Managing employees in Turkey involves important compliance obligations not only during recruitment and payroll, but also when employees leave the company or when unexpected events such as workplace accidents occur.
For international employers, employee offboarding in Turkey requires coordination between HR, payroll, social security administration and employment documentation. Companies must prepare and retain specific documents after termination, comply with personnel file retention requirements and correctly complete Social Security Institution (SGK) procedures.
Employers must also understand their obligations regarding occupational accidents in Turkey. An incident does not necessarily have to occur while an employee is physically performing their normal duties to qualify as a workplace accident. Accidents occurring during business assignments, breastfeeding breaks or transportation provided by the employer may fall within the statutory definition.
In addition, when employment ends, employees may become eligible for unemployment benefits through İŞKUR, depending on their contribution history and the reason for termination.
This guide provides an extensive overview of employee offboarding, personnel records, occupational accidents, SGK reporting requirements and unemployment insurance rules that employers operating in Turkey should understand.
What Documents Should Be Added to the Personnel File When an Employee Leaves?
Employee documentation obligations do not end when the employment relationship terminates.
When an employee leaves a company in Turkey, the employer should complete the employee’s personnel file (personel özlük dosyası) with the documents relating to the termination and final payroll.
Maintaining a complete termination record can be important in the event of an employment dispute, SGK inspection, tax audit or other regulatory review.
The documents typically added to the personnel file after termination include the following.
1. SGK Employment Termination Declaration
The employee’s SGK employment termination declaration (SGK İşten Ayrılış Bildirgesi) is one of the key offboarding documents.
It records the termination of the employee’s insured employment with the Social Security Institution.
The termination reason and the corresponding SGK exit code should be carefully reviewed because the information reported can have consequences for matters such as unemployment benefit eligibility and employment disputes.
The employer should therefore ensure that the SGK termination declaration accurately reflects the actual circumstances of the employee’s departure.
2. Employment Certificate
An employee leaving the company should receive an employment certificate (Çalışma Belgesi) containing the relevant information concerning their employment.
A copy of the certificate provided to the employee should be retained in the personnel file.
Maintaining evidence that the document was issued can be useful if the employer subsequently needs to demonstrate that its offboarding obligations were completed.
3. Documents Relating to the Termination of the Employment Contract
The personnel file should contain documentation establishing why and how the employment relationship ended.
Depending on the circumstances, this may include:
- Employee resignation letter;
- Employer termination notice;
- Written warnings;
- Internal reports;
- Incident records;
- Disciplinary documents;
- Mutual termination documentation where applicable;
- Other documents supporting the legal basis for termination.
This documentation is particularly important because many statutory employee rights depend on the reason for termination, not merely on the fact that employment ended.
4. Final Payroll Statement
The employee’s personnel file should also contain the final wage calculation statement or payslip showing payments relating to the employee’s final month.
This may include, depending on the circumstances:
- Final salary;
- Overtime;
- Bonuses;
- Commissions;
- Expense-related payments;
- Unused annual leave compensation;
- Statutory termination payments;
- Deductions;
- Other outstanding employee receivables.
A clear final payroll statement provides evidence of how the employee’s final payment was calculated.
5. Release or Settlement Document
Where legally appropriate, the personnel file may also contain a properly executed release document (ibraname) relating to employment receivables.
Employers should exercise particular caution with release documents because their validity is subject to specific legal requirements under Turkish law.
Simply obtaining an employee’s signature does not automatically make every release legally valid.
The document, timing, payment method and statutory conditions should therefore be reviewed carefully before relying on an ibraname as evidence that employment-related debts have been discharged.
How Long Should Employee Personnel Files Be Retained in Turkey?
Turkish employment legislation does not establish one single general retention period applicable to every document contained in an employee personnel file.
The difficulty arises because a personnel file contains documents subject to different areas of Turkish legislation, each of which may impose its own retention requirement.
As a result, employers must consider several legal regimes when determining how long HR documentation should be stored.
Based on the relevant categories, retention requirements may include:
- Tax legislation: 5 years;
- Social security legislation: 10 years;
- Turkish commercial legislation: 10 years;
- Occupational Health and Safety documentation: up to 15 years, depending on the applicable records and legal requirements.
