Publisher
Ministry of Labour and Social Security
Checked
March 24, 2026

Global Insights
Turkey hiring generally depends on labour-rule compliance, SGK employer administration, and combined withholding and premium reporting controls. Employers should align payroll setup, leave handling, and dismissal records before local hiring.
Operational snapshot
Turkey hiring generally depends on labour-rule compliance, SGK employer administration, and combined withholding and premium reporting controls. Employers should align payroll setup, leave handling, and dismissal records before local hiring.
Capital
Ankara
Payroll cycle
Monthly
Employer contribution
22.5%
Languages
Turkish
Currency
Turkish Lira (TRY)
Last reviewed
March 23, 2026
Employment and compliance summary
Employer cost and contributions
Employer budgeting should include social-security costs, payroll administration, and the wider cost of compliant employment operations instead of modeling only base pay. Cost planning should...
Payroll and tax operations
Payroll should be configured for SGK administration, withholding workflow, and Muhtasar ve Prim Hizmet Beyannamesi reporting from the first cycle. Employers should confirm pay controls,...
Leave and holiday rules
Leave balances and time-off administration should stay aligned with Turkish labour rules and internal payroll records. Holiday treatment and unused leave balances should be reviewed before...
Termination and notice
Dismissal handling should be checked against labour-law procedure, notice treatment, and supporting documentation before execution. Final payroll, accrued entitlements, and contribution...
In Turkey, the minimum wage is regularly updated to keep pace with economic changes. As of January 1, 2024, the gross minimum wage in Turkey stands at 20,002.50 Turkish Lira (TRY) per month, which translates to a net minimum wage of 17,002.12 TRY per month. This applies to all employees, regardless of their age or experience level.
For a standard 45-hour workweek, the hourly minimum wage calculates to approximately 111.12 TRY. It’s important to note that these figures are subject to change, typically on an annual basis, to account for inflation and economic conditions.
Turkey employs a progressive tax system for personal income, with rates ranging from 15% to 40%. The tax brackets and corresponding rates for 2024 are as follows:
| Annual Income (TRY) | Tax Rate |
|---|---|
| 0 – 110,000 | 15% |
| 110,001 – 230,000 | 20% |
| 230,001 – 870,000 | 27% |
| 870,001 – 3,000,000 | 35% |
| Above 3,000,000 | 40% |
It’s crucial to note that these tax rates apply to residents of Turkey on their worldwide income. Non-residents are taxed only on their Turkish-source earnings. The tax year in Turkey aligns with the calendar year, running from January 1 to December 31.
When hiring employees in Turkey, employers must factor in additional costs beyond the base salary. The total employer cost typically amounts to about 22.5% of the employee’s gross salary. This percentage is broken down as follows:
| Contribution Type | Percentage |
|---|---|
| Short-Term Insurance Branch Premium | 2% |
| Pension & Disability | 11% |
| General Health Insurance | 7.5% |
| Unemployment Insurance | 2% |
| Total | 22.5% |
These contributions are calculated on a monthly income cap of 150,018.90 TRY as of 2024. It’s worth noting that employees also contribute to social security, with their portion amounting to 15% of their gross salary (9% for Pension & Disability, 5% for General Health Insurance, and 1% for Unemployment Insurance).
In Turkey, the standard workweek is 45 hours, typically distributed as 9 hours per day for a 5-day workweek. Any work beyond this is considered overtime and must be compensated accordingly.
Overtime regulations in Turkey are as follows:
Employers must obtain employee consent for overtime work, and employees have the right to choose between monetary compensation or time off in lieu of overtime pay.
| Overtime Type | Compensation Rate |
|---|---|
| Weekday Overtime | 150% |
| Weekend/Holiday Overtime | 200% |
It’s important to note that certain categories of employees, such as those under 18, pregnant women, and those with certain health conditions, are prohibited from working overtime.
By understanding these key aspects of pay and taxation in Turkey, employers can ensure compliance with local labor laws and maintain fair compensation practices for their workforce.
In Turkey, the standard workweek is set at 45 hours, typically distributed over five or six days. This can be arranged as 7.5 hours per day for a six-day workweek or 9 hours per day for a five-day workweek. However, employers and employees can agree on different distributions within legal limits.
