Company Cars and SGK: Driver and Employer Duties
A driver’s absence from the vehicle owner’s payroll is not a universal fixed-penalty schedule. Driving authorisation, social-insurance status and the actual working relationship must be assessed separately.
A driver’s absence from the vehicle owner’s payroll is not a universal fixed-penalty schedule. Driving authorisation, social-insurance status and the actual working relationship must be assessed separately.
What creates the reporting duty?
SGK’s employer guidance states that employees within Article 4/1-a of Law 5510 generally need a commencement declaration at least one day before work starts. The same guidance lists exceptions for particular workplaces and circumstances. A driver’s legal status cannot be established solely from vehicle ownership or a rental record.
Actual work, duties, remuneration, employer identity and contractual documents need to be considered together. Company partners, independent service providers, subcontractor staff and employees should not be assumed to have identical status. A vehicle check or record alone is not presented here as an automatic finding of undeclared employment.
Why there is no flat TRY 200,000 penalty here
The type of reporting breach, method of discovery, repetition and amounts applicable to the period can affect sanctions. Contributions, late charges and incentive conditions require separate assessment. A single total or automatic loss of all incentives cannot be assigned to every commercial-vehicle owner.
For an actual notice, check its legal basis, period and calculation. Review procedure and deadlines depend on the sanction; no single court or deadline should be assumed for all SGK disputes.
Does rental transfer the employer’s duties?
No. Renting a vehicle does not automatically transfer employee SGK declarations or statutory employer duties to the rental company or driver. A KABİS record does not replace an employment declaration.
Nor is it correct to say every comprehensive policy automatically rejects all damage involving a driver outside the payroll. Authorised drivers, use, exclusions and deductibles must be checked in writing against the policy and rental agreement.
Practical controls
- Record who may drive, for which duties and dates, and check licence and additional-driver conditions.
- Verify employees’ SGK commencement and other declarations with HR or the accountant.
- Assess subcontractor or independent-provider use against the real service relationship and written authorisation.
- Give drivers the insurance and rental conditions. Do not describe rental as a guarantee that eliminates all legal risk.