The ones who attended vocational courses, change and improvement training regulated by Turkish Employment Agency with the article number 6111, they are provided with the scope of general health insurance on the condition that general health insurance premium will be paid by Turkish Improvement Agency and with the opportunity that if they have ones, their partners, children and parents can benefit from health services.

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

1-Are Insurance agents liable to Value-Added Tax?
According to the sub-article 17/4 of article number 3065 insurance mediators such as; insurance agents and brokerage firms, and their operations regarding services are not liable to Value-added tax.

All operations composed of the services that are not liable to value-added tax, will not give value-added tax declaration in the period of taxing.

2- How will Insurance Agents give value-added tax declaration if they have an operation liable to VAT?
However, the services are liable to value-added tax except for the situation in which the deliverance of movable and immovable properties belonging to the agent itself.

For that reason, in the case that insurance agents having operations which are liable to value-added tax will declare their liability regarding operations just for once vat with VAT declaration number 1.

Kaynak: VAT Legislation

Yasal Uyarı: Bu yazıdaki bilgiler sadece genel bilgilendirme amacıyla verilmiştir. Kişi veya kuruma özel profesyonel bir bilgilendirme amacı güdülmemiştir. Konu ile benzerlik gösterse de her işletmenin kendi özel şartları nedeniyle farklı durumları olabilir. Bu nedenle, bu yazıda belirtilen bilgilerden yola çıkarak işletmenizi etkileyecek herhangi bir karar alıp uygulamaya geçmeden önce, uzmanına danışmanız menfaatiniz gereğidir. Muhasebenews veya ilişkili olduğu kişi veya kurumlardan hiç biri, bu belgede yer alan bilgilerin özel veya resmi, gerçek veya tüzel kişi, kurum ve organizasyonlar tarafından kullanılması sonucunda ortaya çıkabilecek zarar veya ziyandan sorumlu değildir.

This insurance guarantees that the insurant can defense himself/herself against unjustified requests directed to him/her in consequence of events in subject matter of insurance.

2- Who are the person and the institutions called “insurant” in subject matter of insurance?
The insurant indicates special legal personalities and private security companies who gets official authorization according to “the Law no 5188 Related to the Security Services” for the compensation for damages done by special security guards and they must take out compulsory liability insurance in accordance with the same law.

3- What are the types of guaranties being included within the scope of compulsory liability insurance?
3.1- Life insurance: Life insurance pays a specified sum to the rights-holders if a person dies right after the inflictive event or within 2 years after the event.
3.2- Disability insurance: Disability insurance pays a specified amount if a person becomes permanently disabled right after an inflictive event or within 2 years after the event, discontinuation of medical treatment and the determination of the disability.
3.3- Treatment costs insurance: Treatment costs insurance covers the injured party’s first aid, medical examination, check-up costs and hospital charges due to control or traumatization, ambulatory or inpatient treatment and the other costs related to the treatment in hospitals or in other treatment centers.
3.4. Property insurance: Property insurance covers the costs of physical properties such as buildings, machinery and stock damaged by an inflictive event.

4- What are the conditions of absence of any disclaimer?
The insurant may get rid of responsibility (he/she or the security guard should not be in the wrong) if he/she proves that he/she or the security guard, who is held responsible, does not prevent from the inflictive event even though he/she is careful and attentive in order to prevent the inflictive event. (The event causing the loss takes place because of compelling reason, gross negligence of injured party or the third part)
If the injured party is responsible for the occurrence of the inflictive event, there will be made a reduction in the ratio of defect.

5- The circumstances out of warrant?
The indemnity claim stated below are out of warrant:
5.1- The damage and loss claims made by insurant suffering a loss,
5.2- The damage and loss claims made by the people having a relationship with employment contract or proxy ship, husband/wife of the insurant, adopted child or the siblings of the insurant,
5.3- The damage and loss claims that might be directed to the insurant because of professional liabilities of the private security guards by claiming that private security service is deficient or inadequate,
5.4- The damage and loss claims directed to the insurant by reason of the fact that private security guard does not use his/her power in jurisdiction of his/her area of responsibility or/and during period of office,
5.5- The loss claims directed to the insurant because of war, every kind of hostilities, invasion, attacks, skirmish (whether in wartime or not), civil war, revolution, rebellion, mutiny, terrorist actions identified in Anti-Terror Law no. 3713 and sabotages occurring because of these actions,
5.6- The damage and loss claims made on the ground that the security guard exceed his/her authority and/or carry out defective orders under the management of local authority and public security chief in accordance with Provincial Administration Law no 5442,
5.7- The damage and loss claim directed by the insurant to the private security guards,
5.8- The damage and loss claims directed to the insurant by reason of consequential losses,
5.9- The damage and loss claims directed to the insurant owing to the issues related to the nuclear fuel or nuclear wastes in consequence with the blast of that fuel and ionizing radiation attributed to that blast or radioactivity,
5.10- The indemnity claim because of private security service provided by people or institutions that do not have necessary permit, training and license designated by law,
5.11- The losses caused by an offender causing criminal act while being in need of guard within the scope of safety rules.
5.12- The demand for immaterial compensation,

6- Where is this insurance valid?
This insurance is valid within the boundaries of Turkey.