Because employee personnel files commonly contain Occupational Health and Safety documentation, a 15-year retention approach may be relevant for certain employment records.
However, companies should not automatically retain every piece of employee personal data indefinitely.
Document retention should also be coordinated with applicable personal data protection and privacy requirements.
Why HR Record Retention Matters
Proper employee record retention serves several purposes.
A former employee may bring an employment claim several years after termination. SGK may request documentation relating to historical payroll or insurance records. Tax authorities may require evidence supporting payroll deductions or payments.
Occupational accident claims may also require employers to retrieve historical Occupational Health and Safety documentation.
International employers should therefore maintain a structured document retention policy covering:
- Active employee files;
- Former employee files;
- Payroll records;
- SGK declarations;
- Employment contracts;
- Termination documents;
- Occupational Health and Safety records;
- Medical documentation where legally permitted;
- Employee training records.
Digital HR systems should also ensure that access to these documents remains appropriately restricted.
Are There Employment Incentives for Retired Employees in Turkey?
Retired individuals may continue working as employees in Turkey.
However, their SGK treatment differs from that of ordinary employees.
For retired individuals working under the 4/A (SSK) regime, SGK declarations may use specific document categories, including:
02 – Employees Subject to Social Security Support Contribution
and, where applicable,
48 – Retired Employees Working Underground.
Employees declared under these categories generally do not benefit from ordinary employment incentives in the same way as standard insured employees.
Employers should therefore determine the employee’s retirement status before applying SGK incentives to payroll.
What Happened to the EYT Five-Point Employer Incentive?
Following the introduction of the EYT retirement framework, a five-point social security contribution incentive had applied under certain circumstances to employees who retired under EYT and continued working at the same workplace.
That specific five-point incentive ended as of 1 September 2024.
Companies employing retired personnel should therefore ensure that older payroll assumptions have not continued to be applied after the incentive ceased.
This illustrates an important feature of Turkish payroll administration: contribution incentives and exemptions can change, and payroll parameters should be regularly reviewed.
What Is a Workplace Accident in Turkey?
A workplace accident, known as iş kazası, has a specific meaning under Turkish social security legislation.
Under Article 13 of Social Insurance and General Health Insurance Law No. 5510, a workplace accident is broadly an event occurring in one of the circumstances recognized by law that causes the insured person to suffer physical or psychological harm.
Importantly, the effects of the accident do not necessarily have to appear immediately.
An occupational accident can cause harm:
- Immediately; or
- At a later stage.
For example, an employee may initially appear unaffected by an incident but develop symptoms later.
Potential examples include delayed symptoms resulting from an insect bite, food poisoning or another event connected with the workplace.
The resulting harm may also be physical or psychological.
Examples can include bodily injury, loss of a limb or certain forms of mental or psychological harm caused by the event.
Which Events Are Considered Workplace Accidents?
Law No. 5510 identifies several circumstances in which an accident may qualify as an occupational accident.
Understanding these categories is particularly important because the concept is broader than an accident occurring while an employee is physically operating machinery or performing their normal task.
Accident Occurring While the Employee Is at the Workplace
An accident occurring while an insured employee is present at the workplace may qualify as a workplace accident.
This can apply even where the employee is not actively performing their usual work at the exact moment of the accident.
The legal concept of the workplace should therefore be considered carefully.
Depending on the circumstances, it can extend beyond the employee’s desk, workstation or production line to other areas legally regarded as part of the workplace.
Accident Occurring Because of Work Performed by the Employer
An accident can also qualify where it occurs because of the work carried out by the employer.
The relationship between the event and the employment activity is therefore an important element.
Accident During an External Business Assignment
Employees are frequently required to travel outside their normal workplace for meetings, client visits, training, projects or other assignments.
Where an employee is sent by the employer to another location, certain accidents occurring during the period in which the employee is away from the principal workplace may qualify as occupational accidents.
This can include periods when the employee is not performing their ordinary day-to-day duties but is outside the workplace because of the employer’s assignment.
International companies should therefore remember that occupational accident exposure does not end when an employee leaves the office.
Accident During Breastfeeding Breaks
Turkish employment legislation provides breastfeeding employees with specific time periods to feed their children.
