Payroll and Benefits Guide Turkey
Last updated: Mar 03, 2026
Contribution
| Employer Payroll Contributions | |
|
2.25%
|
Short-Term Insurance Branch Premium, applied on income 195,041.40 TRY monthly
|
|
11%
|
Pension & Disability, applied on income 195,041.40 TRY monthly
|
|
7.5%
|
General Health Insurance, applied on income 195,041.40 TRY monthly
|
|
2%
|
Unemployment Insurance, applied on income 195,041.40 TRY monthly
|
| 22.75% | Total Employment Cost |
| Employee Payroll Contributions | |
|
9.00%
|
Pension & Disability, applied on income 195,041.40 TRY monthly
|
|
5.00%
|
General Health Insurance, applied on income 195,041.40 TRY monthly
|
|
1.00%
|
Unemployment Insurance, applied on income 195,041.40 TRY monthly
|
| 15% |
Total Employee Cost
|
| Employee Income Tax | |
|
15.00%
|
0-190,000 annually
|
|
20.00%
|
28,500 TL for 190,000 TL of 400,000 TL, more |
|
27.00%
|
70,500 TL for 400,000 TL of 1,000,000 TL (70,500 TL for 400,000 TL of 1,500,000 TL in wage incomes), more |
|
35.00%
|
232,500 TL for 1,000,000 TL of 5,300,000 TL (367,500 TL for 1,500,000 TL of 5,300,000 TL in wage incomes), more |
|
40.00%
|
1,737,500 TL for 5,300,000 TL of more than 5,300,000 TRY (1,697,500 TL for 5,300,000 TL of more than 5,300,000 TL in wage income), more |
Employer taxes
Employee taxes
Minimum Wage
General
The Gross minimum wage in Turkey is 33,030 TRY a month (28075.50 TRY net minimum wage).
MINIMUM WAGE (PER MONTH)
Payroll
Payroll Cycle
In Turkey, the payroll frequency is monthly. Work between the first and last day of the month is typically paid on the last day of the month.
13th Salary
In Turkey, there is no legal requirement for 13th-month payments.
|
Authority Payment |
Paid To |
Due Date |
Method |
|
Social Security |
Social Security Institution |
Last working day of the following month |
Via local banks in Turkey |
|
Tax |
Tax Office |
26th of the following month |
Via public banks in Turkey |
Working Hours
General
The standard working week in Turkey consists of 45 working hours. These hours can be distributed in any way over the week, provided an employee does not work for more than 11 hours in one single day.
The average working day can be 7.5 hours for 6 days a week or 9 hours for 5 days a week.
Overtime
| Aspect | Regulation Details | Notes |
| Maximum Ordinary Hours | 45 hours per week. | Overtime is any work performed beyond this limit. The weekly hours can be distributed differently across days, but the daily work time cannot exceed 11 hours. |
| Annual Overtime Cap | Overtime is strictly capped at 270 hours per calendar year per employee. | This limit is based on the normal +50% compensation rate. Hours worked on weekends or public holidays are not counted toward this 270-hour limit. |
| Overtime Consent | Overtime requires the employee’s written consent. | Employees can withdraw this consent by giving 30 days’ written notice to the employer. |
| Excessive Work | If the employment contract sets the work week at less than 45 hours (e.g., 40 hours), the hours worked up to the 45-hour legal limit are considered Excessive Work (not full overtime). | |
| Prohibitions | Overtime is prohibited for employees under 18, pregnant women, and those with medical restrictions. |
Mandatory Overtime Pay Rates (Tiered System)
Compensation for overtime is mandatory and is calculated as a minimum premium percentage of the employee’s regular hourly wage. The law also provides an option for compensatory time off.
| Day/Condition | Statutory Minimum Premium (Supplement) | Total Pay Rate | Notes |
| Standard Overtime (Beyond 45 hours/week) | +50% of the regular hourly wage. | 150% | This is the minimum rate for all general overtime hours. |
| Excessive Work (Between contractual limit and 45 hours) | +25% of the regular hourly wage. | 125% | Applies when the contract is less than 45 hours (e.g., hours 41-45 in a 40-hour contract). |
| Weekly Rest Day Work (Non-Overtime) | +100% of the regular daily wage. | 200% (of daily wage) | The employee must be paid an additional full day’s wage for working on their weekly rest day. |
| Public Holiday Work | +100% of the regular daily wage. | 200% (of daily wage) | Paid an additional full day’s wage for working on an official holiday. |
Overtime on Weekends/Holidays:
If overtime hours (beyond 45 hours/week) are worked on a Weekly Rest Day or Public Holiday, the compensation is generally combined to be 2.5 times the regular rate (250%).
