9 MIN READ
UPDATED NOV 5, 2026đź’ˇ Planning to hire in Turkey (TĂĽrkiye)? This guide outlines the main statutory requirements for initial planning. Hiring support may be arranged through a local partner and is subject to confirmation. Once onboarding is formally initiated, Toku will share the final employment requirements, documentation, costs, available benefits, and expected timeline for the proposed hire.
At a Glance
| Item | Detail |
|---|---|
| Currency | Turkish lira (TRY) |
| Payroll cycle | Monthly planning basis; final payroll schedule to be confirmed |
| Employer costs on top of salary | Standard baseline: 23.75% of contribution earnings, subject to a ceiling and any confirmed incentives. Fees, supplementary benefits and termination costs are separate. |
| Onboarding lead time | 15-25 business days |
| Standard working week | Generally up to 45 hours |
| Probation period | Generally up to 2 months, if agreed; up to 4 months under a collective agreement |
| Annual leave | Generally 14 - 26 days after one year of service; see below |
| Minimum notice on termination | Generally 2 - 8 weeks for indefinite-term employment, depending on service |
Onboarding a New Hire
Contact Toku with the proposed role, compensation, work location, nationality, and target start date. We will confirm whether the hire can be supported and the applicable local employment arrangement.
The final document checklist, employment agreement, registration steps, and start-date requirements will be shared when onboarding is formally initiated. Please wait for confirmation before committing to a start date or having the employee begin work.
Employer Costs
For a standard private-sector employee, budget gross salary plus 23.75% in employer social security and unemployment contributions, before incentives and subject to the contribution ceiling. This is a statutory payroll baseline, not an all-inclusive Toku or partner quote.
| Cost | Employer rate | What it covers |
|---|---|---|
| Pension, disability and survivors’ insurance | 12% | Long-term social insurance |
| General health insurance | 7.5% | Statutory healthcare |
| Short-term social insurance | 2.25% | Work injury, occupational disease, sickness and maternity insurance |
| Unemployment insurance | 2% | Statutory unemployment coverage |
| Total before incentives | 23.75% | Applied to social-insurance earnings, subject to the statutory floor and ceiling |
Source: SGK contribution rates.
Contribution base and ceiling (2026): For a full month, the standard minimum contribution base is TRY 33,030 and the maximum is TRY 297,270. The ceiling applies to contributions, not to the salary an employee may earn. Above the ceiling, the effective contribution percentage of total salary falls. Bonuses, allowances, partial months and special insurance categories require payroll review. SGK 2026 contribution limits.
Available reductions: The Ministry’s 2026 examples show 21.75% total employer contributions for eligible non-manufacturing employers receiving the two-percentage-point reduction, and 18.75% for eligible manufacturing employers receiving the five-point reduction. Use 23.75% for initial planning until Toku confirms the actual employing partner’s eligibility and whether savings are reflected in the quote. Ministry 2026 employer-cost calculations.
Budgeting Example
For an illustrative TRY 100,000 gross monthly salary, fully subject to contributions and below the ceiling:
| Item | Monthly amount |
|---|---|
| Gross salary | TRY 100,000 |
| Employer contributions before incentives | TRY 23,750 |
| Salary plus statutory employer contributions | TRY 123,750 |
| Annual equivalent, assuming 12 unchanged monthly salaries and rates | TRY 1,485,000 |
This example excludes service fees, supplementary benefits, reimbursable expenses, overtime, immigration costs, and termination liabilities. Paid annual leave and public-holiday pay are normally part of ongoing salary, although cover or replacement staffing may add cost.
Budget separately for departure costs: Eligible severance, notice or pay in lieu, and unused-leave payout can create additional costs. Any partner-requested deposit or severance reserve should be identified separately in the quote; it is not part of the 23.75% contribution rate. See Ending Employment below.
Toku will confirm the hire-specific breakdown, benefit package, service fees and any required prefunding once the proposed arrangement has been reviewed.
Compensation & Payroll
Minimum wage (2026): TRY 33,030 gross per month, with statutory net minimum pay of TRY 28,075.50 after employee social-insurance deductions. Ministry minimum-wage calculation.
13th / 14th month salary: There is no general statutory requirement for either payment for ordinary private-sector employees under the Labour Law. Budget for 12 monthly salaries unless an employment agreement, collective agreement, binding workplace practice or applicable special-sector rule requires additional payments. Review any promised bonus with Toku before including it in an offer. Labour Law compensation framework; bonus entitlement under Code of Obligations Article 405.
Wages must generally be paid at least monthly. The final pay date and payment arrangements will be confirmed during onboarding. Labour Law, Article 32.
Employee Deductions & Income Tax
Employees ordinarily contribute 14% social security plus 1% unemployment insurance, subject to the applicable contribution base and ceiling. These amounts are withheld from gross salary and are not an additional employer charge. SGK rates.
2026 employment-income tax brackets apply progressively to annual taxable employment income, not directly to total gross salary:
| Annual taxable employment income (TRY) | Marginal rate |
|---|---|
| Up to 190,000 | 15% |
| Over 190,000 to 400,000 | 20% |
| Over 400,000 to 1,500,000 | 27% |
| Over 1,500,000 to 5,300,000 | 35% |
| Over 5,300,000 | 40% |
Source: Turkish Revenue Administration, 2026 income-tax tariff.
