Responsibility of joint-stock companies resulting from unpaid SSK premium depts

Joint-stock company has three legal and obligatory componentsnamed general assembly, board of management and auditing committee. Ajoint-stock company is managed and represented by the board ofmanagement.Insurance premiums build up the most important and major part ofincomes of social security institutions. Law No. 506 has admitted the specificresponsibility regarding the on time collection of premiums and aimed toguarantee the premium debts of legal entities. It is stated in the article No.80/XII of Law No. 506 that the top level executive or authority of the legalentities are responsible against SSK collectively and jointly with theiremployer in case the company does not accrue and pay the insurancepremiums on time without having valid reasons.It is not clearly defined in the article No. 80/XII of Law No. 506 whatshould be understood from the concept of ?top level executive or authority?. Itis not sufficient to be a member of board of management in order to be a toplevel executive of a joint-stock company. According to the article No. 80/XII ofLaw No. 506, the member of board of management of a joint-stock companyshould be assigned as the ?top level executive authorized in the accrual andpayment of premiums? in order to be responsible for the insurance premiumscollectively and jointly with the employer joint-stock company. In other words,s/he should be the chief or assistant chief of board of management, or amember authorized for signing or should have a high level responsibility likegeneral manager, financial or account manager authorized for financialissues in the company management.Article No. 80/XII of the special Social Security Law No. 506 hasprecedence over repeated article No. 35 of the general Public ReceivablesCollection Procedure Law No. 6813. Repeated article No. 35 of Law No.6813 can be applied to receivables other than premiums.The members of board of management assigned as the top levelexecutives in the joint-stock companies satisfying conditions stated in theadditional article No. 24/L of Law No. 506 are also responsible for the dept ofsocial charity raise not paid on time collectively and jointly with the joint-stockcompany. Top level executives of joint-stock companies cannot be asked forthe payment of receivables (education aid, special communication tax,administrative fine etc) based on the article No. 80/XII of Law No. 506 exceptfor the insurance premiums and social charity raise and accessoriescomprised in the additional article No. 24/L.Receivables of SSK resulting from insurance premiums are subject toprescription of a decade according to the general sentences. Labour court ofthe location of creditor insurance management is authorized in the analysis ofconflicts resulting from the application of Law No. 6183 in the collection ofSSK receivables.The members of board of management assigned as the top levelexecutives have no responsibility for the insurance debts of joint-stockcompany in the following cases: To have valid reason, not to be in charge ofthe job during the accrual and payment of premiums, payment of premiumsby joint-stock company or seizure of property in the amount of premium debtsof joint-stock company and coverage of for premium debts by the AmnestyLaw.