Country Payroll Guide Turkey

Key Facts

Capital

Ankara

Date format

dd/mm/yyyy

Currency

Turkish Lira (TRY)

VAT

the standard rate is 18%

Contributions

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