Country Guides
Turkey
Employment in Turkey at a glance
Capital
Ankara
Language
Turkish
Remote workers
3–6 million people
Currency
Turkish Lira (TRY)
Working hours
45 hours
Public holidays
15.5 per year
Minimum monthly salary
TRY 33,030 gross
Tax year
Jan 1 - Dec 31
Date format
DD/MM/YYYY
Misclassification penalties
Misclassification may trigger audits and enforcement actions that can result in fines, adjustments, and formal administrative penalties against the company.
Fun fact
Tulips, though commonly associated with the Netherlands, were first cultivated in the Ottoman Empire (modern-day Turkey) before being introduced to Europe.
Taxes in Turkey
Employer contributions
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Employment tax: 23.75%
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Social security contributions: Employer contributions include pensions (12%), healthcare (7.5%), short-term insurance (2.25%), disability coverage, and unemployment insurance (2%)
EMPLOYER SOCIAL SECURITY CONTRIBUTIONS
Social security contributions: Short term insurance branch premium
Contribution amount: 2.25%
Social security contributions: Invalidity, old age and death insurance premium
Contribution amount: 12%
Social security contributions: General health insurance
Contribution amount: 7.5%
Social security contributions: Unemployment insurance
Contribution amount: 2%
EMPLOYEE CONTRIBUTIONS
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Income tax: 15%-40%
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Social security: 15%
EMPLOYEE SOCIAL SECURITY CONTRIBUTIONS
Social security contributions: Invalidity, old age and death insurance premium
Contribution amount: 9%
Social security contributions: General health insurance
Contribution amount: 5%
Social security contributions: Unemployment insurance
Contribution amount: 1%
Income tax
Gross income: Up to 190,000 TRY
Tax rate: 15%
Gross income: Between 190,000 TRY and 400,000 TRY
Tax rate: 20%
Gross income: Between 400,000 TRY and 1,500,000 TRY
Tax rate: 27%
Gross income: Between 1,500,000 TRY and 5,300,000 TRY
Tax rate: 35%
Gross income: Over 5,300,000 TRY
Tax rate: 40%
Employer of Record in Turkey
What is an EOR?
An Employer of Record is the legal employer of a worker in Turkey. As such, the Employer of Record takes care of all Turkish compliance aspects of employment, including payroll, taxes, statutory benefits, employment contracts and more.
EOR responsibilities
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Ensuring their employment is compliant with local employment laws
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Processing local payroll
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Filing employment related taxes and returns
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Issuing payslips to the employee
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Distributing salary payments
How it works
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Company
Maintains a direct relationship with the employee, allocates them work tasks, and manages their performance.
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Boundless
Takes care of payroll, taxes, benefits, ensuring the employee and the company are compliant with all legal regulations.
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Employee
The third party to the agreement, the employee, fulfils all of their obligations as a worker for the company.
Benefits in Turkey
Statutory benefits in Turkey
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Social security contributions
In Turkey, workers contribute to social security for retirement, healthcare, and disability benefits. The government also provides social services to those in need.
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Paid annual leave
Minimum of 14 days for 1–5 years of service, 20 days for 5–15 years, and 26 days for over 15 years.
Common non-mandatory benefits in Turkey
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Private health insurance
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Company car
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Meal at the company
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Company phone and laptop
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Transportation allowance
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Additional payments
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Home office support
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Fitness center memberships
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Birthday leave
Rights & protections in Turkey
Right to equal treatment
Right to a safe working environment
Right to wages
Protection from anti-discrimination
Protection from unfair dismissal
Severance pay
Leave in Turkey
Paid time off
14-26 days, dependent on tenure
Maternity leave
16 weeks (8 weeks before and 8 weeks after childbirth)
Paternity leave
5 days
Adoption leave
8 weeks
Sick leave
2 days paid by the employer; 3rd day onwards paid by the Social Security up to a limit
Employment conditions in Turkey
Health and safety
Turkish labour law classifies workplaces as high, medium, or low risk based on hazards and workforce size. This determines employer obligations such as appointing safety experts, workplace doctors, and meeting training and reporting requirements.
Notice periods
According to the Labour Law, depending on the employee’s length of service, notice must be given to the other party before terminating the employment contract.
Payments in Turkey
Payment frequency
In Turkey, wages must be paid at least once per month under the Labour Law.
Payday
Salaries are typically paid on a fixed payday agreed in the employment contract, usually at the end of the month.
End of employment in Turkey
An employment agreement in Turkey may be terminated for several reasons, including mutual agreement between the employer and the employee, termination by either party, expiry of a fixed-term contract, or other cases prescribed by law. In cases where an employment contract is terminated due to poor performance or redundancy, the employer must follow the prescribed legal procedures to avoid disputes and potential penalties.
FAQs
Companies hiring in Turkey typically choose between four models. You can run payroll from your HQ for short-term arrangements, engage contractors for project-based work, set up a local entity to hire directly, or partner with an Employer of Record. Each option carries different compliance, cost, and administrative effort. Many companies use an EOR to hire in Turkey without establishing a local entity.
Contractors work well when the relationship is project-based, and the person serves multiple clients. If an individual gives their full and undivided attention to your company in Turkey, employment is the right structure under Turkish law, covering entitlements like paid annual leave, sick leave, and social security contributions. For project-based contractor engagements, Boundless’s Agent of Record (AOR) service handles classification, contracts, and payments compliantly in Turkey.
HR compliance in Turkey means your policies and procedures respect all applicable Turkish employment laws and regulations. When you hire in Turkey, this matters both to safeguard employee rights and to reduce employer risk. Compliance covers labour law, sick leave, annual leave (14-26 days based on tenure), minimum wage (TRY 33,030/month), tax credits, and a 45-hour working week. Following these is fundamental for running the business well.
An Employer of Record is the legal employer of the individual in Turkey for government, tax, and employment purposes. It provides a locally compliant contract, runs payroll, files employment taxes, and manages statutory benefits such as 16 weeks of maternity leave and social security contributions. You remain responsible for sourcing workers, managing day-to-day work, and funding payroll each cycle.
Boundless partners with employment lawyers and advisers in each country we operate in, including Turkey. They ensure employment contracts and onboarding documents comply with the local jurisdiction. We hold detailed discussions on specific norms such as payroll, social protection, data protection, notice periods, and work-from-home regulations. When a sensitive issue arises, our internal team engages the relevant firm promptly.
Employees hired through an Employer of Record in Turkey receive full statutory rights under local law. This includes a compliant employment contract, paid annual leave, sick leave, maternity leave, and social security coverage. Employers contribute 23.75% of gross salary, while employees contribute 15% and pay income tax of 15-40%. Use our salary calculator to estimate total employment costs.
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