Turkey is a transcontinental country that is located mainly on the Anatolian Peninsula in western Asia (and a small portion on the Balkan Peninsula in southeast Europe). The country is bordered by Georgia, Armenia, Azerbaijan, Iran, Iraq, Syria, Greece, and Bulgaria.

Turkey is a newly industrialized country, with one of the emerging and growth-leading economies in the world — it has a rich cultural legacy shaped by centuries of history and is one of the most visited countries in the world.

Types of Contracts

• Indefinite
• Fixed Term: approximately 1-year maximum though not strictly defined in law, and can only be renewed once - after 2 years, automatically converts to an indefinite contract
• Part-time work is possible.

Job Title Restrictions

In general, C-suite (CEO, CFO) titles are not possible through the Employer of Record (EOR) model, please get in touch for more info.

Working Hours

The maximum number of working hours in Turkey are 45 hours a week.

Overtime

Overtime is paid at 1.5 times the employee’s normal hourly rate, up to a maximum of 270 hours in a year.

Alternatively, employees can take the equivalent time off in lieu, at 1.5 times the number of hours worked.

Minimum Wage

The minimum wage in Turkey is currently TRY 13,414.00, and tends to increase every January.

Probation Period

There is a minimum of 2 months’ probation in Turkey.

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Taxes & Local Employment Costs

Employee Taxes & Contributions

Employees pay income tax on a progressive scale, from 15% to 40% - see here for the tax bands.

Additionally, employees need to make the following contributions:

• Disablement, Senescence and Burial Insurances: 9%
• General Health Insurance: 5%
• Unemployment Insurance: 1%

Employer Taxes & Contributions

Employers need to make the following contributions:

• Disablement, Senescence and Burial Insurances: 11%
• Short-Term Insurance Branches: 2%
• General Health Insurance: 7.5%
• Unemployment Insurance: 2%

Annual Leave

Employees are entitled to a minimum annual leave based on their length of service.

• 1-5 years = 14 days of paid time off
• 6-14 years = 20 days of paid time off
• 15+ years = 26 days of paid time off

There are no statutory rules governing the rollover of unused leave, so employers must ensure to include agreements governing this in their contracts with employees.

Sick Leave

The government funds cover sick leave starting from day 3, up to a maximum of 260 days. It’s common for employers to pay for the first 2 days of sick leave.

Maternity Leave

Employees are entitled to 16 weeks of maternity leave, with 8 weeks to be taken before the birth and 8 weeks after. In the case of multiple births, the pre-birth leave period is set as 10 weeks. In the case of premature birth, unused maternity leave days before the birth can be used after the birth.

Paternity Leave

Employees are entitled to 5 days of paternity leave following the birth of their child.

Public Holidays

There are 16 paid public holidays in Turkey as of 2023.

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Benefits

Employers in Turkey can typically offer the following benefits:

• Private Health Insurance
• Meal Allowance
• Car Allowance
• Home Office Allowance

Notice Period

The minimum notice period in Turkey is based on the employee’s length of service with the company:

• Up to 6 months: 2 weeks notice
• Between 6 months and 1.5 years: 4 weeks notice
• Between 1.5 years and 3 years: 6 weeks notice
• 3 years and above: 8 weeks notice

Statutory Payments

Employees with at least 1 year of service are entitled to severance pay equal to one month’s gross salary per year of service, including allowances.

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