Compensation Method
| Compensation Method | Statutory Requirement | Notes |
| Primary Method (Pay) | Monetary payment at the applicable premium rate (125% or 150%). | |
| Compensatory Time Off (TOIL) | An employee may request, in writing, to receive compensatory time off instead of the monetary payment: | This free time must be used within six months and without deduction from wages. |
|
Leave
Annual Leave (vacation)
Paid leave in Turkey is set in the employment contract as a minimum of 14 working days of paid leave a year (following completion of 1-year service) in addition to public holidays.
This increases to 20 working days of paid leave when the employee has completed between five- and fifteen years of service, and subsequently, employees with fifteen or more years of service are entitled to 26 working days of paid leave per year.
The length of annual leave with pay may be increased by employment contracts and collective agreements, except for employees below the age of eighteen and above the age of fifty, where the length of paid annual leave must not be fewer than twenty days.
Regular salary is paid during the vacation period. The employer must pay the annual leave entitlement as a lump sum or as an advance payment before the beginning of the leave.
Annual Leave allowance is accrued from each worker’s individual service date, not according to calendar year.
It is permitted for unused leave to be carried over into the next leave year.
Public Holidays
Public holidays falling on weekends are lost.
Religious holidays are determined by the lunar cycle and will show as ‘tentative’ until they are confirmed nearer the date of the holiday.
Written consent from the employee is required to request the employee work on public holidays. Employees shall be entitled to the full day’s wage of the holiday day, without any work obligation in return.
If they work instead of observing the holiday, regardless of how many hours they worked, they shall be paid an additional full day’s wage for each day worked.
| Date | Day | Holiday Name (English) | Holiday Notes |
|---|---|---|---|
| January 1, 2026 | Thursday | New Year’s Day | |
| March 19, 2026 | Thursday | Ramazan Bayramı Eve (Half Day) | |
| March 20, 2026 | Friday | Ramazan Bayramı | |
| March 21, 2026 | Saturday | Ramazan Bayramı | |
| March 22, 2026 | Sunday | Ramazan Bayramı | |
| April 23, 2026 | Thursday | National Sovereignty & Children’s Day | |
| May 1, 2026 | Friday | Labour and Solidarity Day | |
| May 19, 2026 | Tuesday | Commemoration of Atatürk, Youth & Sports Day | |
| May 26, 2026 | Tuesday | Kurban Bayramı Eve (Half Day) | |
| May 27, 2026 | Wednesday | Kurban Bayramı | |
| May 28, 2026 | Thursday | Kurban Bayramı | |
| May 29, 2026 | Friday | Kurban Bayramı | |
| May 30, 2026 | Saturday | Kurban Bayramı | |
| July 15, 2026 | Wednesday | Democracy and National Unity Day | |
| August 30, 2026 | Sunday | Victory Day | |
| October 28, 2026 | Wednesday | Republic Day Eve (Half Day) | |
| October 29, 2026 | Thursday | Republic Day |
Sick Days
There is no mandatory obligation for the employer to pay the employee during sick leave, however, in general, employees are paid by Social Security after 3 days of sickness and upon production of the confirmative medical reports.
In practice, many employers pay regular salary for the first 2 days (which are not covered by Social Security) or for the entire period of sick leave (and get a partial refund when paid by Social Security).
If sick leave exceeds six weeks beyond the notice periods determined in labor law. In that case, an employment contract may be terminated without notice, as in accordance with Article 46(c) of the Turkish Labor Code.
Maternity Leave
Working mothers are entitled to 16 weeks (extended to 18 weeks in cases of multiple/complicated pregnancies) of maternity leave at full pay, usually taken eight weeks before the due date and eight weeks after.
Employees can request to work up until three weeks before the due date with all remaining leave moved to post-delivery.
Payment during maternity leave comes from social security, according to the regular contributions of the employee.
Also, employees may be allowed to work part-time following the birth of the child, with the amount of leave dependent on how many children the employee has (in total):
One child – 60 days of leave
Two children – 120 days of leave
More than two children – 180 days of leave
In case of disability or adoption, the leave period is up to 360 days.
Paternity Leave
The father/partner is entitled to 5 calendar days of paid leave from the day the child is born (includes weekends and national holidays).
Parental Leave
If both parents are employed, they are entitled to work part-time until the child starts primary school. The employee is required to provide an employer with written notice of the request at least a month in advance.
Parents are also entitled to up to 10 days of leave to attend treatment/medical appointments for a child with a disability or chronic disease.
Other Leave
Depending on the collective agreement/employment contract terms, an employee may be allowed additional leave, once approved between the employer and employee, for the following:
- Bereavement Leave: Employees are entitled to 3 days of paid leave in the event of the death of an immediate family member
- Marriage Leave: Employees are entitled to 3 days of paid leave in the event of their wedding.