An accident occurring during a legally recognized breastfeeding break may fall within the statutory occupational accident framework.
Employers should therefore ensure that maternity-related working arrangements are correctly documented and respected.
Accident During Transportation Provided by the Employer
One particularly important category concerns employees travelling in transportation provided by the employer.
Where an employee is travelling to or from the place of work in a vehicle provided by the employer, an accident occurring during that journey may qualify as an occupational accident under Article 13 of Law No. 5510.
This rule has important implications for employers providing employee shuttle services.
Workplace Accidents Involving Self-Employed Individuals
The occupational accident framework can also apply to individuals working independently under the 4/B (Bağ-Kur) social security regime where the accident occurs because of the business activity carried out on their own behalf.
The applicable analysis therefore depends partly on the insured person’s social security status.
How Quickly Must a Workplace Accident Be Reported?
Workplace accident reporting deadlines are extremely important.
For employees working under an employment contract, the employer is responsible for completing the required notifications.
The accident should generally be reported:
To law enforcement authorities: immediately
and
To SGK: within three business days following the accident, subject to the statutory rules governing how the reporting period is calculated.
Employers should have an internal process that ensures workplace accidents are escalated to HR or the relevant Occupational Health and Safety team immediately.
Waiting until the employee returns to work or until the medical consequences become fully known can create reporting risks.
What Happens If an Employer Reports an Accident Late?
Failure to report an occupational accident to SGK within the statutory deadline may expose the employer to an administrative fine.
Under Occupational Health and Safety legislation, the amount of the penalty can vary depending on factors including:
- The workplace’s hazard classification;
- The number of employees;
- The applicable statutory penalty amount for the relevant year.
Because administrative penalties are updated periodically, employers should verify the current amount rather than relying on historical figures.
Late reporting may also create additional complications concerning SGK benefits and the employer’s compliance record.
What Should Employers Do Immediately After a Workplace Accident?
An effective workplace accident procedure should begin as soon as an incident occurs.
Employers should ensure that:
- The employee receives appropriate medical attention;
- The accident is internally documented;
- Witness information is collected where appropriate;
- Relevant Occupational Health and Safety personnel are informed;
- Required notifications are made within statutory deadlines;
- Supporting documentation is preserved;
- Payroll and SGK reporting reflect the employee’s status correctly.
The objective is not merely to submit an SGK notification but to maintain a complete record of the incident and the employer’s response.
Who Reports Workplace Accidents for Apprentices and Interns?
Apprentices and student interns require special attention.
They are not necessarily classified as ordinary employees under Labour Law No. 4857, but they remain covered by relevant Occupational Health and Safety legislation.
Their insurance may be provided through the educational institution or school with which they are affiliated.
However, this does not mean that the workplace has no responsibility when an accident occurs.
Accident Reporting for Apprentices and Interns
Where an apprentice or student intern suffers an occupational accident, the workplace where the individual is actually performing the apprenticeship or internship may be responsible for reporting the accident to SGK within the applicable three-business-day period.
Depending on the applicable SGK procedure, this notification may need to be made manually.
The employer should also provide written information to the relevant school or educational institution.
This distinction is important because the institution responsible for the individual’s insurance and the organization responsible for reporting the workplace accident may not always be the same entity.
What Happens When an Intern Receives an Ordinary Medical Report?
Where an apprentice or intern receives a medical report because of an ordinary illness rather than a workplace accident, the reporting procedure may differ.
In that case, the educational institution responsible for providing the individual’s insurance may handle the relevant report notification.
Employers hosting interns should therefore distinguish between:
- Occupational accident reports;
- Ordinary sickness reports.
Is the Day of a Workplace Accident Counted as a Working Day?
This is an important payroll issue.
An employee who suffers a workplace accident may have worked only part of the day before the accident occurred.
Nevertheless, SGK inspection practice may consider the employee fully insured for the accident date, because the employee performed work before the accident.
Healthcare providers may issue a temporary incapacity report that includes the date of the accident.
This can create a payroll reporting issue if the employer automatically treats the entire accident date as a missing contribution day.
How Should the Accident Date Be Reported to SGK?
