Insights
How to Hire Employees in Turkey (2026): A Step-by-Step Guide for Foreign Employers
Insights · By Chen ChunJie · Updated 1 November 2026
To hire someone in Türkiye you need an employer in Türkiye: your own company or branch, or a local employer that employs the person for you. That employer issues the contract, registers the employee with SGK before they start, runs payroll in lira and files a combined tax and social security return every month. A foreign national also needs a work permit. Turkish law limits how workers can be supplied to another company, so the arrangement for the role matters. These are the steps in the order they happen.
Last reviewed in October 2026 against Labour Act No. 4857, SGK’s 2026 rates and Law No. 7578. General information, not legal or tax advice.
Step 1: Decide who will employ the person
| Route | When it fits | What to know |
|---|---|---|
| Your own Turkish company or branch | A long-term team you will direct yourself, Turkish customers or local invoicing | Registration through the trade registry, a tax number and an SGK workplace registration come first; you then run payroll yourself or use a Turkey payroll service. See how to start a business in Turkey |
| Employer of record | A first hire or small team, with no Turkish entity | A local employer employs the person and runs payroll, under an arrangement confirmed for the role. Employer of Record in Turkey |
| Temporary assignment | Short cover in the cases the Labour Act lists, such as an employee on leave or an unexpected peak in work | Only through a private employment agency authorised by İŞKUR, and mostly for a limited period |
| Independent contractor | A defined project delivered independently | If you set the hours and manage the work like an employee’s, the relationship may be treated as employment. On-Demand Talent in Turkey |
Article 7 of the Labour Act allows a worker to be supplied to work under another company’s direction only through an authorised agency, only in the listed cases and, in most of them, only for a limited period. A provider should tell you in writing which entity will employ your hire, under which arrangement and for how long. Source: İŞKUR Private Employment Agencies Regulation.
Step 2: Turkish citizen or foreign national?
A Turkish citizen can start once the contract is signed and the SGK registration is filed.
A foreign national needs a work permit from the Ministry of Labour, applied for by the employer in Türkiye. The ministry looks at the employer, the position and the salary, and some exceptions apply to people already resident in Türkiye. Whether a particular case can go ahead is assessed before any offer; see Hire Foreign Employees in Turkey. Source: Work permit evaluation criteria (Ministry of Labour).
Step 3: Set the salary
Offers are usually stated as a monthly gross salary in lira. The 2026 minimum wage is TRY 33,030 gross, and the employer adds 23.75% in SGK and unemployment insurance at the standard rate, up to the monthly ceiling of TRY 297,270. Explain to candidates that income tax is cumulative, so their net pay changes during the year.
Meal cards, transport support, private health insurance and bonuses are common in professional offers, though not required by law. For the employer’s full cost, see our guide to Turkey EOR cost.
Step 4: Write the contract
| Point | What to know |
|---|---|
| Type | Indefinite by default; a fixed-term contract needs an objective reason |
| Probation | Up to 2 months, or up to 4 months under a collective agreement |
| Hours and overtime | Up to 45 hours a week; overtime at 150%, capped at 270 hours a year |
| Leave | 14 to 26 days of annual leave depending on service; 24 weeks’ maternity leave and 10 days’ paternity leave since 1 May 2026 |
| Notice | 2 to 8 weeks depending on service, or pay in lieu |
| Data | A privacy notice for employee data under the Personal Data Protection Law (KVKK) |
Sources: Labour Act No. 4857; Law No. 7578, Official Gazette of 1 May 2026.
Step 5: Onboard the employee
- Signed employment contract
- SGK registration filed before the first working day
- Work permit granted, for a foreign national
- Personnel file with ID, address, education and any required health report
- Turkish bank account for salary
- Occupational health and safety induction for the role
- KVKK privacy notice given
With an employer of record, the start date is agreed in the written proposal once the role, the arrangement and the documents are confirmed.
Step 6: Pay and file every month
Salary is paid in lira at least monthly, with a payslip. The employer withholds income tax and stamp tax, deducts the employee’s SGK and unemployment contributions, and files and pays a combined withholding and SGK return by the 26th of the following month. Each January, the new minimum wage, SGK limits and tax bands take effect and the cumulative tax base starts again. Sources: Income Tax Law Article 103 (GİB); SGK 2026 contribution rates.
Step 7: Ending employment
The employer gives the notice the law and the contract require, or pay in lieu, pays the final salary and any unused leave, pays severance where it is due and files the SGK exit notice. At workplaces with 30 or more employees, staff with at least six months’ service can only be dismissed for a valid reason, and most disputes go to mediation before court. Severance is 30 days’ gross pay per year of service on qualifying terminations, capped at TRY 73,729.87 per year for terminations from 1 July to 31 December 2026.
With NNRoad, an employee exit starts with a Turkey-specific review of notice, severance and job-security rules before anything is said to the employee.
Checklist: hiring in Turkey
- Employing entity and arrangement confirmed in writing
- Turkish citizen or work permit route chosen
- Monthly gross salary at or above TRY 33,030
- Written contract with probation, hours, leave and notice
- SGK registration filed before day one
- Payroll set up for cumulative income tax and stamp tax
- KVKK privacy notice and personnel file in place
- Full-year cost, including a severance reserve, approved
Questions about hiring in Turkey
Can a foreign company hire employees in Turkey without a local entity?
Yes, through a local employer such as an employer of record, as long as the arrangement suits the role. The provider should confirm in writing which entity employs the person, under which arrangement and for how long.
Is long-term staff leasing allowed in Turkey?
Supplying a worker to work under another company’s direction is only allowed through İŞKUR-authorised agencies, in the cases the Labour Act lists and mostly for limited periods. Long-term roles need a different structure, such as a service arrangement or your own entity.
How long does it take to hire someone in Turkey?
For a Turkish citizen, the main steps are the contract and the SGK registration, which is filed before the first working day once the documents are complete. A foreign national also needs a work permit, which takes longer.
Do I need to register employees before they start work?
Yes. The employer files the SGK registration before the employee’s first working day.
What is the probation period in Turkey?
Up to two months, or up to four months under a collective agreement. Either side can end the contract without notice or severance during probation.
Do foreign employees pay the same taxes?
Employees who work in Türkiye are generally taxed on that pay under the same wage tax bands, and most pay SGK contributions. Social security agreements can change this for some nationalities, so it is checked for each case.
Hiring your first employee in Turkey?
Tell us about the role, the person and the start date. We will confirm the arrangement and send a written proposal with the full-year cost. We will respond within 24 hours.
Related
How our local employer employs and pays your Turkey hire.
SGK, income tax, stamp tax and worked examples.
Leave, notice, severance and other rules in detail.
Sources: İŞKUR Private Employment Agencies Regulation; SGK 2026 contribution rates; SGK 2026 contribution base limits; Income Tax Law Article 103 (GİB); Stamp Tax General Communiqué No. 71 (GİB); Ministry of Labour: 2026 minimum wage and employer cost; Law No. 7578, Official Gazette of 1 May 2026; Ministry of Labour statistics, July 2026 (severance ceiling); Work permit evaluation criteria (Ministry of Labour). Also: Labour Act No. 4857, Social Insurance and General Health Insurance Law No. 5510, Unemployment Insurance Law No. 4447 and the Personal Data Protection Law No. 6698 (KVKK). Reviewed October 2026; general information, not legal or tax advice.