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Commentary

2.2.2 Transferred social security base

Türkiye

One of the most important topics about the social security cap amount would be the transferred social security base. That topic is regulated under Law No 5510, Art 80/d.

According to these regulations, if the employee's earnings within any given month are over the social security ceiling, the exceeding amount related to additional payments will be transferred to the next month for consideration in the calculation. The transferred base can be carried forward for a total of two months before

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