Turkey Employment Law & Compliance Guide for Employers
Key employment laws in Turkey: what employers need to know
Employment in Turkey is governed mainly by Labour Law No. 4857, with severance pay still set by Article 14 of the old Labour Law No. 1475 and social insurance by Law No. 5510 (SGK). Foreign employers are often surprised by the 45-hour standard week, by severance of 30 days’ pay per year of service on most dismissals, and by the job security rules that apply in workplaces with 30 or more employees. This page summarises the core employer rules, with links to official sources.
Turkey employment rules at a glance
| Topic | What the rule is | Official source |
|---|---|---|
| Minimum wage | TRY 33,030 gross a month (TRY 28,075.50 net) from 1 January to 31 December 2026, one national rate for all sectors. Income up to the minimum wage is exempt from income tax and stamp duty. | Ministry of Labour and Social Security – minimum wage |
| Standard working hours | 45 hours a week, normally spread evenly over the working days, with a maximum of 11 hours a day. By agreement, hours can be averaged over 2 months (4 months under a collective agreement). | Labour Law No. 4857, Art. 63 |
| Overtime pay | 150% of the hourly wage for hours over 45 a week; 125% for hours above a shorter contractual week up to 45. Overtime needs the employee's written consent and is capped at 270 hours a year. | Labour Law No. 4857, Art. 41 |
| Paid annual leave | After 1 year of service: 14 days (1–5 years), 20 days (5–15 years) and 26 days (15+ years). Employees aged 18 or under, or 50 or over, get at least 20 days. Public holidays and weekly rest days are not counted. | Labour Law No. 4857, Arts. 53 and 56 |
| Public holidays | 15.5 days: 1 January, 23 April, 1 May, 19 May, 15 July, 30 August, 29 October (plus the afternoon of 28 October), Ramadan Feast (3.5 days) and Sacrifice Feast (4.5 days). Work on these days earns an extra day's pay. | Law No. 2429 on national and general holidays |
| Sick leave | SGK pays a temporary incapacity allowance from the 3rd day of illness: two-thirds of average daily earnings for outpatient care and half for inpatient care. The law does not require the employer to pay the first 2 days. | Social Insurance and General Health Insurance Law No. 5510 |
| Maternity and parental leave | 24 weeks of maternity leave since May 2026 (8 before and 16 after birth; 26 weeks for multiple births), paid by SGK at two-thirds of daily earnings. Fathers get 10 days of paid leave. Mothers can add up to 6 months' unpaid leave. | Labour Law No. 4857, Art. 74 and Additional Art. 2 |
| Probation period | Up to 2 months, or up to 4 months under a collective agreement. Either side can end the contract during probation without notice or severance, but wages for days worked are due. | Labour Law No. 4857, Art. 15 |
| Notice period | By length of service: 2 weeks (under 6 months), 4 weeks (6 months–1.5 years), 6 weeks (1.5–3 years) and 8 weeks (over 3 years). The employer can pay wages for the notice period instead. | Labour Law No. 4857, Art. 17 |
| Severance pay | 30 days' gross pay per full year of service once the employee has 1 year, owed on most employer dismissals and some resignations. Each year is capped at TRY 73,729.87 from 1 July 2026; the cap is updated every January and July. | Ministry of Labour and Social Security – severance ceiling July 2026 |
| Employer social contributions | 23.75% of gross pay in 2026 (21.75% social insurance + 2% unemployment insurance). Compliant employers get a 2-point reduction, or 5 points in manufacturing. Monthly base: TRY 33,030 to TRY 297,270. | Ministry of Labour and Social Security – minimum wage and employer cost 2026 |
| Employee social contributions | 15% of gross pay: 14% social insurance and 1% unemployment insurance, on earnings up to the 2026 ceiling of TRY 297,270 a month. | PwC Worldwide Tax Summaries – Turkey, other taxes (reviewed September 2026) |
| Income tax on salaries | Progressive 15%–40% on cumulative annual wages (2026: 15% to TRY 190,000; 20% to 400,000; 27% to 1.5 million; 35% to 5.3 million; 40% above), withheld monthly, plus 0.759% stamp duty. | PwC Worldwide Tax Summaries – Turkey, personal income tax (reviewed September 2026) |
| Mandatory bonuses and 13th-month pay | None required by law in the private sector. Bonuses (ikramiye) are owed only if the contract, a collective agreement or established workplace practice provides them. | Labour Law No. 4857 |
| Work permits for foreign nationals | The employer applies online to the Ministry of Labour and Social Security; the work permit also serves as a residence permit. The Ministry decides complete applications within 30 days. A first permit is usually for up to 1 year. | International Labour Force Law No. 6735 |
| Employment contract requirements | Written form is required for fixed-term contracts of 1 year or more; otherwise the employer must give written terms within 2 months. The employer must register the employee with SGK before work starts, normally at least 1 day ahead. | Labour Law No. 4857, Art. 8; Law No. 5510, Art. 8 |
Employer obligations in Turkey, topic by topic
Filter by primary service relevance
Does an employment contract in Turkey have to be in writing, and how long can probation last?