7- When does the insurance starts and expires?
Unless otherwise consented upon, the insurance starts and ends at 12:00 local time in Turkey in the days that are indicated as starting or ending dates in the insurance.

8- When can injured party or rights-holder apply and when is the application period?
The injured party or the rights-holder can make a direct claim to the insurant within the scope of the indemnity foreknown in the insurance policy.

The insurant has the right of compromise with the injured party or the rights-holder by making contact with him/her.

However, the insurant is not partly or wholly entitled to recognize a claim for compensation. As a result of that, the insurant cannot pay compensation to the injured party or the rights-holder without written permission of the insurer.

The event causing the loss should be reported to the insurer by the insurant within 5 days after he/she hears about it.

9- What are the liabilities of the insurant in case of risk?
In case of risk, the insurant should fulfil some obligations listed below;
9.1- He/she should report the event, which requires a liability, as soon as he/she finds it out.
9.2- Taking due precautions as if he/she did not carry insurance and for this purpose complying with the instructions given by the insurer.
9.3- At the insurer’s request, the insurant should give an information and the documents about how the inflictive event takes place, the reason and the circumstances of it in order to provide convenience while identifying its consequences and using the right to take benefit from indemnity and revocation.
9.4- The insurant should give information about every kind of notification, invitation and related documents concerning to the claims and/or criminal proceedings to the insurer in the event that he/she is demanded compensation or experiences criminal proceedings against him/herself because of a damage or loss.
9.5- If there is any other insurance agreements related to the subject matter of insurance, the insurant should inform the insurer about them.

10- How can the compensation be paid?
The insurer pays the amount of indemnity stated in the policy within 8 working days; henceforth, he/she receives the documents completely.

11- If the indemnity is not paid on time, what should be done?
In the event that the indemnity is not paid on time without justifiable reasons, the insurer goes into default and there will be applied legal default interest [1] to the amount of unpaid indemnity.

Default interest is not regarded as a payment made within the boundaries of indemnity. If injured party or rights-holder presents a case about this insurance, the insurer will follow the case as specified in the policy and the insurant should give a power of attorney to a lawyer identified by the insurer. The insurer will pay cost of proceedings and attorney fee. If the amount of indemnity is more than the insurance amount, the insurer will pay these costs according to the indemnity rate of the insurance amount.

1- Default interest: It is a kind of interest rate charged to a borrower when payments are overdue.

Source: The Law No 5188 Related to the Security Services
Date: 28 January 2017

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

However, the provisions on healthcare insurance in the agreements signed between Azerbaijan and Albania cannot be implemented due to the reasons stemming from their legislations.

Which persons can receive healthcare services abroad according to the social security agreements?
Unless otherwise provided in the agreement on social security, the following persons have the right to receive healthcare benefits on behalf of our Institution;

1. Insured persons (banks, insurance and reassurance companies, chambers of commerce, chambers of industry, stock markets and the workers employed in the unions constituted by them) under the scope of letter (a) of the first paragraph of Article 4 of the Law No. 5510 and of transitional Article 20 of the Law No. 506 and their dependent family members. Of the persons specified in this scope, the following can receive healthcare benefits while staying or residing in a foreign country:

• Insured persons temporarily posted to a foreign country,
• Persons who are permanently posted to a foreign country and their dependent family members,,
• Dependent family members of the insured and retired persons staying abroad for educational reasons,,
• Insured and retired persons staying abroad for touristic purposes and their dependent family members,,
• Dependent family members of the insured persons who are permanently residing abroad and retired persons and their dependent family members,,
• Members of universal health insurance who are sent to another country for treatment and their dependent family members.,

2. Apart from this; according to the legislation of our Institution, the following persons can avail themselves from the right to receive healthcare benefits provided by our Institution under the scope of universal health insurance on behalf of the contracted countries;

• For temporary stay; all the persons registered on the document (formulary) of right to healthcare benefits, only in cases of emergency,
• For permanent residence; persons specified in the social security agreements.

In this context, in order to receive healthcare benefits in our country, respective persons are required to be an insured member of universal health insurance or dependent of the insured in question.