The maximum daily working hours are capped at 11 hours, including overtime. It’s important to note that any work beyond 45 hours per week is considered overtime.
| Working Hours | Duration |
|---|---|
| Standard Workweek | 45 hours |
| Maximum Daily Hours | 11 hours |
| Maximum Overtime per Year | 270 hours |
Employers can implement a flexible working hours system, where the weekly working hours can be unevenly distributed across the workweek. However, the average weekly working hours must not exceed 45 hours over a two-month period. This period can be extended to four months through collective bargaining agreements.
Turkey’s labor law provides various types of leave to ensure employee well-being and work-life balance. Here are the main types of leave available to employees in Turkey:
Annual leave entitlement in Turkey is based on the employee’s length of service:
| Years of Service | Annual Leave Entitlement |
|---|---|
| 1-5 years | 14 days |
| 5-15 years | 20 days |
| 15+ years | 26 days |
Employees under 18 or over 50 years of age are entitled to at least 20 days of annual leave, regardless of their length of service.
Female employees are entitled to 16 weeks of paid maternity leave, typically divided as 8 weeks before and 8 weeks after childbirth. In cases of multiple pregnancies, an additional 2 weeks are added before childbirth.
Male employees are granted 5 days of paid paternity leave.
Employees are entitled to a maximum of one week of paid sick leave upon providing a medical report. Extended sick leave may be granted but is typically unpaid.
Employees are entitled to 3 days of paid leave when they get married.
In the event of the death of an employee’s parent, spouse, child, or sibling, 3 days of paid leave is granted.
Turkey observes several public holidays throughout the year. During these days, employees are generally given time off work with full pay. Here are the main public holidays in Turkey:
| Date | Holiday |
|---|---|
| January 1 | New Year’s Day |
| April 23 | National Sovereignty and Children’s Day |
| May 1 | Labor and Solidarity Day |
| May 19 | Commemoration of Atatürk, Youth and Sports Day |
| July 15 | Democracy and National Unity Day |
| August 30 | Victory Day |
| October 29 | Republic Day |
In addition to these fixed holidays, Turkey also observes religious holidays based on the Islamic calendar. These include:
The exact dates of these religious holidays vary each year according to the Islamic lunar calendar.
It’s worth noting that some holidays, such as the eve of Republic Day (October 28), are considered half-day holidays, where work typically ends at 13:00.
Employers in Turkey must be aware of these working hour regulations, leave entitlements, and public holidays to ensure compliance with labor laws and to maintain a positive work environment for their employees.
In Turkey, termination of employment is governed by strict regulations to protect both employer and employee rights. The requirements for termination vary based on the type of contract and the reason for termination.
For indefinite-term contracts, employers must provide a valid reason for termination. Valid reasons can be related to the employee’s capacity, conduct, or based on operational requirements of the enterprise. For fixed-term contracts, termination before the expiry date requires just cause.
Key points to consider for termination:
The notice period in Turkey depends on the employee’s length of service. Employers must either provide notice or pay in lieu of notice.
| Length of Service | Notice Period |
|---|---|
| Less than 6 months | 2 weeks |
| 6 months to 1.5 years | 4 weeks |
| 1.5 years to 3 years | 6 weeks |
| More than 3 years | 8 weeks |
These notice periods are the minimum required by law. Employment contracts or collective bargaining agreements may stipulate longer periods, but cannot shorten them.
Severance pay is a significant aspect of employment termination in Turkey. Employees are entitled to severance pay if they have worked for at least one year and their employment is terminated for reasons other than misconduct.
The calculation of severance pay is as follows:
It’s important to note that severance pay is exempt from income tax and social security contributions.
| Years of Service | Severance Pay |
|---|---|
| 1 year | 30 days’ gross salary |
| 5 years | 150 days’ gross salary |
| 10 years | 300 days’ gross salary |
Probation periods in Turkey allow both employers and employees to assess suitability for the role. During this time, either party can terminate the employment without notice or compensation.
Key points about probation periods:
| Contract Type | Maximum Probation Period |
|---|---|
| Standard Employment Contract | 2 months |
| Collective Bargaining Agreement | Up to 4 months |
During the probation period, employers should:
It’s crucial to note that once the probation period ends, full employment protections apply, including notice periods and severance pay requirements.
By understanding these key aspects of employment termination in Turkey, employers can ensure compliance with local labor laws and maintain fair practices in their workforce management.
