After a work accident, the employee suffers a loss of income for the days they cannot work during recovery. This period is called temporary incapacity and is subject to compensation under TCO Art. 54/2.
What is temporary incapacity?
It is the period in which the employee receives treatment and cannot work after a work accident. The duration is determined by physicians' reports. It differs from permanent disability in that it is temporary and ends with recovery.
SGK allowance
Under Law No. 5510 Art. 18, the SGK pays the work accident temporary incapacity allowance as follows:
- Inpatient treatment: Half of daily earnings (%50)
- Outpatient treatment: Two-thirds of daily earnings (%66,66)
The allowance for the first two days is paid by the employer (Law No. 5510 Art. 18/5).
Note: The SGK allowance is calculated on the upper limit of daily earnings. For employees whose actual income is above the ceiling, the SGK allowance therefore falls short and the difference is claimed from the employer.
Employer's liability
- First 2 days: The employer is obliged to pay the temporary incapacity allowance.
- Subsequent days: The SGK pays. However, if the employee's actual income is above the ceiling, the difference is claimed from the employer.
- Non-pecuniary damages: The temporary incapacity period is taken into account in calculating non-pecuniary damages.
Calculation
Temporary incapacity — work accident example
| Monthly gross income | 48.000 ₺ |
| Daily income | 1.600 ₺ |
| Days on medical leave | 120 days |
| SGK allowance (capitalized) | −38.000 ₺ |
| To be claimed from the employer | ≈ 154.000 ₺ |
A difference arises because the SGK allowance is calculated on the daily earnings ceiling.
Offset
The SGK temporary incapacity allowance is offset against the compensation on the basis of the capitalized value. However, if there is gross negligence on the part of the employer, the offset does not apply.
Caution: The allowance for the first 2 days paid by the employer is also deducted from the compensation; however, since this amount is paid directly by the employer rather than by the SGK, it is treated as a "payment", not an "offset".
Frequently asked questions
How much is the SGK allowance?
Half of daily earnings for inpatient treatment and two-thirds for outpatient treatment (Law No. 5510 Art. 18).
Who pays for the first 2 days?
The employer. Subsequent days are paid by the SGK.
Is the SGK allowance offset?
Yes, it is offset on the basis of the capitalized value. In case of gross negligence, the offset does not apply.
What if my actual income is above the ceiling?
You may claim the difference from the employer; this claim is calculated after the İPSD offset.
What if there is disability after recovery?
Permanent incapacity compensation is claimed separately.
Related topics
Let us calculate your temporary incapacity
Upload your reports and we will calculate the net amount, including the SGK offset.
See prices → Get in touch