Even where a medical report includes the date of the accident, employers should carefully assess whether the accident date should still be reported with the relevant day and earnings information.
The employee performed work before the accident, and reporting rules should reflect that fact where required.
If an SGK inspection subsequently determines that the employer failed to report the required day or earnings for the accident date, the employer may face an administrative penalty for incomplete reporting.
Payroll teams should therefore avoid automatically processing the first day of every medical report as a missing day without considering whether that date was the employee’s workplace accident date.
Is an Accident on a Company Shuttle a Workplace Accident?
Yes, accidents occurring during transportation provided by the employer can qualify as workplace accidents.
This issue illustrates an important distinction between working time under the Labour Law and occupational accident coverage under Social Security Law.
Article 66 of Labour Law No. 4857 provides rules concerning which periods count as working time.
Transportation provided purely as a social benefit may not necessarily mean that all time spent in the vehicle constitutes working time.
However, Article 13 of Law No. 5510 provides that an accident occurring while insured employees are travelling to or from the workplace in transportation provided by the employer may qualify as an occupational accident.
Therefore:
A period does not necessarily have to count as working time in order for an accident occurring during that period to qualify as a workplace accident.
Examples of Company Shuttle Accidents
Court of Cassation case law has emphasized concepts such as the employer’s sphere of control and the causal connection with employment.
Examples of incidents that may qualify as workplace accidents include:
- A traffic accident involving the company shuttle;
- An employee being injured during a fight inside the employer-provided shuttle;
- An employee falling while getting off the shuttle;
- Other accidents occurring while the employee is within the employer-provided transportation arrangement.
By contrast, the legal outcome may differ where the employee is simply waiting for the company shuttle in an area outside the employer’s control and is hit by an unrelated third-party vehicle.
The 21st Civil Chamber of the Turkish Court of Cassation, File No. 2016/6933, Decision No. 2016/7258, addressed the importance of the employer’s control and the causal connection between the employment relationship and the accident.
Why Company Transportation Requires an OHS Strategy
Employers providing transportation should not treat shuttle services as a purely logistical benefit.
The service can create Occupational Health and Safety and social security implications.
Companies should therefore consider:
- Vehicle safety;
- Driver qualifications;
- Transportation provider contracts;
- Insurance coverage;
- Passenger records;
- Accident reporting procedures;
- Emergency response processes.
Where transportation is outsourced, companies should also clearly establish responsibilities with the transportation provider while remembering that outsourcing the service does not necessarily eliminate the employer’s statutory obligations toward employees.
What Are the Conditions for Unemployment Benefits in Turkey?
Employees whose employment ends may be eligible for unemployment benefits (işsizlik ödeneği) administered through İŞKUR.
Eligibility depends on several statutory conditions.
1. The Employee Must Become Unemployed Without Their Own Will or Fault
As a general rule, unemployment benefits are intended for employees who lose their jobs involuntarily and without fault.
The reason for termination is therefore critical.
An ordinary voluntary resignation generally does not create the same unemployment benefit entitlement as an eligible employer-initiated termination.
This is one reason why accurately selecting the employee’s SGK termination reason is particularly important.
2. The Employee Must Satisfy the 120-Day Employment Condition
The employee must generally have been subject to an employment contract during the last 120 days preceding termination.
This requirement should not necessarily be interpreted simply as requiring 120 uninterrupted days of premium contributions in every circumstance.
Certain periods in which contributions are not paid may not automatically break the relevant employment continuity where the insurance registration and employment relationship remain legally in place.
3. At Least 600 Days of Unemployment Insurance Contributions
The employee must have paid unemployment insurance contributions for at least 600 days during the three years preceding termination.
The number of contribution days also affects how long unemployment benefits can be paid.
4. Application Within 30 Days
The employee should apply for unemployment benefits within 30 days following termination of the employment contract.
Applications can generally be made through the relevant İŞKUR channels, including electronic services where available.
A delayed application can affect the employee’s benefit period, so departing employees should be informed of the importance of the deadline where appropriate.
What Does Unemployment Insurance Provide?
Employees who qualify for unemployment benefits may receive more than a monthly unemployment payment.