In Turkey, the distinction between employees and independent contractors is not explicitly defined in labor laws. However, understanding this classification is crucial for businesses to avoid legal complications and ensure compliance with local regulations.
| Aspect | Employees | Contractors |
|---|---|---|
| Control | Employer has significant control over work methods and schedule | Contractor has autonomy in work methods and schedule |
| Integration | Highly integrated into the company’s operations | Less integrated, often working remotely |
| Tools and Equipment | Provided by the employer | Contractor uses own tools and equipment |
| Benefits | Entitled to statutory benefits (e.g., paid leave, social security) | Not entitled to employee benefits |
| Tax Responsibilities | Employer withholds income tax | Contractor responsible for own taxes |
| Duration | Often long-term or indefinite | Usually project-based or time-bound |
Misclassifying workers in Turkey can lead to severe consequences for businesses. It’s essential to understand the risks and take steps to avoid them.
To mitigate these risks, companies should carefully assess their working relationships with contractors and ensure proper classification.
When engaging contractors in Turkey, it’s crucial to have a well-drafted agreement that clearly defines the nature of the relationship.
In Turkey, contractors are responsible for their own tax obligations. Unlike employees, taxes are not withheld by the hiring company.
Companies hiring contractors should ensure they have a clear understanding of these obligations and communicate them effectively to avoid any misunderstandings.
When paying contractors in Turkey, companies have several options available.
| Payment Method | Advantages | Considerations |
|---|---|---|
| Bank Transfer | Secure and widely used | May involve international transfer fees |
| Online Payment Platforms | Convenient for cross-border payments | Check platform fees and exchange rates |
| Cryptocurrency | Fast and potentially lower fees | Legal and tax implications need consideration |
To ensure successful collaboration with contractors in Turkey, companies should follow these best practices:
By adhering to these practices, businesses can build strong relationships with contractors while minimizing legal and operational risks.
In some cases, companies may decide to convert a contractor into a full-time employee. This process involves several steps:
When considering conversion, companies should carefully evaluate the implications and ensure compliance with all relevant labor laws and regulations.
By understanding these key aspects of contractor engagement in Turkey, businesses can navigate the complexities of the local labor market more effectively and build successful relationships with their workforce.
When hiring foreign employees in Turkey, understanding the visa requirements is crucial. Turkey offers various types of visas depending on the purpose and duration of stay.
| Visa Type | Purpose | Duration |
|---|---|---|
| Work Visa | For employment | Up to 1 year, renewable |
| Business Visa | For business meetings, conferences | Up to 90 days |
| Student Visa | For study or research | Duration of program |
| Tourist Visa | For tourism or short visits | Up to 90 days |
To obtain a work visa, foreign employees typically need:
It’s important to note that the work visa application process should be initiated by the employer in Turkey. The employee can then apply for the visa at the Turkish embassy or consulate in their home country once the work permit is approved.
Turkey’s unique position bridging Europe and Asia is reflected in its diverse workplace culture. Understanding and respecting these cultural nuances can greatly enhance professional relationships and business success.
In Turkish business culture, personal relationships are highly valued. Building trust and rapport with colleagues and business partners is often considered as important as professional qualifications.
Turkish organizations often have a hierarchical structure with clear lines of authority.
While direct communication is appreciated in many cultures, Turkish business communication can be more indirect.
Turkey is a predominantly Muslim country, and while it’s a secular state, religious and cultural customs can influence the workplace.
| Holiday | Date | Observance |
|---|---|---|
| New Year’s Day | January 1 | National holiday |
| National Sovereignty and Children’s Day | April 23 | National holiday |
| Labor and Solidarity Day | May 1 | National holiday |
| Eid al-Fitr | Varies (Islamic calendar) | Religious holiday, typically 3 days |
| Eid al-Adha | Varies (Islamic calendar) | Religious holiday, typically 4 days |
| Victory Day | August 30 | National holiday |
| Republic Day | October 29 | National holiday |
While Turkey is generally more liberal than some other Muslim-majority countries, conservative dress is still appreciated in many workplaces.
By being aware of these cultural, religious, and social aspects, employers and employees can navigate the Turkish workplace more effectively, fostering positive relationships and successful business interactions.
Reviewed by
Last reviewed
March 23, 2026
Sources
Reviewed by PIO Compliance Research Team against public labor, payroll tax, social contribution, leave, termination, and employer compliance references relevant to the approved country guide set.
Referenced sources
Publisher
Ministry of Labour and Social Security
Checked
March 24, 2026
Publisher
Social Security Institution
Checked
March 24, 2026
Publisher
Revenue Administration
Checked
March 24, 2026