Earnings Subject to Social Insurance Premiums

National insurance premium is the base of the premium, which is the main source of financing social insurances. Accurate determination of the premium-based earnings serves to protect the interests of the insured and the social insurance system. Law No. 5510 on Social Insurance and General Health Insurance Law extends the scope of earnings subject to premium. The legislator has aimed to narrow the exemptions as much as possible while expanding the scope of earnings subject to premium. The issue of premium based earnings is analysed in terms of its importance in the financing of social insurances, legal regulations, judicial decisions and its consequences in terms of practice.