September–November 2026 premium support in North Cyprus is set by Decree-Laws 113/2026 and 114/2026, which replace the July–September 2026 Decree-Laws 84/2026 and 82/2026. Compared with those decrees, the no-stoppage condition now runs to 30 November 2026 instead of 30 September 2026.
What Changed Compared with the July–September 2026 Decree-Laws (84/2026 and 82/2026)?
North Cyprus premium support for September–November 2026 is governed by Decree-Laws 113/2026 and 114/2026 (Official Gazette No. 193, 2 October 2026). They repeal the July–September 2026 Decree-Laws 84/2026 and 82/2026 (Official Gazette No. 143, 30 July 2026) without prejudice to acts done under them (113/2026 and 114/2026, Article 6). The support period is now September 2026 - November 2026 (Article 4). Support requires no stoppage of employees of any nationality until 30 November 2026, rather than 30 September 2026 (Article 4(1)); this is a condition of support, not a prohibition. Markets with up to 5 employees including the employer, and insurance agencies, are no longer on the exclusion list (Article 3). For Turkish and other foreign nationals working in agriculture, the Employment Support Centre (İstihdam Destek Merkezi) now pays 75% rather than 50% of the employer share excluding the State share, leaving the employer 25% (Article 4). The 100%, 80% and 15% rates for TRNC national women, TRNC national men and Turkish and other foreign nationals are unchanged.
Each change below was made in the same way in both new decrees, so the table treats 84/2026 and 82/2026 together as the previous period and 113/2026 and 114/2026 together as the new one.
| PROVISION | PREVIOUS: JULY–SEPTEMBER (84/2026 AND 82/2026) | NEW: SEPTEMBER–NOVEMBER (113/2026 AND 114/2026) |
|---|---|---|
| Support period (3 months in total) | July 2026 - September 2026 | September 2026 - November 2026 |
| No-stoppage condition | From entry into force until 30 September 2026 | From entry into force until 30 November 2026 |
| Period in which the no-stoppage condition does not apply to the three named cooperatives | Until 30 September 2026 | Until 30 November 2026 |
| Excluded: markets | "markets" | "markets (excluding markets with up to 5 employees including the employer)" |
| Excluded: insurance companies | "insurance companies" | "insurance companies (excluding insurance agencies)" |
| Turkish and other foreign nationals working in agriculture | Grouped with livestock, manufacturing, production, bus and taxi operators and hotels: employer pays the employee contribution plus 50% of the employer share; the Employment Support Centre pays 50% of the employer share excluding the State share | Separate group: employer pays the employee contribution plus 25% of the employer share; the Employment Support Centre pays 75% of the employer share excluding the State share (livestock, manufacturing, production, bus and taxi operators and hotels stay at 50%) |
| Entry into force | Both from publication in the Official Gazette (30 July 2026) | 113/2026: from 1 October 2026; 114/2026: from publication in the Official Gazette (2 October 2026) |
Rules Unchanged from the Previous Decrees
The following rules appear in 113/2026 and 114/2026 in the same form as in 84/2026 and 82/2026, apart from the agriculture rate and the 30 November 2026 date; references to "the relevant Law" mean Law 16/1976 for 113/2026 and Law 73/2007 for 114/2026.
- Every item on the exclusion list other than markets and insurance companies, and the "However" sentence bringing named cooperatives into scope (113/2026 and 114/2026, Article 3).
- Support rates: 100% for TRNC national women, 80% for TRNC national men, 15% for Turkish and other foreign nationals (50% for those working in livestock, manufacturing, production, bus and taxi operators and hotels), and 100% for workplaces distributing LPG cylinders, regardless of nationality or gender (113/2026 and 114/2026, Article 4).
- Amounts the employer must pay: the employee contribution (calculated under Article 83 of Law 16/1976 for 113/2026 and Article 78 of Law 73/2007 for 114/2026); for TRNC national men, plus 20% of the employer share; for Turkish and other foreign nationals, plus 85% of the employer share (25% in agriculture; 50% in livestock, manufacturing, production, bus and taxi operators and hotels); deducted on insurable earnings and paid no later than the 15th of the following month (113/2026 and 114/2026, Article 4).
