Hire in Turkey

Global Insights

Hire in Turkey

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.

January 7, 2024
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Operational snapshot

Hire in Turkey

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...

  • 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 also cover leave exposure, worker records, and termination-related settlements.

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,...

  • 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, reporting workflow, and employee record maintenance before onboarding or compensation changes.

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...

  • 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 separation or major employee-status changes.

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...

  • Dismissal handling should be checked against labour-law procedure, notice treatment, and supporting documentation before execution.
  • Final payroll, accrued entitlements, and contribution closeout should be reviewed together before separation.

Minimum Wage

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.

Income Tax

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 – 110,00015%
110,001 – 230,00020%
230,001 – 870,00027%
870,001 – 3,000,00035%
Above 3,000,00040%
Income Tax Brackets in Turkey (2024)

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.

Payroll Cost

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 TypePercentage
Short-Term Insurance Branch Premium2%
Pension & Disability11%
General Health Insurance7.5%
Unemployment Insurance2%
Total22.5%
Employer Payroll Contributions in Turkey

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).

Overtime Pay

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:

  • Overtime pay rate on weekdays: 150% of the regular hourly rate
  • Overtime pay rate on weekends and public holidays: 200% of the regular hourly rate
  • Maximum overtime: 270 hours per year
  • Daily work limit: 11 hours (including overtime)

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 TypeCompensation Rate
Weekday Overtime150%
Weekend/Holiday Overtime200%
Overtime Compensation Rates in Turkey

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.

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

Business Rules
Labor authorityJurisdiction: Turkey
Open source

Publisher

Ministry of Labour and Social Security

Checked

March 24, 2026

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