Conditions for Receiving Healthcare Benefits for the Persons Having Foreign Insurance
Persons having foreign insurance, who either temporarily stay or permanently reside in our country, are required to get a formulary from the institution to which they are registered and submit it to the Departments of Foreign Services operating within the scope of Social Security Provincial Directorates/Social Security Centers in their place of stay or residence; or to the Social Security Centers designated by Social Security Provincial Directorates.

Through the Document of Healthcare Benefits under Social Security Agreement, they can avail themselves from right to healthcare benefits in contracted health facilities, like other insured members of universal health insurance, free of charge excluding the rates of contribution and share which have to be paid legally by the insured himself/herself.

In cases of emergency, the insured persons, coming from countries with whom a social security agreement including healthcare insurance applications has been concluded and who are temporarily staying in our country, can receive the formulary for the right to healthcare services from the “Department of Foreign Services” in their place of stay in Turkey by submitting the document issued by the social security institution in their country. Besides, these documents can be confirmed through Social Security Centers designated by Social Security Provincial Directorates.

Benefiting from Emergency Healthcare Services for the People Having Foreign Insurance
In order to receive healthcare services, foreign insured people are required to make an application to the contracted health facilities of the Ministry of Health or to the private or training health facilities with the “Document of Healthcare Benefits under Social Security Agreement.”
Only through the referral of our contracted units, services can be provided from the non-contracted health facilities. When a person applies directly to a non-contracted health facility, regardless of this regulation, his/her expenses of treatment can be covered by the Institution on condition that it is an emergency situation.

Whether the treatment is an emergency or not is determined through the inspection of the relevant submitted medical documents by the contracted health facilities.

In such a case, the insured person shall apply to the Social Security Provincial Directorate/Social Security Center together with the reports regarding his/her treatment and invoices if he/she has made the payment. If the treatment is accepted as an emergency, a reimbursement shall be made to the insured in accordance with the provisions set forth in Medical Enforcement Declaration (SUT).

Duration of Benefiting from Healthcare Services for Foreign Insured People who are Temporarily Staying in our Country and Determination of the Family Members to Receive Healthcare Benefits
People, who are temporarily staying in our country, have the right to healthcare benefits for the period specified in the documents that they brought with them. For temporary stay, people to receive healthcare benefits are determined according to the legislation of the country issuing the document.

In case healthcare benefit is needed after the expiration of the document;

• A new document for treatment period shall be requested from the contracted country by applying to the relevant unit of the Institution.
• Insured person shall directly contact with the insurance institution of the country to which he/she is subject and request a new document for treatment period. The healthcare services provided meanwhile have to be paid for.
• After the document for the extension of the period is received from the contracted country, a “Document of Healthcare Benefits under Social Security Agreement” shall be issued retrospectively and the expenses shall be reimbursed to the respective people pursuant to the provisions of Medical Enforcement Declaration (SUT).

Duration of Benefiting from Healthcare Services for Foreign Retired People who are Permanently Residing in our Country and Determination of the Family Members to Receive Healthcare Benefits
People, who are permanently residing in our country, have the right to receive healthcare benefits for the period specified in the documents issued by the institutions of the contracted countries until a notification regarding the termination of the right to healthcare benefits is received.

For the permanent residences, the people to receive healthcare benefits subject to the agreement.

In our agreements with Germany, Netherlands, Belgium, France, Czech Republic, T.R.N.C., Luxemburg and Croatia, family members are determined pursuant to the legislation of our Institution; while in our agreements with Macedonia, Romania, Azerbaijan, Bosnia-Herzegovina and Albania they are determined according to the legislation of the relevant country.

Documents of right to healthcare benefits in cases of permanent residence are sent to our Institution by the insurance institutions of contracted countries either for a long time or without specifying the date of termination of the right.

However, the rights of foreign insured people in order to receive healthcare benefits are sometimes terminated by the relevant sickness funds for various reasons.

For the purpose of checking whether foreign insured people’s rights to healthcare benefits are continuing or not, the mentioned documents are issued in every six months’ period and given to the relevant persons.

Where the Costs of Treatment can be reimbursed by Foreign Insured Persons who pay for Their Treatment without a Document of Right to Healthcare Benefits?
Foreign insured persons who pay for their treatment in our country without obtaining the document (formulary) for receiving healthcare benefits from the insurance institution to which he/she is registered shall keep their reports and invoices regarding the treatment. After returning to his/her country to which he/she is registered, he/she shall request a reimbursement by submitting the relevant reports and invoices indicating the healthcare expenses to the institution to which he/she is affiliated. In this case, if it is set forth in the agreement, the insurance institution receiving the application shall request information from our Institution on the specified cost of the treatment provided in our country by sending the relevant reports and invoices. Following the receipt of the notification on the specified cost of that treatment, institution shall reimburse the notified amount to relevant person.