- Premium debt condition: all contributions for all employees at workplace registration level under the relevant Law paid, or the debt restructured and the restructuring terms complied with (113/2026 and 114/2026, Article 4(1)).
- Content of the no-stoppage condition: from the decree's entry into force until 30 November 2026, no employee of any nationality may be stopped (durdurma), except stoppages under Article 15 of the Labour Law (İş Yasası) or where the employee documents departure abroad; an employer who stops an employee loses support from the stoppage date (stoppage month included). The condition does not apply to support for "Süt Sıvı Yağ Ürünleri Üretim ve Pazarlama Kooperatifi Ltd.", Zirai Levazım, Makine ve Gıda Pazarlama Kooperatifi Ltd and, other than its LP gas filling and dispatch activity, "Karma Hayvan Yemi, Harup Ürünleri ve LP Gaz Üretim ve Pazarlama Kooperatifi Ltd." until 30 November 2026 (113/2026 and 114/2026, Article 4(1)).
- Support paid to an employer who did not file an employee's stoppage within the legal period is reclaimed from the date of the stoppage (113/2026 and 114/2026, Article 4(1)).
- Qualifying employers pay on the insurable earnings shown in the monthly payroll; once the Employment Support Centre pays the employer share excluding the State share to the Social Insurance Fund, contributions for all insurance branches are deemed paid. However, where an insured person applying under the relevant Law for an old-age, invalidity or survivor's pension becomes entitled to it through these contributions on the date the employer pays under the decree, the pension starts on that payment date (113/2026 and 114/2026, Article 4(2)).
- Contributions for the months covered must be paid by the 15th of the following month, failing which the decree cannot be used; the Social Insurance Board of Directors (Sosyal Sigortalar İdare Meclisi) may reset the payment deadline (113/2026 and 114/2026, Article 4(3)).
- If the number of insured persons, insurable earnings or contribution days in the payroll prove wrong or incorrect, the support is reclaimed; the employer must repay it to the Social Insurance Office within 15 days of the Office's written request, and the repayment is transferred to the Employment Support Centre; employers who do not repay are reported by the Social Insurance Office to the Employment Support Centre for legal action under the Local Workforce Employment Support Regulation made under the Provident Fund Law (113/2026 and 114/2026, Article 4(4)).
- For employers paying by the 15th, the Social Insurance Office notifies the Provident Fund Office (İhtiyat Sandığı Dairesi) in writing within 7 days from the 15th of the balance to be transferred from the Employment Support Centre; the Centre transfers it to the Social Insurance Office fund account within 3 days at the latest; within one month of the transfer, the Social Insurance Office submits a per-person breakdown for the month to the Centre for accounting (113/2026 and 114/2026, Article 4(5)).
- Employers who for reasonable cause cannot meet their obligations in time may apply to the Ministry with supporting documents within 1 month of losing the right to payment; a committee set up under the decree assesses the application, and objections are decided within 2 months. Those whose objections succeed pay under the rules of the relevant Law; the Social Insurance Office notifies the Provident Fund Office of the support earned within 3 working days at most of payment, and the Provident Fund Office pays it within 3 working days. The committee comprises the Ministry Undersecretary, the Ministry Director, the Director of the Provident Fund Office, the Director of the Social Insurance Office, any Regional Head of the Social Insurance Office, the Social Insurance Office lawyers and the Provident Fund Office lawyer (113/2026 and 114/2026, Article 4(6)).
Who Qualifies?
