statutory insurance and separate BES individual pensions.

Identify compulsory SGK status and the complete burden

SGK separates employee coverage under 4/1(a), independent work under 4/1(b), and public-service arrangements under 4/1(c). Standard employee payroll contributions cover old age, disability and survivors, general health, short-term insurance and unemployment, with distinct employee and employer shares. Annual contribution bases and special employment rules matter. Obtain your registered status, reported earnings, service days and current payroll breakdown rather than treating every deduction as pension saving. If an employer receives a contribution incentive, record that separately from your personal deduction. Older public-service and pensioner employment cases require the applicable regime to be confirmed.

Use borçlanma only for listed qualifying periods

SGK permits service borrowing for specified circumstances, including eligible maternity-related gaps, military service and certain other listed periods. Conditions differ by the reason, insurance category and timing; ordinary years without work are not automatically purchasable. Submit the relevant evidence and request an official assessment showing accepted days, assessed contribution basis and payment deadline. SGK explains that partial payment can credit only the corresponding portion. If an employer failed to report real employment, first ask SGK to investigate the service record. Do not label a record correction as a voluntary purchase or assume an amnesty is always available.

Understand what voluntary SGK insurance changes

SGK voluntary insurance is conditional on matters including residence, age, compulsory coverage and pension status. It begins after the application reaches SGK, rather than automatically covering earlier gaps. The participant pays the combined long-term insurance and general-health contribution on an accepted earnings basis. SGK also sets a deadline for paying each month's contribution, after which that month cannot simply be credited. Ordinary voluntary periods are generally treated under 4/1(b); ask how that changes your own retirement conditions, particularly with mixed service. BES is a separate funded arrangement and does not add SGK service days.

Separate tax deductions from BES government support

GİB's wage-tax guide explains deductions for qualifying statutory pension and social-insurance payments, including authorized service-borrowing payments, with rules on timing and previously refunded contributions. Personal BES contributions are not a general income-tax deduction. BES instead offers government support for eligible participants, subject to annual limits and vesting; EGM records a rule change effective in 2026. Employer BES payments and personal payments have different treatment. Obtain the actual tax reduction from payroll or the tax authority and the support entitlement from the pension provider or EGM. Do not count a conditional, unvested state contribution as an immediate tax refund.

Which step should you take next?

1. If your service history combines employee, independent or public-service periods, ask SGK to confirm the relevant status before comparing extra payments.
2. If the proposed gap matches an authorized borçlanma category, request a written day-and-cost assessment and use its deadline; otherwise pursue a record investigation or prospective coverage.
3. If choosing between voluntary SGK and BES, compare their different benefit purposes and separate tax deductions from vested and unvested government support.

Compare your contribution costs →

What the cost calculator needs

Use the e-Devlet/SGK service statement, contribution receipts and official borçlanma assessment for personal cost and credited days. Use payroll or GİB-confirmed tax calculations for actual relief. Take BES personal, employer and government amounts, including vesting status, from EGM/BES Mobil or provider statements; do not merge a state contribution with a tax refund.

It adds confirmed payment amounts and separates cash tax savings from funding paid by others. It does not calculate statutory liability from salary, buy contribution years, choose an insurance product or predict pension entitlement.