The Council of Ministers published two Decrees Having the Force of Law in Official Gazette Issue 143 of 30 July 2026 (Special Issue, Annex I, Section II) creating a three-month social insurance premium support for the July 2026 - September 2026 period: Decree No. 82/2026 and Decree No. 84/2026. The stated purpose is to sustain employment in businesses facing payment difficulty under high inflation, to support local employment, and to increase women's participation in the labour market. In North Cyprus, employer social insurance contributions are a heavy recurring payroll cost, and this measure removes part of that cost for July, August and September 2026. The two decrees are structurally identical and differ only in which social insurance law the insured employee falls under.
Who is covered by the support in North Cyprus?
The support is split across two decrees according to the law that governs the insured person. Decree No. 82/2026 covers actively working insured persons within the scope of Article 5(4) of the Social Security Law No. 73/2007. Decree No. 84/2026 grants the same support to insured persons within the scope of Article 4(2) of the Turkish Cypriot Social Insurance Law No. 16/1976. An employer with staff under both schemes therefore relies on both decrees at once, on identical terms. The list of workplaces excluded from the support is word-for-word the same in both instruments, so no employer gains or loses eligibility because of which scheme an individual employee belongs to. The excluded workplaces are:
- Independent institutions operating from the State Budget under their own special laws (Professional Associations and Chambers excluded)
- Other public institutions and organisations operating from autonomous budgets or annexed budgets and in workplaces with revolving funds
- Workplaces in the nature of public institutions and organisations belonging to foreign states
- Entities in which the State holds at least 10% of the shares
- Entities under the management and supervision of the State
- Supermarkets
- Supermarket suppliers (suppliers engaged directly in production excluded)
- Hospitals and clinics
- Veterinarians
- Business followers (iş takipçileri)
- Consultants
- Real estate agents
- Investment advisers
- Information technology and software sector
- Internet service providers
- Car dealerships
- Lawyers
- Architects
- Engineers
- Medical supply dealers (medikalciler)
- Pharmaceutical warehouses
- Petrol stations
- Gas dealers (bottled gas distributors excluded)
- Banks
- Insurance companies
- Exchange offices
- Finance companies
- Betting offices
- Casinos
- Night clubs
- Private tutoring centres (dershaneler)
- Primary and secondary education institutions
- Universities
- GSM operators
- Quarries
- Cooperatives and their affiliated enterprises
- Cleaning services
- Private security services
- Domestic services
- Press organisations receiving full social security support under the Regulation on Supporting Local Labour Force Employment
- Civil society organisations operating in the field of social services in the TRNC and providing services to the TRNC State in this field
However, despite the general exclusion of cooperatives, the following remain within the scope of the premium support: "Süt Sıvı Yağ Ürünleri Üretim ve Pazarlama Kooperatifi Ltd.", "Zirai Levazım, Makine ve Gıda Pazarlama Kooperatifi Ltd." and — on condition that the activity falls outside LP gas filling and dispatch — "Karma Hayvan Yemi, Harup Ürünleri ve LP Gaz Üretim ve Pazarlama Kooperatifi Ltd.", together with cooperatives carrying out production activity other than banking activity.
What are the premium support rates for July-September 2026?
Both decrees apply the same rates. In addition to the employee's own premium amount calculated under the premium article of the relevant law, the support is met by the Employment Support Centre out of the employer's share remaining after the State's share is set aside:
| Employee category | Employer share met by the State |
|---|---|
| Female employees who are TRNC citizens | 100% |
| Male employees who are TRNC citizens | 80% |
| Employees who are citizens of the Republic of Türkiye and of other foreign countries | 15% (50% for employees in agriculture, animal husbandry, manufacturing, production, bus and taxi operations and the hotel sector) |
| Employees in workplaces engaged in bottled gas distribution (regardless of nationality and gender) | 100% |
Conditions for claiming the support
- On the basis of the workplace registration, all premium debts for all employees must have been paid, or restructured with the restructuring rules being observed.
- From the date the decree entered into force until 30 September 2026 no employee of any nationality may be suspended, other than suspensions granted under Article 15 of the Labour Law and suspensions granted where the employee documents that he or she has left the country; this condition is not sought for the four cooperatives named above.
- An employer who suspends an employee within this period cannot benefit from the support as from the date of suspension, including the month of suspension; support already paid is reclaimed from an employer who fails to notify the suspension within the statutory period.
- If the number of insured persons, the earnings subject to premium or the number of premium payment days in the payrolls submitted to the Office (Daire) is found to be incorrect, the support paid is reclaimed, and the employer repays that amount within 15 days of the Office's written demand.
- Employers unable to meet their obligations in time for reasonable cause may file an objection with the Ministry within 1 month of the date the entitlement was lost; applications are decided within 2 months by a committee composed of the Ministry Undersecretary, the Ministry Director, the Director of the Provident Fund Office (İhtiyat Sandığı Dairesi), the Director of the Social Insurance Office (Sosyal Sigortalar Dairesi), a Regional Chief and the lawyers of both Offices.
Decrees No. 82/2026 and No. 84/2026 repeal the "June-August 2026 Period" premium support decrees published in Issue 121 of 30 June 2026 (No. 70/2026 and No. 69/2026), without prejudice to transactions carried out under them, and are in force as from 30 July 2026. The excluded sectors, the qualifying conditions and the full cover for bottled gas distribution carry over unchanged, but three rates do not: the employer share met for female TRNC citizens rises from 80% to 100%, the share met for male TRNC citizens rises from 60% to 80%, and the preferential rate for citizens of the Republic of Türkiye and of other foreign countries rises from 20% to 50%, its sector list now also covering bus and taxi operations.
Checklist for businesses
- Confirm whether your sector appears on the exclusion list above.
- Make sure existing premium debt is paid or restructured — otherwise the support cannot be claimed at all.
- Make no dismissals outside the scope of Article 15 of the Labour Law until 30 September 2026.
- Prepare monthly payrolls correctly as to earnings subject to premium and the number of premium payment days — an incorrect payroll causes the support paid to be reclaimed.