The exclusion list is the same in Article 3 of 113/2026 and Article 3 of 114/2026; September–November 2026 premium support does not apply to the workplaces below.
| EXCLUDED WORKPLACES (113/2026 AND 114/2026, ARTICLE 3) |
|---|
| independent bodies operating from the State Budget under their own special laws (excluding Professional Associations and Chambers) |
| other public institutions and bodies, workplaces with autonomous or annexed budgets and revolving-fund workplaces |
| workplaces of foreign states that are public institutions in character |
| entities in which the State holds at least 10% |
| entities under State management and supervision |
| markets (excluding markets with up to 5 employees including the employer) |
| market suppliers (excluding suppliers engaged in direct production) |
| hospitals and clinics |
| veterinarians |
| business follow-up agents (iş takipçileri) |
| consultants |
| estate agents |
| investment advisers |
| the IT and software sector |
| Internet service providers |
| car dealerships |
| lawyers |
| architects |
| engineers |
| medical suppliers (medikalciler) |
| pharmaceutical warehouses (ecza depoları) |
| petrol stations |
| gas sellers (gazcılar) (excluding LPG cylinder distributors) |
| banks |
| insurance companies (excluding insurance agencies) |
| exchange offices |
| finance companies |
| betting offices |
| casinos |
| nightclubs |
| private tutoring centres (dershaneler) |
| primary and secondary education institutions |
| universities |
| GSM operators |
| quarries |
| cooperatives and their affiliated businesses |
| cleaning services |
| private security services |
| domestic services |
| press organisations receiving full social security support under the Local Workforce Employment Support Regulation (Yerel İş gücü İstihdamının Desteklenmesi Tüzüğü) |
| civil society organisations active in social services in the TRNC and serving the TRNC State in that field |
| HOWEVER, WITHIN THE SCOPE OF PREMIUM SUPPORT (113/2026 AND 114/2026, ARTICLE 3) |
|---|
| "Süt Sıvı Yağ Ürünleri Üretim ve Pazarlama Kooperatifi Ltd." |
| "Zirai Levazım, Makine ve Gıda Pazarlama Kooperatifi Ltd." |
| "Karma Hayvan Yemi, Harup Ürünleri ve LP Gaz Üretim ve Pazarlama Kooperatifi Ltd.", other than its LP gas filling and dispatch activity |
| "cooperatives engaged in production activity, excluding banking activity" |
| EMPLOYEE GROUP | EMPLOYER MUST PAY | PAID BY THE EMPLOYMENT SUPPORT CENTRE (SHARE OF THE EMPLOYER SHARE EXCLUDING THE STATE SHARE) |
|---|---|---|
| TRNC national women | Employee contribution | 100% |
| TRNC national men | Employee contribution + 20% of the employer share | 80% |
| Turkish and other foreign nationals | Employee contribution + 85% of the employer share | 15% |
| Turkish and other foreign nationals working in agriculture | Employee contribution + 25% of the employer share | 75% |
| Turkish and other foreign nationals working in livestock, manufacturing, production, bus and taxi operators and hotels | Employee contribution + 50% of the employer share | 50% |
| Workplaces distributing LPG cylinders (regardless of nationality or gender) | Employee contribution | 100% |
What This Means in Practice
In practice, this means the July–September 2026 support terms largely continue, but the no-stoppage condition lasts two months longer: it ended on 30 September 2026 under the previous decrees and now runs until 30 November 2026 (113/2026 and 114/2026, Article 4(1)). Support requires no stoppage; it is a condition, not a ban, and an employer who stops an employee within that period loses support from the stoppage date, stoppage month included.
- For agricultural businesses: for Turkish and other foreign nationals, the employer now pays the employee contribution plus 25% of the employer share instead of 50%, and the Employment Support Centre pays 75% of the employer share excluding the State share (113/2026 and 114/2026, Article 4). Livestock, manufacturing, production, bus and taxi operators and hotels stay at 50%.
- For markets with up to 5 employees and insurance agencies: excluded under 84/2026 and 82/2026, they are no longer on the exclusion list and receive support at the rates above if they meet Article 4. For markets the test is 5 employees including the employer (Article 3).
- For employers of Turkish and other foreign nationals: the general rate stays at 15%, with the employer paying 85% of the employer share; the no-stoppage condition covers all employees regardless of nationality (Articles 4 and 4(1)).
- For all employers: under Article 4(3), September, October and November 2026 contributions are due by 15 October, 15 November and 15 December 2026, unless the Social Insurance Board of Directors resets the deadline.
Please don't hesitate to contact N.Akman & Co. with any questions.
