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consecutive and in the determination of eligibility for the C. Premium transfer in Switzerland pension, the periods of insurance in both countries can be combined, on the condition that these periods do not overlap Among the social security agreements signed by Turkey, only each other. the social security agreement signed between Turkey and Switzerland contains arrangements regarding the transfer of When the individual becomes eligible for pension through premiums collected in the contracting states. aggregation of his coverage periods, the pension is calculated by taking into account the services performed in both countries The social security agreement between Turkey and Switzerland together. The contracting states pay the part of the pension contains an arrangement which allows the transfer of the whole calculated in this way, which corresponds to the number of amount of the employee and employer share of the premiums work days spent in their countries, as contract pension (partial collected for long-term insurance branches (old age and death; pension). except disability) during the period of service in Switzerland by the Turkish citizens working in Switzerland, to the social In this context, the contract pension, also known as partial security institution in Turkey. pension, is the pension that is calculated according to total services performed in contracting states and paid on the According to the agreement, Turkish citizens working in amount corresponding to the period of services in the relevant Switzerland may claim premium transfer, on the condition that country. they have not benefited from Swiss pension insurance (old age, disability and death pensions) and that they have departed For example, with respect to the pension eligibility of an insuree Switzerland definitively, in order to settle in Turkey or a third who has worked for 2000 days in Turkey and 4000 days in country. Germany, the sum total of these periods shall be taken into account. The eligibility for pension shall be decided by accepting In case the premium amount that is deposited in the Swiss the number of work days of the individual as 6000 days. If the social security institution and transferred to Turkey exceeds person is eligible for pension with 6000 days of work, then the the amount credited for the works abroad as per the “Law no. pension is proportionally calculated in both contracting states. 3201 on the Evaluation of the Period Spent Abroad by Turkish Citizens Abroad in Terms of Social Security”, mentioned in the If the insurance periods spent in Turkey and the other November issue of our journal, the exceeding part is refunded contracting state are sufficient for payment of full pension to the relevant parties. according to the local legislations of the contracting states, full pension can be paid by both states, without merging the Principles and procedures regarding the crediting of foreign services. services pertaining to the premiums collected in Switzerland and transferred to Turkey are explained in the Social Security B. Premium refund in Germany Institution Circular no. 2011/48 published regarding the procedures of crediting and allocation of foreign services. The social security agreement between Turkey and Germany Accordingly, it is stipulated that the premiums transferred to prescribes that the premiums deposited at the German social Turkey as a result of premium transfer shall be deducted from security institution for Turkish citizens working in Germany shall the amount accrued for crediting foreign services; in case the be refunded to the insurees (to the beneficiaries in case of their whole periods pertaining to the transferred premium have death), if the certain conditions are met. been credited and the whole amount of the accrued debt has been paid, the whole amount of the transferred premiums The premium refund practice is arranged only in the social will be refunded by the Social Security Institution to the security agreement between Turkey and Germany. The insuree, beneficiaries or his inheritors; whereas the part of the conditions for refunding the premiums to an insuree who is a transferred premiums corresponding to the number of credited Turkish citizen are the expiration of the two-year waiting period, days shall be refunded in case a part of the periods pertaining departing Germany and cease of the employment related to the transferred premiums has been indebted and the whole supports from Germany, including unemployment supports. amount of the debt accrued has been paid. The two-year waiting period starts from the date when the obligatory insurance ends. The insurees whose premiums are transferred to Turkey may not claim any rights from the Swiss social security institution The premium refund covers only the employee share and the due to the transferred premiums in question. employer’s share is not to be refunded. Upon the refund of the premium, the German pension insurance is cancelled and the rights gained due to the German insurance periods no longer apply. 14 Aralık 2014