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New Payment Concessions for SGK Debts: 72-Month Installments, Asset Attachment and Lien Proceedings, and Application Conditions
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Published by
Erta Audit
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Type
Publication
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Date
June 20, 2026
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Reference
New Payment Concessions for SGK Debts: 72-Month Installments, Asset Attachment and Lien Proceedings, and Application Conditions
A New Era for SGK Debts
What You Need to Know About Installments of Up to 72 Months, Asset Attachment, and the Application Process
The new regulations introduced for employers with outstanding SGK (Social Security Institution) debts provide significant conveniences, including longer-term payment plans, collateral-free deferrals, and the suspension of enforcement proceedings.
The new regulations regarding the deferral and installment payment of SGK debts offer significant advantages, particularly for businesses experiencing cash flow constraints. Within this framework, provided certain conditions are met, SGK debts may be restructured for up to 72 months, deferred without collateral up to TRY 10 million, and certain enforcement proceedings may be suspended.
Maximum Installment
72 Months
Unsecured Limit
TRY 10 M
First Installment
31.08.2026
What Does the Regulation Provide to Employers?
1
Longer-Term Payment Plan
SGK debts may be paid in installments of up to 72 months, provided the required conditions are met.
2
Collateral-Free Deferral up to TRY 10 Million
Eligible debts within the specified limit may be restructured without providing collateral.
3
Convenience in Enforcement Proceedings
Upon payment of the first installment, execution, attachment, and foreclosure/sale proceedings may be suspended.
4
Ability to Add New Debts to the Existing Plan
If the first two installments are paid on time, SGK debts that become overdue later may be incorporated into the existing payment plan.
Which Debts Are Eligible?
Under the regulation, SGK premium debts relating to June 2026 and earlier periods may be subject to deferral and installment applications. In addition, finalized administrative monetary penalties may also be included under certain conditions.
Main Eligible Debts:
- SGK premium debts
- Finalized administrative monetary penalties
- Overdue SGK receivables deemed eligible by the Institution
Are Existing Attachments Completely Removed?
If the deferral and installment application is approved and the first installment is paid, enforcement proceedings relating to the debt may be suspended. However, this does not mean that all existing attachments will automatically be lifted.
Seizure and Detention Order
It may be possible to remove apprehension annotations placed on vehicles.
Existing Attachment
Existing attachments may continue to serve as collateral for the SGK receivable; therefore, the process should be evaluated carefully.
Which Documents May Be Required During the Application Process?
Depending on the type of debt and the nature of the application, different documents may be requested by the relevant SGK office. Generally, the following documents may be required:
Application Method
There is no specific regulation stating that applications must be submitted through the e-SGK system. Applications may be submitted in person to the relevant SGK office or sent by registered mail, APS (Express Mail Service), or PTT Cargo.
Critical Reminder
Before submitting an application, the debt breakdown, repayment capacity, collateral status, and existing attachments should be evaluated together.
Conclusion
The opportunity to restructure SGK debts through installments of up to 72 months can provide significant financial relief for businesses. Nevertheless, the status of existing attachments, vehicle annotations, collateral requirements, and the sustainability of the payment plan should all be carefully assessed before submitting an application.
Let's evaluate the most appropriate payment plan for your SGK debts together.
You may contact our expert team for professional assistance in the proper management of deferral, installment, attachment, and application procedures.