- Military Leave: Employees are entitled to up to 90 days of paid leave per year when called up for military exercises or the performance of a statutory obligation, other than compulsory military service
PAID MATERNITY LEAVE (DAYS)
Termination
Termination Process
The termination process varies according to how the employment agreement and collective agreement are in place and is based on the type of contract and reason for termination.
| Salary payment interval / date | Final payment on termination | Bank account/payment method requirement |
|---|---|---|
| Wages must be paid at least once a month at the latest (Article 32 of Law No. 4857). Through employment contracts or collective bargaining, the pay period may be shortened (to e.g., one week). | On termination of employment, the employer must pay the employee the wage and all other monetary entitlements without delay. According to Article 32 of Law No. 4857: wages and other claims “that can be measured in money” must be paid at termination. | Wages must generally be paid in Turkish currency (“TRY”) and in money. Payment via designated bank account is required in many cases: since 2008, wages, bonuses and premiums must be paid via bank transfer for many employers; categories of employer are legally required to pay via bank account under regulations. |
Notice Period
In Turkey, the notice period is dependent on the employee’s length of service as below:
During Probation – no notice required
0 – 6 months of service – 2 weeks’ notice
6 – 18 months of service – 4 weeks’ notice
18 – 36 months of service – 6 weeks’ notice
More than 36 months – 8 weeks’ notice
Severance Pay
Generally, employees who worked more than one year with the same employer and were unfairly dismissed (or resigned due to just cause) are entitled to severance pay.
Severance pay is calculated as the monthly wage multiplied by each completed year of employment. Any remaining months and days are also included in the severance pay calculation.
The wage considered in this calculation is the gross wage. A ceiling amount has been determined for the gross wage, including the seniority basis wages.
The severance pay ceiling, which is determined as the retirement bonus of the highest civil servant, is updated every year with the salary hike of civil servants twice a year.
Severance pay for the employees who have been terminated and deserved severance pay should be calculated considering the seniority ceiling determined as gross 46,655.43 TRY (effective from 01.01.2025 – 30.06.2025).
Probation Period
Probation or trial periods are generally set within the employee’s employment contract, however, standard practice in Turkey is two months. During probation, no notice is required.
During the probationary period, either party can terminate the employment contract without a notice period and shall not pay compensation.
Common Benefits
- Pension Allowance
- Health Insurance Allowance (annual private health insurance estimated cost 600-1,000 USD)
- Meal Allowance – the income exempt amount starts from net 240 TL (alternatively it is popular to provide meal vouchers through a vendor).
- Transportation Allowance – 2,120 TL per month (which covers the cost of a monthly Multi-Pass)
Immigration
A Turkish Work Visa provides authorization for foreigners to move to Turkey for employment purposes.
A work visa must be obtained alongside a work permit, without which foreigners cannot work in Turkey. Aside from nationals of the Turkish Republic of Northern Cyprus, all citizens need a work visa and a work permit to work in Turkey.
Applications cannot start without having a definite job offer in Turkey.
The application needs to be filed to the Turkish embassy or consulate in the foreigner’s country of residence.
Within ten days of the application, the new employer should submit additional documentation to the Turkish Ministry of Labour and Social Security (MLSS).
Depending on the field of employment in Turkey, a different type of work visa is required:
- Employment Purpose/Special Employment Purpose
- Assigned Lecturers/Academics
- Assigned Sportsperson
- Assigned Artists
- Assigned Free Zone Workers
- Assigned Journalists
- Montage and Repairman Purposes
Remote Work
The Turkish Remote work legislation defines this as work performed outside the employer’s workplace using technology.
There is an obligation to establish a written remote work agreement including the location where the job will be performed, the working hours, the communication methods between the employer and the employee, any additional compensation related to the telework, the equipment that will be provided, etc.
The employer is required to provide teleworkers with the necessary tools and equipment to perform the job. Expenses related to telework should be reimbursed by the employer to the employee.
Compensation for such expenses should be agreed upon between the employee and reflected in the employment contract.
Employees can start working remotely upon hiring or may be hired to work on-site and agree with the employer to be converted to remote work at a later date and the employment contract should reflect this change when applicable.
Mutual consent of both the employee and the employer is needed to switch from on-site work to remote work unless unforeseen circumstances.
In such cases, employers can unilaterally decide that employee should work remotely.
VAT
General
The standard rate of VAT in Turkey is 18%.
Stay up to date on payroll & employment law changes
Version History
Employee income tax brackets have been updated.
Payroll contributions and personal income tax rates have been updated.
Minimum wage: rose to 2,826 TRY.
Questions & Answers
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Payroll and Benefits Guide
in Turkey
What’s covered in this guide:
- Employer/employee contributions
- Minimum wage
- Working hours
- Visa requirements
And more...
