Guide · Turkey
Turkey EOR Cost: What It Costs to Employ Someone in Turkey (2026)
Guide · Updated 1 November 2026
On top of gross salary, an employer in Türkiye pays 23.75% in SGK and unemployment insurance at the standard 2026 rate, on pay up to TRY 297,270 a month. An employee on TRY 100,000 a month costs TRY 123,750 a month, or TRY 1.485 million a year, before benefits and an EOR service fee. This guide shows each item, worked examples from the minimum wage upwards, why take-home pay changes during the year and what to look for in a quote.
Last reviewed in October 2026 against SGK’s 2026 rates and limits, Income Tax Law Article 103 and the 2026 stamp tax rate. General information, not legal or tax advice.
The parts of a Turkey EOR bill
Gross salary. Agreed monthly in Turkish lira. The 2026 minimum wage is TRY 33,030 gross a month.
Employer contributions. SGK and unemployment insurance, passed through at cost.
Benefits. Anything in the contract, such as a meal card, transport, private health insurance or bonuses.
A severance and notice reserve. Not a monthly tax, but a cost to plan for once service passes a year.
The EOR service fee. The provider’s charge for employing and paying the person, shown as its own line, plus any deposit.
The employee’s SGK, income tax and stamp tax come out of their pay. They reduce take-home pay, not your cost.
Employer and employee contributions in 2026
| Item | Employer | Employee | Base and notes |
|---|---|---|---|
| SGK (pension, health, work accident) | 21.75% | 14% | Monthly pay between TRY 33,030 and TRY 297,270 |
| Unemployment insurance | 2% | 1% | Same base and ceiling |
| SGK incentive | −2 points, or −5 in eligible manufacturing | None | Only where the employing entity qualifies and pays on time |
| Income tax | None | 15% to 40% | Cumulative over the calendar year; the minimum-wage portion is exempt |
| Stamp tax | None | 0.759% | On gross pay; the minimum-wage portion is exempt |
Income tax on wages from 1 January 2026
| Taxable wage income in the year | Rate |
|---|---|
| Up to TRY 190,000 | 15% |
| TRY 190,000 to 400,000 | 20% |
| TRY 400,000 to 1.5 million | 27% |
| TRY 1.5 million to 5.3 million | 35% |
| Above TRY 5.3 million | 40% |
Taxable income is gross pay less the employee’s SGK and unemployment contributions. Because the bands apply to the year’s total, a salary moves into higher bands as the months pass, and monthly take-home pay usually falls later in the year. The tax on the minimum wage is exempt for everyone, so every employee gets the same monthly exemption. Wage-only earners do not normally file an annual return; the employer withholds the tax and reports it in a monthly return. Source: Income Tax Law Article 103 (GİB).
Worked examples
Monthly figures in lira for a full-time employee paid the same salary every month of 2026, at the standard employer rate. Income tax is the full-year average (the year’s tax divided by 12). Benefits, severance reserve and the EOR service fee are not included.
| Monthly gross salary | Employer SGK and unemployment (23.75%) | Employer cost per month | Employer cost per year | Employee SGK and unemployment (15%) | Income tax (average) | Stamp tax | Take-home pay (average) |
|---|---|---|---|---|---|---|---|
| TRY 33,030 | TRY 7,844.63 | TRY 40,874.63 | TRY 490,495.56 | TRY 4,954.50 | TRY 0 | TRY 0 | TRY 28,075.50 |
| TRY 100,000 | TRY 23,750 | TRY 123,750 | TRY 1,485,000 | TRY 15,000 | TRY 15,001.57 | TRY 508.30 | TRY 69,490.13 |
| TRY 200,000 | TRY 47,500 | TRY 247,500 | TRY 2,970,000 | TRY 30,000 | TRY 41,551.57 | TRY 1,267.30 | TRY 127,181.13 |
| TRY 400,000 | TRY 70,601.63 | TRY 470,601.63 | TRY 5,647,219.56 | TRY 44,590.50 | TRY 106,444.89 | TRY 2,785.30 | TRY 246,179.31 |
On TRY 400,000, contributions stop at the TRY 297,270 ceiling. Where the employing entity qualifies for the 2-point incentive, TRY 100,000 a month costs TRY 121,750; with the 5-point manufacturing incentive, TRY 118,750. A single month’s payslip differs from the average: in January, income tax on TRY 100,000 is about TRY 8,539. To try your own figures, use the Turkey salary and employer cost calculator.