What are the legal working hours and overtime rules in Turkey?
What is the minimum wage in Turkey in 2026, and what does it cost the employer?
How much paid leave and how many public holidays do employees get in Turkey?
How much does an employee cost in Turkey on top of gross salary?
How can an employer end an employment contract in Turkey, and what notice and severance apply?
Can a company in Turkey hire a foreign national, and what permit is needed?
Can a company in Turkey engage contractors instead of employees?
Key employment laws in Turkey and official sources
- Labour Law No. 4857 (2003) — Sets the rules on contracts, probation, working time, leave, notice and job security for most private-sector employees.
- Labour Law No. 1475 (1971), Article 14 — The surviving article that sets severance pay of 30 days’ wages per year of service and its cap.
- Social Insurance and General Health Insurance Law No. 5510 (2006) — Sets SGK registration, premium rates, ceilings and sickness and maternity allowances.
- Unemployment Insurance Law No. 4447 (1999) — Sets the 2% employer and 1% employee unemployment insurance premiums.
- Income Tax Law No. 193 (1960) — Sets the progressive income tax on wages, the minimum-wage exemption and employer withholding.
- International Labour Force Law No. 6735 (2016) — Governs work permits, the Turquoise Card and penalties for employing foreigners without a permit.
- Law No. 2429 on National and General Holidays (1981) — Lists the public holidays on which work earns extra pay.
- Labour Courts Law No. 7036 (2017) — Makes mediation mandatory before most employment claims, including reinstatement and severance claims, can go to court.
FAQs: hiring employees in Turkey
Can a foreign company hire employees in Turkey without a local entity?
Not as the direct employer. To register employees with SGK and run Turkish payroll, the employer needs a Turkish company or branch with an SGK workplace registration. Without one, a foreign company can use an Employer of Record, which employs the person under a Turkish contract, pays SGK premiums and withholds tax, and can sponsor work permits, while the client directs the work.
How much does an employee cost in Turkey on top of gross salary?
About 21.75% on top of gross salary in 2026 for most employers that qualify for the 2-point SGK reduction, 18.75% in manufacturing, and 23.75% with no reduction. Premiums apply to pay up to TRY 297,270 a month. The employee’s 15% premiums, income tax and stamp duty come out of gross pay. Budget also for severance, which builds up at 30 days’ pay per year.
What is the minimum wage in Turkey in 2026?
TRY 33,030 gross a month, or TRY 28,075.50 net, from 1 January to 31 December 2026. It is one national rate for all sectors and regions. Minimum-wage income is exempt from income tax and stamp duty. According to the Ministry of Labour, the monthly employer cost at the minimum wage is about TRY 40,214 with the standard SGK reduction.
How much notice and severance does an employer owe when dismissing an employee in Turkey?
Notice is 2, 4, 6 or 8 weeks depending on service, or pay in lieu. Employees with at least 1 year of service are owed severance of 30 days’ gross pay per year, capped at TRY 73,729.87 per year from 1 July 2026, unless dismissed for serious misconduct. In workplaces with 30 or more employees, staff with 6 months’ service also need a valid, written reason.
Can a company hire a foreign national in Turkey, and what permit is needed?
Yes. The Turkish employer applies online to the Ministry of Labour and Social Security for a work permit, which also serves as a residence permit. Candidates abroad start at a Turkish consulate. Complete applications are decided within 30 days, and the Ministry checks employer criteria such as Turkish headcount and capital. Highly qualified foreigners can apply for a Turquoise Card.
Is it risky to engage contractors instead of employees in Turkey?
Yes, if the contractor works like an employee. Courts and SGK look at control, set hours, regular monthly pay and integration into the business, not the contract label. If the relationship is reclassified, the company can owe back SGK premiums, penalties and fines, plus the worker’s notice pay, severance, leave and overtime. Use services contracts only for independent, defined work.
Related NNRoad resources for Turkey: Employer of Record in Turkey · Payroll in Turkey · Hiring foreign employees in Turkey · Contractors and on-demand talent in Turkey · Turkey employer cost calculator
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Regulation Updates in Turkey
Sep 2025: Public Sector Wages: Turkey Implements 2025-2026 Wage Framework
Turkey has implemented a comprehensive national framework for public sector wage negotiations in 2025-2026, aiming to improve wages and working conditions for approximately 600,000 public-sector workers across the country.
Update first published on NNRoad in Sep 2025. The current rules are summarised in the sections above.
Jul 2025: Turkey Increases Severance Pay Cap and Labour Fines in 2025
Major updates in January 2025 lift the severance pay ceiling and escalate administrative penalties—impacting employer liabilities and compliance measures.
Update first published on NNRoad in Jul 2025. The current rules are summarised in the sections above.
Discover the latest employment and compliance updates in Turkey — helping you stay ahead in a changing regulatory landscape.