Public Holidays Calendar
| Date | Day | Holiday Name (English) | Holiday Notes |
|---|---|---|---|
| January 1, 2026 | Thursday | New Year’s Day | |
| March 19, 2026 | Thursday | Ramazan Bayramı Eve (Half Day) | |
| March 20, 2026 | Friday | Ramazan Bayramı | |
| March 21, 2026 | Saturday | Ramazan Bayramı | |
| March 22, 2026 | Sunday | Ramazan Bayramı | |
| April 23, 2026 | Thursday | National Sovereignty & Children’s Day | |
| May 1, 2026 | Friday | Labour and Solidarity Day | |
| May 19, 2026 | Tuesday | Commemoration of Atatürk, Youth & Sports Day | |
| May 26, 2026 | Tuesday | Kurban Bayramı Eve (Half Day) | |
| May 27, 2026 | Wednesday | Kurban Bayramı | |
| May 28, 2026 | Thursday | Kurban Bayramı | |
| May 29, 2026 | Friday | Kurban Bayramı | |
| May 30, 2026 | Saturday | Kurban Bayramı | |
| July 15, 2026 | Wednesday | Democracy and National Unity Day | |
| August 30, 2026 | Sunday | Victory Day | |
| October 28, 2026 | Wednesday | Republic Day Eve (Half Day) | |
| October 29, 2026 | Thursday | Republic Day |
Is it possible to pay Turkish employees in a currency that is not the Turkish Lira?
Hi Adnan, This depends on if the employee is a citizen or not. Turkish citizens must be paid in local currency while non-citizens can have contractual agreements that allow for a foreign currency.
hello, sorry I jump in this conversation. Is it possible to send the official/legal source that prevents to pay Turkish citizens in other currencies? Many thanks
Terms of currency of payment can be found in Communiqué No. 2008-32/34, Communiqué No. 2022-32/66.
If the public holiday falls on a weekend should a replacement holiday be provided?
No, it is lost.
Even Foreign employees would get pension? If so after how many of service they are entitled.
A foreign national who remains covered under the social security system of one’s home country is not required to pay Turkish social security premiums up to a maximum period of
3 months. If there is a social security treaty between the home country and Turkey, the exemption period may be longer. If the employee is not subject to foreign social security, full contributions will generally be imposed in Turkey.
What should be the frequency of the increments given to employees in Turkey.
In Turkey, there are no fixed or standardized types of salary increases. The specifics of salary adjustments can vary based on individual employment contracts, company policies, and negotiations between employers and employees.
What is the employer costs on Commission in Turkey?
Commission bears the same type of employer cost as any other form of income, such as salary or allowances.
We have 2 different scenarios to confirm. I wanted to confirm if we pay a relocation allowance to an employee, that should be ran through payroll for taxes. Whereas if we are reimbursing a tuition cost, that would not be reported on payroll and instead paid via accounting, no taxes. Correct? Than you.
Any type of allowances should be recorded in payroll, and taxes should be paid accordingly. This is a question that should be reviewed by a local accountant or payroll specialist.
Are there any requirements for a diploma if an employee requests for a work visa & work permit?
Yes, a graduation certificate with Turkish translation is required.
Do foreign employees have to be enrolled under local payroll in turkey?
It will depend on the set up of the worker/company. However, generally a worker will need to be set up on local payroll in order to pay taxes and receive payroll contributions.
Concerning the working from home expenses. What is the usual practice? Is it a monthly allowance paid to the employee or are the expenses paid upon receipts ? Is it a fixed amount per days at home?
What is the average amount of what is paid by the employer to the employee for working from home ?
thanks
It is possible to cover home working costs either as an allowance or as reimbursement. In both cases, tax would be applied.
What is the minimum value to pay as meal allowance and is 170 turkish lyras legal per day worked legal ?
The daily tax free allowance is up to 170 TRY per day
Is Concept of Cost To Company or CTC prevalent in Turkey ? Can we mention CTC while sharing an offer to a candidate?
Entitlement to salary and allowances is based on the days worked. If someone begins after the first day of the month their payments will be pro rated to reflect this. It could be that deductions from allowances are not permitted but this can vary case by case. The employment contract will often state the requirements around deductions.
Could you please advise further, what does it mean that Annual leave has to be paid in advance. For example if the salary per hour is 100,000 per month and he is taking leave in June. How much do i pay him in May in gross total that includes the leave taken in JUne?
In Turkey, annual leave must be paid in advance, that is, the pay for the leave days should be paid before the employee starts their leave.
In your example: Monthly salary = 100,000 TRY. If the employee takes leave in June, you continue to pay their regular salary for June. But the portion covering their leave days needs to be paid before the leave starts (either as part of May payroll or separately before the leave).
You don’t prepay the full June salary — just the leave portion in advance. For exact amounts and handling, we recommend checking with your local payroll advisor.