Payroll calculates taxable income after eligible deductions and applies the statutory minimum-wage income-tax exemption. Wage stamp tax also applies, with minimum-wage relief. The social-security ceiling does not cap taxable income. Revenue Administration wage-income guide.
Confirm gross versus net before making an offer. With a fixed gross salary, take-home pay can change as cumulative taxable income moves through the brackets. A guaranteed net salary requires gross-up calculations and can increase the employer’s cost during the year. Ask Toku for a month-by-month estimate before committing to net pay.
Employment Contracts & Probation
The employment agreement and any remote-work terms will be confirmed for the proposed arrangement. Fixed-term employment requires a legally valid basis.
Probation must be agreed: generally a maximum of 2 months, or 4 under a collective agreement. During valid probation, either party can generally terminate without notice; earned pay remains due. Labour Law, Articles 11, 14 - 15.
Working Hours
The general weekly limit is 45 hours. Overtime normally attracts a 50% premium, subject to statutory exceptions and permitted time-off arrangements. Confirm schedules and additional hours with Toku before implementation. Labour Law, Articles 41 and 63.
Leave Entitlements
| Leave | Entitlement | Who pays |
|---|---|---|
| Annual leave | After one year of service: at least 14 days for 1 - 5 years inclusive; 20 days for more than 5 but less than 15 years; 26 days for 15 years or more. Employees aged 18 or younger, or 50 or older, receive at least 20 days. | Employer |
| Sick leave | Medical certification and social insurance eligibility apply; SGK sickness benefit generally starts on day 3. | SGK where eligible; any employer salary obligations or top-ups will be confirmed |
| Maternity / family leave | Statutory maternity, paternity, and other qualifying family leave apply. Eligibility, duration, documentation, and payment treatment will be confirmed for the individual case under the rules then in force. | Depends on the leave type and applicable social insurance rules |
Annual leave excludes statutory weekly rest days and public holidays; do not automatically treat it as a Monday-to-Friday allowance. Leave should be scheduled and recorded, with at least one 10-day portion when split by agreement. Annual Leave Regulation; Ministry leave guidance.
Sources: SGK sickness benefit guidance; Ministry update on maternity leave.
Public Holidays
Statutory public holidays are observed separately from annual leave. Work on these days has additional pay requirements. The applicable holiday calendar and any work arrangements will be confirmed during onboarding. Labour Law, Articles 44 and 47.
Benefits: Required vs. Common Extras
Statutory social protection: Pension, disability/survivors’ coverage, public healthcare, short-term insurance and unemployment coverage are funded through the contributions listed above. Statutory paid leave and qualifying termination payments are additional employment obligations. Avoid adding a second generic “pension” or “employment insurance” percentage to the contribution total.
Automatic pension enrollment (OKS): Covered employers must enroll eligible employees and remit the standard 3% employee contribution from social-insurance earnings, subject to withdrawal rights. Coverage depends on the employing entity and the employee’s age, nationality/status and previous enrollment. This is an employee payroll deduction, not an additional mandatory employer matching contribution. Pension Monitoring Center employer guide; OKS overview.
Supplementary benefits: Private medical insurance, meal or transport allowances, life insurance and additional retirement contributions can be included in the agreed package. They are not a universal extra statutory package for every office employee; contracts, collective agreements and specific workplace duties can create additional obligations. Work equipment and necessary work expenses also need to be addressed in the employment arrangement.
For partner-supported hires, Toku will confirm which benefits are available or required under the partner’s package, who pays, and the tax treatment before the package is finalized. Do not assume another country’s Toku benefit plan is available in Turkey.
Ending Employment
Contact Toku before communicating a termination or agreeing a final date. The reason, procedure, contract, and employee's circumstances require local review.
| Length of service | General statutory notice for indefinite-term employment |
|---|---|
| Less than 6 months | 2 weeks |
| 6 months to less than 18 months | 4 weeks |
| 18 months to 3 years inclusive | 6 weeks |
| More than 3 years | 8 weeks |
Longer contractual notice and statutory exceptions may apply. Qualifying departures after at least one year can trigger severance, generally 30 days of gross remuneration per service year, prorated for additional service and subject to the statutory ceiling. Not every resignation qualifies. Ministry termination and severance guidance.
Accrued, unused annual leave is payable at termination based on final wages. Maintain complete leave records for the final calculation. Labour Law, Article 59.
Hiring Someone from Overseas?
Foreign nationals generally need valid work authorization before starting. Eligibility, sponsorship availability, documents, and processing times depend on the individual and proposed employer. Please contact Toku before making an offer that depends on sponsorship. Government work permit guidance.
Last updated November 5, 2026 (date notice only). Cost, payroll-tax and benefits sections updated: September 17, 2026, using the sources linked above. Other statutory sections last reviewed September 9, 2026. Final partner availability, hire-specific costs and employment requirements will be confirmed during onboarding.
Need help? Email [email protected] for more support.