Country Payroll Guide Turkey

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Key Facts

Capital
Ankara
Date format
dd/mm/yyyy
Currency
Turkish Lira (TRY)
VAT
the standard rate is 18%

Contributions

Employers

Health Insurance
Health Insurance - 7.5%
Unemployment
Unemployment - 2%
Pension & Disability
Pension & Disability - 11%
Short Term Insurance Branch
Short Term Insurance Branch - 2%
Total Employment Cost
Total Employment Cost - 22.50%

Employees

Health Insurance
Health Insurance - 5%
Unemployment
Unemployment - 1%
Pension & Disability
Pension & Disability - 9%
Total Employee Cost
Total Employee Cost - 15%

Minimum Wage

Minimum Wage
The minimum wage in Turkey is 2826 TRY per month.

Payroll

Payroll Cycle
Monthly

Income Tax

Employee Income Tax (1)
0 - 24,000 TRY - 15%
Employee Income Tax (2)
24,000 - 53,000 TRY - 20%
Employee Income Tax (3)
53,000 - 190,000 TRY - 27%
Employee Income Tax (4)
190,000 - 650,000 TRY - 35%
Employee Income Tax (5)
Over 650,000 TRY - 40%

Working Hours

General Working Hours

45 hours.

Overtime

150% on a weekdays, 200% on a weekend.

Leave

Paid Time Off
  • 1-5 years – 14 working days
  • 5-15 years – 20 working days
  • Over 15 years – 26 working days
Public Holidays

14.5 days.

Sick Days

Employers are not obligated to provide sick pay to employees, but employees are entitled to sick pay through government disability programs. Most employers continue to pay employees their full salary while they are sick and deduct the amount paid by the Social Security Institution from the employee’s salary.

Maternity Leave

16 weeks.

Paternity Leave

5 days.

Other Leave
  • Marriage leave– 3 days
  • Bereavement leave– 3 days

Termination

Termination Process

Written advance notice of termination is required to terminate an employment contract.

Notice Period
  • Less than 6 months of employment: 2 weeks notice
  • Between 6 months and 18 months of employment: 4 weeks notice
  • Between 18 months and 3 years of employment: 6 weeks notice
  • More than 3 years of employment: 8 weeks notice
Severance Pay

Employees with more than 1 year of service and unfairly dismissed are entitled to severance pay.

Probation Period

2 months.

Visa

Employment Visa

Working visas:

  1. Employment Purpose/Special Employment Purpose
  2. Assigned Lecturers/Academics
  3. Assigned Sportsperson
  4. Assigned Artists
  5. Assigned Free Zone Workers
  6. Assigned Journalists
  7. Montage and Repairman Purposes