In accordance with the regulation regarding the number of employees subject to compulsory individual pension system, do we also have to include the employees who have bağkur?

Regarding the compulsory individual pension system (CIPS) starting on 01.01.2019, do we have to include the employer when calculating the compulsory number of months for November  if we are a private company? Or should we count it as 4 people with SII (Social Security Institution) + 1 person with Bağkur (social security organization for artisans and the self-employed). Or should we only look at the number of employees with SII?
 (19.12.2018 )

4a employees are considered when calculating the number of employees who will benefit from CIPS.

Source: İSMMMO
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