Other costs to plan for
- Severance pay. 30 days’ gross pay per year of service on qualifying terminations after at least one year, capped at TRY 73,729.87 per year of service for terminations from 1 July to 31 December 2026. Source: Ministry of Labour statistics, July 2026 (severance ceiling).
- Notice. 2 to 8 weeks depending on service, or pay in lieu.
- Unused annual leave. Paid out when employment ends.
- Benefits. Meal cards and transport support are common and have their own tax-exempt limits; private health insurance is common in professional roles.
- Annual changes. The minimum wage, SGK limits and tax bands are usually reset each January, and salary reviews often follow inflation.
- Exchange rate. Salary is paid in lira; if you fund payroll in another currency, the rate used matters to your budget.
How to read an EOR quote for Turkey
Ask to see the cost for a full year: the gross salary in lira, the SGK rate used and whether an incentive is assumed and why, benefits, a severance reserve, and the arrangement for the role. A good quote separates the employment cost, which is passed through, from the provider’s own fee, and explains how income tax changes through the year.
NNRoad does not publish a standard price for Turkey. We review the role, who will direct the work, the expected duration and the salary, confirm which entity will employ the person and under which arrangement, then send a written proposal that shows:
- the full employment cost, line by line, for a full year
- NNRoad’s service fee and any one-time item, listed separately
- any deposit and when it is returned
- the exchange rate basis and the payroll and invoicing calendar
EOR or your own Turkish company?
A Turkish company or branch needs registration through the trade registry, a tax number, an SGK workplace registration, a bank account and its own payroll and bookkeeping. It can trade and invoice in Türkiye and direct its own staff without the limits on temporary employment. An employer of record suits a first hire or a small team while you test the market. See Employer of Record in Turkey, our step-by-step guide to hiring in Turkey and how to start a business in Turkey.
Questions about Turkey EOR cost
How much does an employer of record cost in Turkey?
You pay the employment cost at cost plus the EOR service fee. The employment cost is the gross salary, employer SGK and unemployment insurance (23.75% at the standard 2026 rate, up to the ceiling) and agreed benefits, with a reserve for severance and notice.
How much does an employee cost on top of salary in Turkey?
23.75% at the standard rate, so TRY 100,000 a month costs TRY 123,750. Above TRY 297,270 a month, contributions stop at the ceiling. Add benefits and a severance reserve.
What is the minimum wage in Turkey in 2026?
TRY 33,030 gross a month, or TRY 28,075.50 net. The employer cost at the standard rate is TRY 40,874.63.
Why is take-home pay lower later in the year?
Wage income tax is cumulative. As the year’s taxable earnings pass TRY 190,000, 400,000 and 1.5 million, more of each salary is taxed at the higher rate. The calculator and our examples show a full-year average.
Does the SGK incentive apply to every employer?
No. The 2-point and 5-point reductions depend on the employing entity’s sector, its eligibility and on-time payment. We show the standard rate unless eligibility is confirmed.
Can I pay a Turkish employee in US dollars or euros?
Salary is normally stated and paid in lira, and taxes and contributions are calculated in lira. You can fund payroll in another currency; the proposal shows the exchange rate basis used.
Want the numbers for your own hire?
Send us the role, the salary and the city, and we will reply with the arrangement for the role and a line-by-line annual estimate. We will respond within 24 hours.
Related
How our local employer employs and pays your Turkey hire.
The steps from choosing the employer to the first payday.
Try your own salary figures.
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.