The unemployment insurance system can provide services including:
- Unemployment allowance;
- General Health Insurance contributions;
- Assistance with finding new employment;
- Vocational development, retraining and professional education services.
The system therefore combines temporary financial support with measures designed to assist the employee’s return to employment.
How Long Are Unemployment Benefits Paid?
The duration of unemployment benefits depends on the employee’s unemployment insurance contribution history during the three years preceding termination.
600 Contribution Days
An eligible unemployed employee who has paid unemployment insurance contributions for at least 600 days during the previous three years may receive benefits for:
180 days – approximately 6 months.
900 Contribution Days
Where the employee has at least 900 contribution days, the benefit period increases to:
240 days – approximately 8 months.
1,080 Contribution Days
Where the employee has at least 1,080 contribution days, unemployment benefits may be paid for:
300 days – approximately 10 months.
Employers are not responsible for paying the unemployment allowance themselves, but accurate payroll and SGK reporting can directly affect an employee’s ability to establish eligibility.
Why the SGK Termination Code Matters
One of the most important links between employee offboarding and unemployment insurance is the SGK termination reason reported by the employer.
The exit reason should correspond to the actual legal basis for termination.
An incorrect code can potentially cause problems when the employee applies for unemployment benefits or when the termination is subsequently examined in an employment dispute.
Employers should therefore ensure that HR, payroll and legal documentation are aligned.
For example, the resignation letter, termination notice, final payroll documentation and SGK declaration should not contradict one another.
Building a Compliant Employee Offboarding Process in Turkey
An effective offboarding process should begin before the employee’s final day and continue until all statutory declarations and documentation have been completed.
International employers should consider a structured process covering:
- Confirmation of the legal termination reason;
- Preparation of termination documentation;
- Calculation of final salary;
- Calculation of unused annual leave;
- Assessment of any statutory termination compensation;
- Review of outstanding bonuses and commissions;
- SGK termination declaration;
- Preparation of the employment certificate;
- Final payslip;
- Return of company equipment;
- Closure of system access;
- Updating the personnel file;
- Archiving HR and payroll documentation;
- Reviewing any ongoing wage garnishments;
- Providing legally required documents to the employee.
This approach helps reduce discrepancies between HR records, payroll calculations and SGK declarations.
Occupational Accident Compliance for International Employers
International employers sometimes assume that their global accident-reporting procedures are sufficient for employees in Turkey.
However, Turkish legislation imposes local reporting requirements and deadlines.
A company may have an internal global policy requiring an incident to be reported to headquarters within five or seven days, for example, while Turkish law may require notification to SGK within a much shorter period.
Local HR teams therefore need authority to escalate and report accidents immediately without waiting for completion of a global investigation.
The internal investigation and statutory notification are separate processes.
Remote and Mobile Employees
Modern employment arrangements can also complicate workplace accident assessments.
Employees may work:
- From home;
- At client sites;
- During business travel;
- From coworking spaces;
- In hybrid arrangements;
- At temporary project locations.
The fact that an employee is outside the company’s traditional office does not automatically prevent an incident from being employment-related.
Employers should therefore maintain clear remote-working and business-travel policies and ensure that employees understand how to report accidents occurring outside the principal workplace.
Whether a specific incident legally qualifies as an occupational accident must ultimately be assessed based on the circumstances and the applicable statutory criteria.
The Relationship Between HR, Payroll and Occupational Health and Safety
Employee compliance in Turkey should not be divided into isolated administrative functions.
HR may hold the employment contract.
Payroll may submit SGK declarations.
The Occupational Health and Safety team may hold accident documentation.
Finance may process the employee’s final payment.
Legal counsel may determine the termination basis.
However, all of these records concern the same employment relationship.
For example, when an employee leaves after a workplace accident, the employer may simultaneously need to consider:
- Medical documentation;
- SGK accident reporting;
- Payroll treatment of incapacity days;
- Termination documentation;
- Final payments;
- Personnel file retention.
A coordinated approach substantially reduces the risk of contradictory or incomplete records.
Payroll, HR and Employer of Record Support in Turkey
For foreign companies employing staff in Turkey, managing employee records, SGK declarations, payroll and termination procedures can require significant local expertise.
