Enforced Collection of Social Security Institution’s Receivables

Concept Of Payment Order

• The Social Security Institution (“SSI”) may have unpaid insurance premiums from (i) employers, (ii) company shareholders, in some special cases; or (iii) employees. In addition, the SSI may impose administrative monetary fines on individuals if the conditions are met. The collection of such receivables may be carried out through execution proceedings.


• The execution proceedings commence with a payment order, issued and sent by the SSI. Payment orders act as a warning to debtors to settle the public receivables before the SSI takes action to seize their assets.

Notification of Payment Order

• Those who are notified of the payment order sent by the SSI may (i) pay the debt or (ii) object to the payment order, in whole or in part, within 15 (Fifteen) days. Payment of the debt does not extinguish the right to object to the payment order. As a matter of fact, in some cases, payment within the above-specified period allows for a reduction of the debt or payment of the debt in installments.

Objection to the Payment Order

• The objection must be made by filing a lawsuit before the court. Exceptionally, SSI could terminate the execution proceedings administratively without a court decision. There are differences between (i) an objection to an administrative fine and (ii) an objection to other SSI receivables accrued, premium receivables in particular; such as the competent court and the requirement to apply to the SSI.

Application to the SSI and Lawsuit

• In case an administrative fine is imposed by the SSI, it is mandatory to apply to the SSI prior to filing a lawsuit before the court. Meanwhile, it is not mandatory to apply to the SSI for payment orders related to insurance premiums and other SSI receivables.


• In cases where an objection to the SSI is applicable, a lawsuit must be initiated within 30 (Thirty) days from the notification of the rejection decision by the SSI. In cases where application to the SSI is not mandatory, a lawsuit must be initiated within 15 (fifteen) days from the notification of the payment order.


• - It is not regulated in the legislation when the SSI must respond to an objection in cases where the application to the SSI is mandatory. The silence of the SSI for 60 (Sixty) days from receiving the objection is deemed as a rejection according to the Council of State practices. However, according to the İzmir Regional Administrative Court, it is not applicable to file a lawsuit before the SSI has responded to the objection, and such lawsuits are dismissed without examination.


• The competent court for objection to insurance premium receivables and others is labor courts, whereas the competent court for objection to administrative fines is administrative courts. Filing a lawsuit or objection to the SSI where it is not mandatory will not halt the proceedings. The alleged debtor (or plaintiff) will be required to obtain an interim court decision -either (i) suspension of execution or (ii) an interim injunction- depending on the competent court, to halt the proceedings. The execution proceedings, however, will be suspended upon the objection to the SSI, in cases where the application to the SSI is mandatory.