Hiring in Turkey: Employer Costs, Labor Laws and How to Hire
Turkish employers pay 21.75% social insurance and 2% unemployment insurance on gross pay in 2026, 23.75% in total, up to 9 times the minimum wage. Eligible private employers get 2 points back from the Treasury. On a TRY 80,000 monthly salary, the employer's cost is TRY 99,000 a month before incentives.
Hiring someone in Turkey? This guide covers what an employee costs, the social insurance rates, the labor rules that apply, the minimum wage, income tax, work permits and the ways a company outside Turkey can employ someone there. Turkey is not in the European Union.
Employer and employee contributions in Turkey, 2026
Key employment rules in Turkey
How to hire in Turkey
Hiring in Turkey comes down to two decisions: who you hire, and how you employ them.
- Find the person. Write the role, set the salary against Turkish pay levels, then source and interview candidates. You can run the search yourself with a job post, or use a placement service that delivers a shortlist.
- Choose how to employ them. A Turkish entity running payroll, an employer of record or a contractor agreement. Each option is explained below.
- Make the offer. The contract has to meet the rules in the employment table above. A contract of 1 year or more must be in writing.
Your options for employing someone in Turkey
- Turkish entity: you register a company in Turkey, register employees with the Social Security Institution (SGK), run payroll and pay the contributions yourself. It suits a team of several people in Turkey.
- Employer of record (EOR): a third-party provider becomes the legal employer and runs Turkish payroll for a monthly fee per employee. Your company directs the work.
- Contractor: the person invoices you through their own business. The relationship has to be genuinely independent, or it can count as employment.
Euro Remote Talent does not employ people on your behalf. We handle the placement: we find and shortlist the candidate, and you employ them through the route that fits.
What an employee costs in Turkey
Employers pay 21.75% social insurance and 2% unemployment insurance on gross pay, 23.75% in total, before any incentive. Take a salary of TRY 80,000 a month. The employer pays:
- Social insurance: TRY 80,000 x 21.75% = TRY 17,400
- Unemployment insurance: TRY 80,000 x 2% = TRY 1,600
The employer's cost is TRY 99,000 a month. An eligible private employer gets a 2-point reduction from the Treasury, so social insurance falls to 19.75%, or TRY 15,800, for a cost of TRY 97,400. The Ministry of Labor and Social Security applies 5 points in manufacturing. The employee pays 14% social insurance and 1% unemployment insurance, TRY 12,000 in total. Contributions stop at 9 times the minimum wage, TRY 297,270.00 a month in 2026.
Minimum wage and pay
The minimum wage is TRY 33,030.00 gross a month from 1 January to 31 December 2026, or TRY 28,075.50 net. It costs an employer TRY 40,874.63 a month before incentives. Turkey often changes its minimum wage, and the 2027 rate has not been set. See the full breakdown on our Turkey minimum wage page. Average monthly gross earnings were TRY 26,402 in November 2023, according to the Turkish Statistical Institute (TรฤฐK), when the minimum wage was TRY 13,414.50. See our average salary in Turkey page.
Income tax in Turkey
The employer withholds income tax from pay. Rates on wage income for 2026:
| Taxable wage income, 2026 | Rate |
|---|---|
| Up to TRY 190,000 | 15% |
| TRY 190,001 to TRY 400,000 | 20% |
| TRY 400,001 to TRY 1,500,000 | 27% |
| TRY 1,500,001 to TRY 5,300,000 | 35% |
| Over TRY 5,300,000 | 40% |
Pay up to the minimum wage, after the employee's social insurance and unemployment premiums, is exempt from income tax, and the minimum wage is exempt from stamp tax. Above that, the employer also withholds stamp tax of 0.759% on wages.
Work permits
Turkey is not in the European Union, so there is no EU free movement: EU citizens need a work permit too. Foreign nationals need a work permit issued by the Ministry of Labor and Social Security under the International Labor Force Law 6735. Working, or employing someone, without a permit is prohibited.
Public holidays
Law 2429 sets the public holidays: 1 January, 23 April, 1 May, 19 May, 15 July, 30 August and 29 October, which starts at 13:00 on 28 October. Ramadan Feast lasts 3.5 days and the Feast of Sacrifice 4.5 days, each from 13:00 on the eve. Their dates follow the lunar calendar and move each year.
How Euro Remote Talent can help
We do placement. We source, screen and interview remote professionals across Europe, then deliver a shortlist of 3 candidates within 21 days for a flat $6,500, or your deposit back. Prefer to run the search yourself? Post a job for $299 and reach candidates who want to work remotely.
See how placement works, post a job or book a 30-minute call. Browse remote jobs in Europe to see who is hiring now.
This is general information, not legal or tax advice. Rules change and collective agreements can set different terms. Confirm with a local accountant or lawyer before you hire.
Frequently asked questions
How much does an employer pay in social contributions in Turkey?
21.75% social insurance and 2% unemployment insurance on gross pay in 2026, 23.75% in total, up to 9 times the minimum wage. Eligible private employers get a 2-point Treasury reduction, 5 points in manufacturing.
What is the minimum wage in Turkey in 2026?
TRY 33,030.00 gross a month, or TRY 28,075.50 net, from 1 January to 31 December 2026.
How much paid leave do employees get in Turkey?
After 1 year of service, at least 14 days a year, rising to 20 days after 5 years and 26 days after 15 years. Workers aged 18 or under and 50 or over get at least 20 days.
Do I need a work permit to hire an EU citizen in Turkey?
Yes. Turkey is not in the European Union, so EU free movement does not apply. Foreign nationals need a work permit from the Ministry of Labor and Social Security under Law 6735.
Can a company outside Turkey hire someone there without a local entity?
Yes. The usual routes are an employer of record, a third-party provider that employs the person for you, or a genuine contractor agreement. Euro Remote Talent handles the placement: we find, screen and shortlist the person, and you choose the route.
Sources
- mevzuat.gov.tr, Law 5510, Social Insurance and General Health Insurance Law, art. 81 and 82. Checked 3 Nov 2026.
- รSGB, Asgari รผcretin net hesabฤฑ ve iลverene maliyeti 2026. Checked 3 Nov 2026.
- GฤฐB, Gelir Vergisi Tarifesi 2026. Checked 3 Nov 2026.
- mevzuat.gov.tr, Law 193, Income Tax Law, art. 23(18). Checked 3 Nov 2026.
- mevzuat.gov.tr, Law 488, Stamp Tax Law, table (1). Checked 3 Nov 2026.
- mevzuat.gov.tr, Labor Law 4857. Checked 3 Nov 2026.
- mevzuat.gov.tr, Law 1475, art. 14. Checked 3 Nov 2026.
- mevzuat.gov.tr, Law 2429 on national and public holidays. Checked 3 Nov 2026.
- mevzuat.gov.tr, International Labor Force Law 6735. Checked 3 Nov 2026.
- TรฤฐK, Kazanรง Yapฤฑsฤฑ ฤฐstatistikleri, 2023. Checked 3 Nov 2026.
