Min. wage
(x12 payments)
Employer tax
Annual leave
Notice period
2-8 weeks (by tenure)
Termination and notice info
Updated
Sep 2026

Employer of Record (EOR) in

Turkey

Ready to employ talent in Turkey?
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Turkey to stay compliant from day one.
Language(s)
Turkish
Currency
Capital
Ankara
People team
Population
85.7 M
Time Off
Public holidays
14-15 (varies annually)
Legal
VAT
20%

Contract Types

Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Turkey to stay compliant from day one.
DEFAULT
Indefinite contract

The indefinite (open-ended/permanent) contract is the default and most common form of employment under Turkish Labor Law No. 4857. It has no predetermined end date and continues until terminated by either party in accordance with statutory notice, severance, and job-security rules. It may be concluded verbally or in writing, though a written contract is strongly recommended and is mandatory once the relationship exceeds one year. Employees with 6+ months of tenure at workplaces with 30 or more employees benefit from job-security protections requiring the employer to show a valid reason for termination.

REGULATED USE

Fixed-term contracts are allowed under Article 11 of Law No. 4857 only where there is an objective reason — e.g., a specific project, seasonal work, a temporary increase in workload, or replacement of an absent employee. They automatically terminate at the end of the agreed term without notice or severance obligations (unless the employee has completed at least one year, in which case severance may still apply). Repeated renewal of successive fixed-term contracts without a continuing objective justification is treated by Turkish courts as converting the relationship into an indefinite contract, extending full job-security and severance rights to the employee. Fixed-term contracts must be in writing.

Employees

Employment basics

Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Turkey to stay compliant from day one.
WORKING HOURS
45 hrs/week

The statutory maximum is 45 hours per week, normally distributed equally across working days, with a daily maximum of 11 hours (including overtime). A weekly rest day (typically Sunday) is mandatory. Overtime is capped at 270 hours per year and is compensated at 1.5x the normal hourly rate (or as additional paid time off of 1.5 hours per overtime hour, at the employee's election); work on official/religious holidays is compensated at 2x. Night work is capped at 7.5 hours.

PROBATION PERIOD
2 months max (up to 4 by CBA)

Turkish law permits a probationary period of up to 2 months, which may be extended to a maximum of 4 months if provided for in a collective bargaining agreement. During probation, either party may terminate the contract without notice and without severance liability (though accrued wages and proportional annual leave must still be paid). Statutory job-security protections and standard notice periods do not apply during probation.

13TH / 14TH SALARY
Not Required

Turkish law does not mandate a 13th or 14th month salary. Where such payments exist, they arise from individual employment contracts, company policy, or (most commonly) collective bargaining agreements — frequently structured as an annual 'ikramiye' (bonus) paid around the two religious holidays (Ramadan Feast and Sacrifice Feast) and/or New Year, sometimes totaling 2-4 extra salary payments per year in unionized or public-sector-linked workplaces. In the general private sector such bonuses remain discretionary and contract-dependent rather than a legal entitlement.

JOB TITLE REGULATIONS
Checkmark
Regulated

Turkey does not operate a broad statutory job-title classification system for private-sector roles, but the written employment contract (mandatory for fixed-term, part-time, and contracts exceeding one year) must specify the employee's position/job title and job description, since this defines the scope of duties the employer may lawfully assign and affects unilateral-change protections under Article 22 of Law No. 4857. Certain professional titles are legally protected and require registration/licensing to use (e.g., 'avukat' (lawyer), 'mühendis' (engineer), 'doktor' (physician), 'mali müşavir' (certified accountant)), independent of general labor law.

Legal

Taxes & employment costs

Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Turkey to stay compliant from day one.
EMPLOYER CONTRIBUTIONS
22.5
%

Employers pay a total statutory SGK (Social Security Institution) contribution of 22.5% of gross salary, made up of: 11% long-term insurance (invalidity, old-age, death), 7.5% general health insurance, 2% short-term insurance (work accident and occupational disease — rate is flat regardless of risk class since 2016), and 2% unemployment insurance. Many employers qualify for a government incentive ('5 puanlık indirim') that reduces the long-term insurance portion from 11% to 6%, lowering the effective employer rate to 17.5% where conditions are met. Contributions are calculated on gross earnings up to a monthly SGK ceiling (approx. 7.5x the daily minimum wage x 30).

