3,500 TL Credit Support to Manufacturing Employers
Official titleRegulation on Amending the İstihdamı Koruma Destek Programı Implementation Regulation
The amendments made to the İstihdamı Koruma Destek Programı Implementation Regulation aim to provide additional support, particularly for manufacturing enterprises, develop credit mechanisms, and introduce flexibility and transparency into payment processes.
Before
Under the previous version of the 2026 Regulation, the İstihdamı Koruma Destek Programı had more general criteria for preserving employment. It did not provide direct, high-value support for the manufacturing industry or credit limit increases based on technical criteria. The payment processes and application conditions were less detailed, and modern payment methods such as the Go Dijital Cüzdan were not available. There was also no possibility of deduction against tax and SGK debts.
After
Through the amendment to the regulation, the İstihdamı Koruma Destek Programı provides direct support of up to 3,500 TL per month for each premium day to manufacturing enterprises under certain NACE codes. Credit limits have been increased, twice the credit amount has been made available to enterprises meeting the technical criteria, and special credit conditions have been introduced for enterprises holding investment incentive certificates. Payments may now be made through the Go Dijital Cüzdan, and a deduction method for tax and SGK debts has been added. Application and payment processes have been made more detailed, and joint implementation powers have been expanded for the Presidency (KOSGEB). In addition, duplicate benefits have been prevented for the same support component.
Details of the Regulation
Through the amendment to the regulation, the scope of the İstihdamı Koruma Destek Programı has been expanded, and Article 5 of the original Regulation published in the Official Gazette dated 3/3/2026 and numbered 33185 has been redrafted. One of the most significant innovations is direct support for manufacturing enterprises operating under certain NACE codes, such as those manufacturing textiles, clothing, leather, and furniture. These enterprises will receive support on a pro rata basis of 3,500 Turkish lira for thirty premium days for each month in which they preserve employment. This stands out as a concrete step to encourage the preservation of employment in the sector.
Significant improvements have also been made to the credit mechanisms offered under the support program. The amount of credit to be provided to enterprises that preserve employment will be calculated by multiplying the monthly average of the total earnings subject to premiums declared in the interim and premium service returns for the reference period by one-sixth of the number of months in the protection period. This amount may also be applied at twice that level for enterprises meeting the technical criteria to be determined by the Ministry. In addition, special credit limits and payment conditions tied to the number of additional employees have been introduced for enterprises holding incentive certificates under the Yatırımlarda Devlet Yardımları Hakkında Karar.
Modernization and simplification have also been introduced into the application and payment processes. Applications to the support program will now be received through the online application portal, and the Ministry and the Presidency (KOSGEB) will determine the information and documents required for an application. Payments may be transferred through the Ministry’s Central Accounting Directorate to SGK’s relevant bank account or by the Presidency to the enterprise’s Go Dijital Cüzdan account. Support payments may also be made by deduction against the enterprise’s tax office and SGK premium debts, providing significant convenience for enterprises. Receiving support jointly from two institutions (the Ministry and the Presidency) for the same support component has been prevented to eliminate duplicate benefits. Budget and accounting processes have also been updated through detailed provisions, such as recording İŞKUR resources as revenue in the general budget and granting the President authority to add appropriations.
Questions You Might Have
- Which sectors will benefit directly and to the greatest extent from this amendment?
- Manufacturing enterprises operating under Section C NACE codes, particularly those engaged in the manufacture of textile products, wearing apparel, leather and related products, and furniture, as well as certain button and zipper manufacturing, will benefit from direct support of 3,500 TL per premium day.
- Through which new methods will enterprises receive support payments?
- In addition to direct transfers to SGK’s relevant bank account, enterprises will also be able to receive support payments into Go Dijital Cüzdan accounts through the Presidency (KOSGEB). Support may also be paid by deduction against the enterprise’s tax office and SGK premium debts.
- How will the support credit amounts be determined, and which enterprises will benefit from higher limits?
- The credit amount will be equal to the enterprise’s average monthly earnings subject to premiums in the reference period multiplied by one-sixth of the number of months in the protection period. Enterprises meeting the technical criteria to be determined by the Ministry may use this amount twice over. In addition, special credit limits tied to the number of additional employees envisaged for enterprises holding incentive certificates under the Yatırımlarda Devlet Yardımları Hakkında Karar are also available.
Key Terms
- SGK prim gün sayısı
- The premium payment period reported to the Sosyal Güvenlik Kurumu and showing the days during which the employee was insured.
- NACE Kodu
- An international coding system expressing the Avrupa Topluluğu'nda Ekonomik Faaliyetlerin İstatistikî Sınıflandırması and indicating the sector in which an enterprise operates.
- Kıstelyevm esası
- The principle under which a payment or calculation is made proportionately according to the number of days actually worked or earned rather than for the full period.
- Muhtasar ve Prim Hizmet Beyannamesi
- An electronic document through which employers report, in a single return, the taxes withheld from payments made to their employees and the premiums payable to the Sosyal Güvenlik Kurumu.
- Go Dijital Cüzdan
- A digital payment platform or account through which support payments are made by the Küçük ve Orta Ölçekli İşletmeleri Geliştirme ve Destekleme İdaresi Başkanlığı (KOSGEB).
Affected Sectors
- Manufacturing industry
- Textile products manufacturing
- Clothing manufacturing
- Leather and related products manufacturing
- Furniture manufacturing
- Finance
Where we posted this
Follow Turkish legal developments
REGAS analyzed all 40 items in the Official Gazette of 28 August 2026; we published only 3 of them here.
REGAS summarizes every change in the Turkish Official Gazette in plain language and notifies you.
The REGAS app is currently Turkish-only. If you would like English in the app, the best way to make it happen is to support the developer: get the app and just say so.
REGAS Commentary
This amendment to the regulation aims to make the existing İstihdamı Koruma Destek Programı more targeted and effective. In particular, the direct premium-day support provided to the manufacturing industry and the expanded credit opportunities will make a critical contribution to sustaining employment in the sector. Innovations such as enabling enterprises to receive payments through the Go Dijital Cüzdan and allowing debt deductions will facilitate access to support and reduce the administrative burden. It is of great importance for enterprises, particularly SMEs operating in the manufacturing industry, to carefully examine these new criteria and understand the conditions for benefiting from them. The program provides enterprises with significant breathing room, particularly during periods of economic fluctuation, in order to preserve employment.