Companies with an established Turkish legal entity may choose to outsource their payroll and HR administration to a local provider.
Companies without a local employing entity may instead consider an Employer of Record (EOR) solution in Turkey.
An EOR can provide the local employment infrastructure required to hire employees while managing areas such as:
- Employment contracts;
- Employee onboarding;
- Monthly payroll;
- SGK registration and reporting;
- Statutory contributions;
- HR administration;
- Employee documentation;
- Benefits;
- Offboarding and termination procedures.
Occupational Health and Safety obligations must also be properly coordinated according to the actual working arrangement and the responsibilities of the parties involved.
How Azkan Group Supports Employers in Turkey
Azkan Group provides Employer of Record, payroll and HR administration services for international companies employing personnel in Turkey.
Support can cover the full employment lifecycle, including employee onboarding, monthly payroll, SGK administration, employee documentation and termination procedures.
For companies managing Turkish employees from abroad, local HR and payroll support can help ensure that statutory deadlines, employment documentation and social security processes are correctly coordinated.
This is particularly important during employee offboarding or following a workplace accident, when several legal and administrative obligations can arise simultaneously.
Frequently Asked Questions About Employee Offboarding and Workplace Accidents in Turkey
Which documents should be retained when an employee leaves a company in Turkey?
Important records include the SGK termination declaration, employment certificate, termination documentation, final payroll statement and any legally valid settlement or release documentation.
How long should employee personnel files be kept?
Different documents are subject to different statutory retention periods. Because personnel files may contain Occupational Health and Safety documentation subject to longer retention requirements, certain records may need to be retained for up to 15 years.
Is an accident inside the workplace automatically considered a workplace accident?
Accidents occurring while an insured employee is at the workplace can fall within the statutory occupational accident definition. The specific circumstances should nevertheless be documented and assessed.
How quickly must an occupational accident be reported to SGK?
For employees subject to an employment contract, the employer generally must notify SGK within three business days under the applicable statutory rules.
Is a company shuttle accident considered an occupational accident?
An accident occurring while employees travel in transportation provided by the employer can qualify as a workplace accident under Law No. 5510.
Does travel time on a company shuttle count as working time?
Not necessarily. Whether the transportation period constitutes working time under Labour Law and whether an accident during that transportation qualifies as an occupational accident under Social Security Law are separate legal questions.
Who reports an occupational accident involving an intern?
Although an intern’s insurance may be provided through their school, the workplace where the internship is actually performed may have reporting obligations when a workplace accident occurs.
Can a retired employee benefit from ordinary SGK employment incentives?
Employees working under specific retired-employee SGDP document categories generally do not benefit from ordinary employment incentives in the same manner as standard insured employees. The former five-point EYT incentive for qualifying employees continuing at the same workplace ended on 1 September 2024.
How many contribution days are required for unemployment benefits?
An employee generally needs at least 600 days of unemployment insurance contributions during the three years preceding termination, together with the other statutory eligibility requirements.
How long can unemployment benefits last?
Depending on the employee’s contribution history, benefits can generally be paid for 180, 240 or 300 days, corresponding approximately to 6, 8 or 10 months.
Where does an employee apply for unemployment benefits?
Eligible employees apply through İŞKUR, generally within 30 days following termination.
Conclusion
Employee offboarding and workplace compliance in Turkey involve considerably more than issuing a final salary payment.
When an employee leaves, the employer must coordinate termination documentation, SGK reporting, final payroll and long-term personnel record retention. At the same time, companies need procedures capable of responding quickly to workplace accidents and meeting strict reporting deadlines.
Occupational accident rules are particularly broad. Incidents occurring at the workplace, during external assignments, during statutory breastfeeding periods or in transportation provided by the employer can potentially fall within the Turkish social security definition of a workplace accident.
Accurate SGK administration is equally important when employment ends. The termination reason reported by the employer can affect the employee’s access to unemployment benefits, while incomplete offboarding documentation can create difficulties years after the employment relationship has ended.
For international companies employing staff in Turkey, integrating HR administration, payroll, SGK compliance, Occupational Health and Safety and employee offboarding procedures is therefore an essential part of managing a compliant local workforce.
