Is a non-shareholder board member of a joint-stock company (AŞ) required to be a Social Security Institution (SGK) subscriber?
Board members who are responsible for the management and administration of a joint-stock company must be included in the payroll under the 4/1-a status due to their actual work. These individuals must be included in the company’s payroll, and social security premiums, unemployment insurance premiums, income tax, and stamp duty must be deducted from the wages paid to them, just like other salaried employees.
If a board member of a joint-stock company who is actively performing this duty later becomes a shareholder of the company, the wages paid to them will still be included in the payroll, but their social security status will change to 4/1-b, and the premiums will be paid by the individual themselves.
Source: Istanbul Chamber of Certified Public Accountants
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