Employer, employer’s representative, employer with whom temporary employment relationship is established and sub-employer
ARTICLE 12- Real or legal persons and institutions and organizations without legal personality who employ persons who are considered insured according to subparagraphs (a) and (c) of the first paragraph of Article 4 are employers.
The person who, on behalf of and on account of the employer, manages the work or the entire service is the employer’s representative. The term “employer” in this Law also includes the employer’s representative.
The employer’s representative and the employer with whom a temporary employment relationship is established as defined in the Labor Law No. 4857 are jointly and severally liable together with the employer for the obligations specified in this Law.
(Additional sentences: 15/7/2016-6728/46 Art.) In accordance with this Law, self-employed accountants, certified public accountants and sworn public accountants who are authorized with a written contract together with the employers are jointly and severally liable for the non-compliance of the withholding and premium service declaration to be sent to the Institution via internet, electronic and similar media with the books and records and the documents constituting the basis of these records. The procedures and principles regarding the implementation of this paragraph shall be regulated by a regulation issued by the Institution.
For those subject to subparagraph (a) of the second paragraph of Article 4 of Law No. 5510 (Former SSK), the obligations of employers specified in this Law shall be fulfilled by the labor unions and confederations or the employer employing them; for those subject to the fourth paragraph of Article 4, the obligations of employers specified in this Law shall be fulfilled by the public administrations employing them or the schools where they receive education.23
For those employed according to the Law on the Protection of Farmers’ Property dated 2/7/1941 and numbered 4081, the obligations of employers specified in this Law shall be fulfilled by the authority authorized to employ them.
The employer of the convicts and detainees employed in the facilities, workshops and similar units established within the penal execution institutions and detention houses shall be the Institution of Penal Execution Institutions and Detention Houses Labor Hostels, and the employer representatives shall be the responsible managers and supervisors of the Institution of Penal Execution Institutions and Detention Houses Labor Hostels.
A sub-employer is a third party who takes work from an employer in a work related to the production of goods or services or in parts or annexes of a work carried out in the workplace and employs insured persons assigned for this work.
Even if the insured persons are recruited and contracted through the intermediary of a third party, the main employer is liable together with the sub-employer for the obligations imposed on the employer by this Law.
Source: Social Security Law No. 5510
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