CEVAP:

Similar to social security premiums employers and employees are also required to pay unemployment insurance premiums. Unemployment insurance premium is paid to the Institution of Providing Jobs and Employees (IPJE – İŞKUR) through Social Security Institution. Employer’s share of unemployment insurance premium is 2%, and the employee’s share of unemployment insurance premium is 1%. Likewise, the employer’s share of unemployment insurance premium generates an additional cost to the employer and characterized by indirect labor cost. However, employee’s share is just a deduction from gross pay and does not generate any additional cost to the employer.