EMPLOYEE CONTRIBUTIONS
15
%

Employees contribute a total statutory 15% of gross salary to SGK: 9% long-term insurance + 5% general health insurance + 1% unemployment insurance. This is withheld and remitted by the employer alongside separate, uncapped progressive income tax (15%-40%) and a 0.759% stamp duty on gross wages (both waived for earnings at or below the gross minimum wage, per the minimum-wage income tax and stamp-duty exemption in force since December 2021). A separate 3% auto-enrollment private pension (BES) contribution may also apply unless the employee opts out within 2 months of enrollment — this is not part of the mandatory SGK rate.

Turkey has experienced sustained high inflation in recent years, and as a direct consequence key payroll figures — most notably the minimum wage, the income-tax brackets, and the severance pay ceiling — are revised on a compressed schedule (the minimum wage was revised twice within a single year during 2022-2023, and continues to be reviewed at least annually every January; the severance ceiling and civil-servant-linked coefficients are revised twice yearly, in January and July). The figures in this guide reflect the most current confirmed values as of early 2026 (minimum wage effective January 1, 2026) but should be re-verified against official Turkish Ministry of Labor (Çalışma ve Sosyal Güvenlik Bakanlığı), SGK, and Revenue Administration (GİB) announcements before being relied on for payroll processing, given how frequently these figures change.
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Time Off

Leave entitlements

Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Turkey to stay compliant from day one.
Type
Duration
Pay During Leave
Annual leave
14-26 days
100%
Maternity leave
16 weeks
67%
Paternity leave
5 days
100%
Sick leave (days 1-3)
Days 1-3
Unpaid days 1–2 (no SGK obligation)
Days 4-20
66.67% outpatient / 50% inpatient (SGK), from day 3
(Days 21+)
66.67% outpatient / 50% inpatient (SGK); no fixed day cap on benefit itself
Special Leave
3 days, paid
Marriage leave
3 days, paid
Bereavement leave (death of spouse, child, parent, or sibling)
Up to 10 days per year, paid
Leave for parents of a child requiring ongoing medical treatment for a serious/chronic illness or disability
1 day per month, unpaid, usable until the child turns 18
Recurring leave for a parent of a child with at least 70% disability or a chronic illness
People Morale

Benefits

Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Turkey to stay compliant from day one.
Statutory Benefits

In addition to statutory leave, employees are entitled to the following statutory benefits:

EMPLOYER CONTRIBUTIONS

Turkey's social security system is administered by SGK (Sosyal Güvenlik Kurumu) and funded jointly by employer and employee contributions on gross salary, up to a monthly earnings ceiling (approximately 7.5 times the daily minimum wage x 30 days).

  • Employer: 22.5% — 11% long-term insurance (pension/invalidity/death), 7.5% general health insurance, 2% short-term insurance (work accident/occupational disease), 2% unemployment insurance (effective rate can drop to ~17.5% for employers qualifying for the 5-point incentive)
  • Employee: 15% — 9% long-term insurance, 5% general health insurance, 1% unemployment insurance

These SGK contributions are separate from, and in addition to, progressive employee income tax (15%-40%) and stamp duty (0.759%) withheld on gross wages above the minimum-wage exemption threshold.

WORKPLACE INJURY PROTECTION

Work accident and occupational disease coverage is funded entirely by the employer as part of the 2% short-term insurance premium within the overall 22.5% SGK employer rate — employees pay nothing toward this specific coverage.

  • Covers medical treatment and diagnostic costs related to a workplace accident or occupational disease
  • Temporary incapacity benefit during recovery (66.67% outpatient / 50% inpatient of average earnings)
  • Permanent disability pension if working capacity is reduced by a qualifying percentage
  • Survivor's pension and a lump-sum funeral benefit if the accident/disease results in death

Employers are additionally strictly liable under the Occupational Health and Safety Law No. 6331 for maintaining a safe workplace, and can face separate civil liability (and criminal liability in serious cases) on top of SGK-funded benefits.

SEVERANCE PAY

Severance pay ('kıdem tazminatı') is owed to an employee with at least 1 year of continuous service whose employment ends by: employer termination without just cause, employee resignation for statutorily justified reasons (health, employer's immoral/dishonest conduct, non-payment of wages, military conscription, marriage within 1 year for female employees, or reaching retirement age/premium-day eligibility), or death.