Who can Receive Healthcare Benefits in Germany in Accordance with the Social Security Agreement between Germany and our Country?
Only our workers and retired workers were to avail themselves of the healthcare provisions of the Social Security Agreement signed with Germany.

By way of reaching a consensus with German liaison body, craftsmen and civil servants and people who are retired in this context and also their dependants are covered by the healthcare provisions of the Social Security Agreement between Turkey and Germany.

As a result of this regulation, all the insured and retired persons and their dependants going to Germany, have the opportunity to avail themselves of healthcare benefits.

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

• Being a returnee, (the statement of returnee represents the termination of employment abroad of the claimant and not receiving any social insurance or social benefit based on residence. The statement of absolute is not used in cases of entering into country and not going abroad any more.)
• Paying the amount equal to the corresponding minimum period/day enough for being entitled to pension over the realized debt,
• Being entitled to pension under the applicable provisions of abrogated social security law/laws or the provisions of the Law No. 5510,
• Making a written application to the Institution.

What am I required to do first in order to be entitled to invalidity, old age and survivor’s pensions based on the credited periods completed abroad?
After completion of the process of Foreign Service crediting these forms should be completed: Claim for Allocation and Document of Representations Warranties and Document of Representation Warranties for Claimants under Law No. 3201.
Claim for Allocation and Document of Representations Warranties shall be obtained from Social Security Provincial Directorates/Social Security Centers and also from the web page of Social Security Institution.

I have completed the Claim for Allocation and Document of Representations Warranties and Document of Representation Warranties for Claimants under Law No. 3201. What am I supposed to do now?
The condition of making the pension applications in person has been cancelled. The necessary documents can either be submitted directly to the relevant Social Security Provincial Directorate/Social Security Centre or can be mailed from either upcountry or abroad, after being duly completed and signed.
Submission of an updated service document is required only for those who apply from abroad.
Service documents issued within one month before the date of application are accepted as up to date.
For the returnees, it is not compulsory for the service document to be up to date.

Is it compulsory to be a Turkish citizen on the date of application or receiving of the pension?
It is not compulsory to be a Turkish citizen on the date of application or receiving of the pension according to the Law No. 3201 after 08/05/2008.

I have been entitled to a pension based on the crediting of the periods completed abroad. Am I obliged to make any notification before going abroad?
People, who are entitled to invalidity, old age and survivor’s pension based on the crediting of the periods completed abroad and stayed abroad for more than six months, have to submit to the Institution the Survey Document for Pensioners under the Law No. 3201 together with the other documents indicating whether the person is employed abroad and is receiving a social insurance or social benefit based on residence, within three months from the completion of the mentioned six month’s period.

Suspension of the Pension and Succeeding Transactions
If the person fails to submit the Survey Document for Pensioners under the Law No. 3201 within the specified period, his/her pension shall be suspended without any notification until the submission of the said document.
Pensions of those who are entitled to a pension under the Law No. 3201 based on crediting of the periods completed abroad shall be terminated as from the commencement date, in case it is determined that their employment abroad has not ended as of the commencement date of the pension, because of violating the condition of leaving the job abroad for being entitled to a pension.

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

Social Security Institution (SSI) is a member of the European Region of International Social Security Association (ISSA), which brings together 350 social security institutions and organizations from more than 150 countries.

Turkey became a member of ISSA during the period of Social Insurance Institution (SSK) in July 1949. After that BAĞ-KUR, T.R. Pension Fund and OYAK became associate members of ISSA. However these memberships ended on 24.11.2006 with the unification of the three social security institutions. Our membership within the constitution of Social Security Institution took place in January 2009. Whereas our previous memberships were from the Asia-Pacific Region, with the membership of SSI it turned into a full membership from European Region.

SSI was awarded with ISSA Good Practices Certificates of Merit
In 2013, SSI was awarded with certificates of merit in the ISSA Good Practices Competition for its implementations stated below:

• Electronic Prescription (e-prescription)
• Promoting Registered Employment through Innovative Measures
• Biometric Identity Verification System
• Implementation of a data matrix in optics
• A New Methodology for Forming Positive Lists
• Operation Project of Fiscal Automation System (MOSİP)

SSI was also awarded with the certificates of merit for following implementations in 2016:

• The integration of Student Certificates to the Health Benefits Rights Program
• Automatic Payment of Electronic Temporary Incapacity Reports (e-Payment) for the self-employed
• Supporting the registered employment of women through home-based child-care services
• Online Payments Inquiry and Bank Account Submission System

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.