The Employer's Obligation to Report Occupational Accidents to the Social Security Institution (SSI) and Its Legal Consequences

The World Day for Safety and Health at Work, observed annually on April 28, highlights the global significance of safeguarding workers’ health and safety. This day serves as a reminder of the importance of preventing occupational accidents, ensuring safe working conditions, and increasing awareness of employers’ legal responsibilities. In this regard, the timely reporting of occupational accidents in accordance with legal deadlines is not merely a bureaucratic formality but a vital element for protecting employees’ rights and determining the employer’s legal accountability (International Labour Organization [ILO], 2024).

In occupational health and safety law, reporting accidents in a timely and accurate manner is essential for both securing employee rights and defining the employer’s legal responsibilities. Article 13 of the Social Insurances and General Health Insurance Law No. 5510 stipulates that in the event of an occupational accident, the employer must notify the Social Security Institution (SSI) within three working days from the date of the accident or, if the accident occurs outside the employer’s supervision, from the date it is learned. In addition, the incident must be reported immediately to the law enforcement authorities (Social Insurances and General Health Insurance Law No. 5510, 2006, art. 13).

This reporting obligation is not only necessary to activate the insured person’s rights under the social security system, but it also plays a crucial role in documenting the incident for any legal processes that may arise in the future. The notification must be completed either via the e-reporting system on the SSI’s official website or by sending the Occupational Accident and Occupational Disease Notification Form by registered mail.

Employers who fail to report occupational accidents within the prescribed time are subject to administrative fines. As of 2025, the fine amounts vary according to the size and risk class of the enterprise:

Workplace Size	Low-Risk (TRY)	Medium-Risk (TRY)	High-Risk (TRY)
<10 employees	35,416	44,270	53,124
10–49 employees	35,416	53,124	70,832
50+ employees	53,124	70,832	106,248

Moreover, if the employer deliberately fails to report the accident and this results in harm to the insured person, the SSI may seek reimbursement of its expenses from the employer (Social Insurances and General Health Insurance Law No. 5510, 2006, art. 21).

The proper and timely reporting of occupational accidents helps prevent legal sanctions and supports the development of a strong occupational safety culture. In cases of uncertainty regarding whether an incident constitutes a workplace accident, investigations may be conducted by officials authorized by the SSI or by labor inspectors assigned by the Ministry of Labor. If necessary, on-site inspections are carried out and reports are prepared to assess the accuracy of the declarations and whether the incident qualifies as an occupational accident.

If it is determined that the incident does not meet the criteria of an occupational accident or that it was misrepresented, the Institution is entitled to recover any undue payments in accordance with Article 96 of the Law (Social Insurances and General Health Insurance Law No. 5510, 2006, art. 96).

In conclusion, the obligation to report occupational accidents to the SSI in due time should be viewed not only as a legal duty but also as a mitigating factor in liability. Failure to comply may lead to not only administrative sanctions but also financial and criminal responsibilities. Thus, employers must act with diligence and care when fulfilling this obligation.

For further inquiries or legal assistance, feel free to contact Durukan+Partners team.

References

• International Labour Organization. (2024). World Day for Safety and Health at Work 2024: Let's Act Together to Build a Positive Safety and Health Culture. Retrieved from https://www.ilo.org

• Social Insurances and General Health Insurance Law No. 5510. (2006). Official Gazette, No. 26200, 16 June 2006.