  • Formula: 30 days' gross salary (including regular allowances and benefits-in-kind) per full year of service, pro-rated for partial years beyond the first full year
  • Statutory ceiling: the per-year amount is capped at a government-set ceiling ('kıdem tazminatı tavanı'), tied to the highest monthly retirement bonus paid to a civil servant, and revised twice yearly (January 1 and July 1) in line with public-sector salary coefficient updates
  • The most recently confirmed ceiling (July 1 – December 31, 2025) was TRY 53,919.68 per year of service; a further increase took effect January 1, 2026 in line with the public-sector pay revision and should be confirmed against the current SGK/Ministry of Finance circular before use in payroll
  • No severance is owed if the employer terminates for just cause (Article 25/II — e.g., misconduct) or if the employee resigns without a qualifying statutory reason
13TH SALARY

There is no statutory 13th or 14th month salary in Turkey. Where extra annual payments exist, they are contractual or CBA-based rather than legally mandated.

  • Common in the public sector and in unionized/large private workplaces as an 'ikramiye' (bonus), often paid around the two religious holidays (Ramadan Feast and Sacrifice Feast) and/or New Year
  • Collectively bargained arrangements can provide up to 4 bonus payments a year, each roughly equal to one month's salary
  • In the general private sector, absent a contractual or CBA commitment, employers are free to decide whether and how much bonus to pay
Time Off

Termination & notice

Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Turkey to stay compliant from day one.
Scenario
Severance
Unfair dismissal
Job-security protection ('iş güvencesi') under Articles 18-21 of Labor Law No. 4857 applies to employees with at least 6 months' tenure at a workplace employing 30 or more staff. The employer must have a valid reason connected to the employee's competence/conduct, or the operational requirements of the business/workplace, and must state this reason clearly and precisely in writing. An employee who believes the dismissal is invalid must first apply to mandatory arbitration (arabuluculuk) within one month of termination, then may sue in Labor Court if unresolved. If a court finds the dismissal invalid, the employer must either reinstate the employee within one month or pay compensation of 4 to 8 months' wages (as determined by the court), plus up to 4 months' back pay for the period the case was pending.
Objective / fair dismissal
Valid ('fair') grounds for dismissal fall into two categories under Article 18: (1) reasons related to the employee's competence or conduct — e.g., inadequate performance, misconduct not rising to the level of 'just cause,' or repeated policy violations; and (2) reasons related to the operational requirements of the enterprise, workplace, or job — e.g., restructuring, redundancy, or economic necessity. In both cases the employer must issue the statutory written notice (or pay in lieu) and pay severance if the employee qualifies. Collective dismissals (affecting 10+ employees at smaller workplaces, or set percentages/numbers at larger ones, within a 30-day period) trigger additional consultation and notification obligations to the employee representatives, İŞKUR (the employment agency), and the Ministry of Labor at least 30 days before the terminations take effect.
During probation
No advance notice or severance required (probation up to 2 months, up to 4 under a CBA); only accrued wages and proportional annual leave must be paid out.
After probation
Once probation ends, standard statutory protections apply: termination requires the applicable notice period (or payment in lieu), severance pay if the employee has 1+ year of service and the termination qualifies, and — for employees at workplaces with 30+ staff and 6+ months' tenure — a valid, written justification under the job-security rules of Articles 18-21.
Notice periods, severance eligibility, and job-security thresholds described here reflect Labor Law No. 4857 and related SGK regulations as generally applied; specific outcomes can depend on collective bargaining agreements, sector-specific rules, individual contract terms, and evolving case law from the Turkish Court of Cassation. This summary is provided for general informational purposes only and does not constitute legal advice — employers should confirm current requirements with qualified Turkish employment counsel or a local EOR/payroll provider before acting.
Content last reviewed Sep 2026. Employment laws change fast, always verify critical hiring decisions, and talk to our team of international experts.

Hiring in Turkey FAQ

How RemoFirst employs in Turkey
It can be prohibitively expensive to establish an entity in every country you want to hire talent in Turkey, so RemoFirst will hire and pay your employee on your behalf while you manage their daily duties. RemoFirst will handle formal HR procedures and employment contracts that adhere to local laws, so that you can simply approve invoices via our platform. When you work with an Employer of Record (EOR) you can compliantly hire the best employees around the world.
How employees in Turkey get paid

Your employee's hours, time off, holidays, bonuses, and commissions are automatically calculated into payroll. RemoFirst will invoice you in either US Dollars (USD), Euros (EUR), British Pounds (GBP), Canadian Dollars (CAD), Australian Dollars (AUD), or Singapore Dollars (SGD) around the 15th of each month to make sure your employees are paid on time. To make it even easier, you can summarize your entire global team's salaries to aggregate them into one payment (instead of many individual payments).

