To begin, let's explain "What is APHB?" APHB stands for "Monthly Premium and Service Document," and is a declaration required to be submitted to the Social Security Institution (SGK) by employers for insured employees every month, as required by Law No. 5510.
This document contains numerous details about the employee. The main information included on the document is as follows:

Amount of earnings subject to premium
Number of reported premium days
Branch of insurance employed
Insurance status (APHB)
Employee registration number
Occupational code
Workplace number
Unit affiliated
Reporting period
Document code and document type
Number of working days in a month
Start and end dates
Premium days
Content and Types of the APHB Insurance Branch
APHB provides a very broad insurance coverage area. There are hundreds of document types designed for different lines of business and work arrangements. According to current data, over 200 APHB document types are actively used.
This insurance branch is crucial for employees' access to healthcare services, tracking premiums required for retirement, and ensuring workplace inspections by the Social Security Institution.
APHB covers insured individuals working under 4A status whose premiums are paid by their employers. Therefore, the document must be reported regularly every month. Employees can also view their information through the e-government system.
With the Employer Implementation Communiqué published in September 2012, it became mandatory to include employees' occupational codes and job titles in monthly premium and service records.
Employers are required to select an occupational code appropriate to the job performed by each employee. This practice ensures that the employee's actual duties are accurately reported to the Social Security Institution (SGK) and safeguards workers' rights.
The term 506/APHB in the service record indicates the obligation to report monthly premiums and services under Law No. 506.
For employees subject to the SSK, the employer must select and report the correct occupational code.
Points to Consider When Filing an APHB Declaration
When preparing a monthly premium and service declaration, the following points should be taken into consideration:
The document must be accurately marked as "original," "supplementary," or "cancelled."
The appropriate two-digit document type code must be selected based on the employee's insurance type.
The identification number must be entered for Turkish citizens, and the number issued by the National Insurance Institution (NVI) for foreigners.
The number of days worked during the month must be accurately entered into the premium payment date.
The employee's total earnings earned during the month must be added to the premium earnings section.
If there are premiums, bonuses, or similar additional payments, the gross total amount must be indicated.
If the start or end of employment occurred within the month, the date information must be included.
If there are missing days worked during the month, the missing days must be correctly entered.
The steps to formalize the APHB are as follows:
The declaration must be submitted electronically to the Social Security Institution (SGK) by the 23rd of the following month.
If online subission is not possible by this date, the document must be submitted in paper form to the SGK.
The document prepared through the e-Declaration system must be approved and submitted by the employer.
Late submissions are subject to a penalty of 20% of the monthly minimum wage for each employee.
If the document is not submitted at all, the employer will be fined twice the minimum wage.
What Does "APHB Submitted Within the Legal Timeframe" Mean?
This meas that the employer has fully reported premium and service information for a specific period within the timeframe specified by the SGK.
Uploading the APHB to the system must be completed within 10 days. Preparations are made through the SGK's e-declaration screen.
Important Points Regarding the APHB Certificate
The following key points should be considered when preparing the certificate:
The document must be submitted on time; late payment is subject to a penalty.
Employee information, premium days, and earnings amounts must be entered accurately.
The most current version of the e-Declaration program must be used.
Approval and submission must be performed by an authorized person.
Premium payments must be paid within the legal deadline.
All documens and records must be retained by the employer.
Earnings Included in the APHB Premium
The main earnings considered in the premium calculation are:
The insured's gross salary
Overtime pay or additional work allowances
Premiums, bonuses, and similar additional income
Private health insurance employer's share
Additional payments such as meals and transportation
Annual leave pay, public holiday pay, and other additional payments
Certain payments made due to work-related accidents or occupational diseases may also be included in the premium calculation.