Should we pay Social Security premiums, when we continue to pay the wage to the employee who is on maternity leave? If we pay as an advance and then deduct, is it possible not to pay the Social Security premium?

All payments in cash and other ways paid to the employee are subject to Social Security premium.

If the employer wants to pay wage to the worker on maternity leave, the employer must pay the premium of the wage payment and must check the box “Didn’t work” on the system.


Source: İSMMMO
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