Full-time Employees vs Global Contractors

Unlike full-time employees, contractors work on projects with multiple companies at a given time and are technically self-employed. Full-time employees are solely focused on their employer and usually receive benefits (such as health insurance, equity or stock options, and time off) as an additional form of compensation. While it can be cheaper to work with international contractors instead of paying benefits to a full-time employee, you run the risk of misclassification. It's recommended to work with an EOR for contractor onboarding and payments, so you can know that your international contractors are paid compliantly and on time.

Dependable support for employees

Whenever the employee or employer has a question about, or anything else related to international employment, they can speak with our customer support team to get answers from our team of experts.

More than once, I have had a need or request that was answered not just with a fix, but with a permanent improvement of my service. They go out of their way to give me even better than I ask for, without extra charges. RemoFirst makes it as uncomplicated as possible to have employees in multiple countries. This is a great blessing to our business.
Kenny S.
-
Co-CEO
@
Blomberg Music Productions
RemoFirst is an amazing platform, everything is extremely user friendly and easy to use compared to other tools that I have been using in the past. Inna and the team were on point and replying to my questions in a more than timely manner as well as making our life super easy! Great people and platform, I'll highly recommend it to my network.
Hugo D.
-
Business Ops & Strategy Manager
@
Aflorithmic
EORs can be really, really complex and there is so many different grey areas involved. But working with RemoFirst, they're able to make things clear and concise. It's been a fantastic relationship and they partner really well with all the teams that need to be involved in our hiring process.
Leanne T.
-
Manager of HR Business Operations
@
PandaDoc
RemoFirst enables us to compliantly hire and manage employees in countries where we lack an entity, saving time and costs as we scale Creatio globally. They offered the best pricing among all EORs we considered, and the setup process was smooth despite our many questions. The team has been kind and attentive, and the platform is easy to navigate. We’re excited to have completed our onboarding and to be working with RemoFirst!
Olivia H.
-
Global HR Manager
@
Creatio
RemoFirst helps to increase flexibility in the hiring process to ensure remote teams can be successfully onboarded anywhere in the world. Customer service is quick to respond to any queries. Positive onboarding experience. Would recommend to others. Makes hiring smooth and hassle free for remote workers.
Emma T.
-
Program Lead EMEA
@
Trust Lab
RemoFirst ensure to provide an easy and smooth transaction in hiring remote workers across the globe; they will take care of all the nitty gritty part of hiring remote workers without having an entity in a country. They also provide a reasonable pricing that is also appropriate for a startup. What I liked most about RemoFirst is their customer service! Special kudos to our account manager, Victor, who has consistently provided us with speedy and prompt responses from initial contact up to now.
G-Anne B.
-
Recruiter
@
Portcast
RemoFirst enables me to work remotely and stay compliant in my home country. It’s also very helpful for submitting and managing expenses, making it a great addition to my primary HR platform with its admin features. The platform is simple, intuitive, and easy to navigate, with more than adequate functionality for getting things done efficiently.
Martin P.
-
Head of Marketing
@
BetVictor
“We had an entity that was located in a different country that wanted to hire members in the US without affecting the tax status, having RemoFirst help out by being the EOR was the best solution. The setup of the EOR was very easy and we had a dedicated account manger the entire time. Having a dedicated account manager made resolving issues simpler than it would have been otherwise. Nice touch!”
Weston M.
-
Financial Controller
@
Truffle Ventures
When we were first looking into partnerships to support our remote team, the complexity and options were overwhelming. RemoFirst was patient and explained how things work, often answering questions that I know were outside of what they technically do. This made me feel informed as a business owner and showed how the team goes above and beyond. Our team members who we've hired using our Remofirst partnership had glowing things to say about the experience.
Rachel W.
-
CEO
@
Vinebase
I had some details to be clarified with the contract, but the staff was very helpful in helping me sort it out. Also, the laptop delivery arranged by RemoFirst was a breeze! The device arrived the next day!
Jane Ruth A.
-
Client Success Consultant
@
Osome
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