Employing personnel in Turkey requires companies to understand a broad range of employment benefits, leave entitlements, payroll requirements and social security obligations.
For international employers, Turkish employment compliance can be particularly complex because employee rights are governed by several interconnected areas of legislation, including Labour Law No. 4857 and Social Insurance and General Health Insurance Law No. 5510.
Companies need to understand not only how salaries are calculated, but also how annual leave works, what maternity rights employees have, when unemployment benefits are available, which allowances are subject to social security contributions, how employees must be registered with SGK and which information must appear on a payslip.
The rules also vary depending on the employee’s personal and professional situation. Special provisions can apply to pregnant employees, new parents, employees under 18, employees working for several employers and individuals receiving specific family or maternity-related social security benefits.
This comprehensive guide explains some of the most important employee benefits, leave rights, SGK obligations and payroll compliance requirements in Turkey for local and international employers.
How Is Unemployment Benefit Calculated in Turkey?
Employees who satisfy the applicable conditions may receive unemployment benefit (işsizlik ödeneği) after their employment ends.
The amount is calculated using the employee’s earnings subject to social security contributions during the last four months.
The daily unemployment allowance corresponds to 40% of the employee’s average daily gross earnings calculated on the basis of the earnings subject to contributions during this four-month period.
However, a statutory maximum applies.
The unemployment allowance calculated in this way cannot exceed 80% of the monthly gross minimum wage.
Therefore, employees with relatively high salaries do not receive unemployment benefits proportionate to their entire salary because the statutory ceiling limits the maximum payment.
Are Taxes Deducted From Unemployment Benefits?
Unemployment benefit benefits from specific tax treatment.
According to the applicable rules, the unemployment allowance is not subject to ordinary payroll deductions other than the applicable stamp tax.
This distinguishes unemployment benefits from ordinary salary payments, which are normally subject to income tax, social security contributions and other payroll deductions.
For employers, unemployment benefit is not part of the employee’s final salary. It is administered separately through the Turkish unemployment insurance system.
What Is the Post-Maternity Half-Time Working Allowance?
Turkey provides an important employment right allowing eligible employees to work half of their normal weekly working hours following maternity leave.
This system was introduced through amendments to Article 74 of Labour Law No. 4857.
After completing the standard maternity leave period, an eligible employee can use half-time working rights for a specified period depending on the number of births.
The applicable periods are:
- 60 days following the first birth;
- 120 days following the second birth;
- 180 days following subsequent births.
For multiple births, 30 additional days are added to these periods.
Where the child has a disability, the half-time working period can extend to 360 days.
The system is designed to facilitate an employee’s transition back to professional life while providing additional time for childcare.
Can Adoptive Parents Benefit From Half-Time Working?
The benefit is not restricted exclusively to women who have given birth.
An employee who adopts a child who has not yet reached the age of three may also benefit under the applicable conditions.
This can apply to either a female or male employee in qualifying adoption situations.
International employers should therefore ensure that parental leave policies do not restrict statutory rights solely to biological mothers where Turkish legislation extends particular rights to adoptive parents.
What Are the Conditions for Receiving the Half-Time Working Allowance?
Several conditions must be satisfied.
The child must be alive, and the employee must actually work half of the normal weekly working time.
For an ordinary 45-hour working week, this corresponds to:
45 ÷ 2 = 22.5 hours per week.
The employee must also have at least 600 days of unemployment insurance contributions during the three years preceding childbirth.
In addition, the application must generally be made to İŞKUR within 30 days following the end of the ordinary 16-week or, where applicable, 18-week maternity leave period.
Who Pays the Employee During Half-Time Working?
The half-time working system involves both the employer and İŞKUR.
The employer pays the employee for the portion of the working time actually performed, while the remaining eligible portion is supported through the applicable İŞKUR allowance.
However, the İŞKUR component is subject to its statutory calculation basis.
Even where the employee’s ordinary salary is significantly higher than the minimum wage, the İŞKUR payment is calculated according to the applicable statutory amount rather than simply paying half of the employee’s usual high salary.
This distinction is important when explaining post-maternity compensation to employees.
How Long Is Maternity Leave in Turkey?
Under Article 74 of Labour Law No. 4857, female employees are generally entitled to a total of 16 weeks of maternity leave.
The standard allocation is:
8 weeks before childbirth + 8 weeks after childbirth = 16 weeks
In the case of a multiple pregnancy, an additional two weeks are added to the prenatal leave period.
This generally results in a total maternity leave period of 18 weeks.
Can an Employee Work Until Shortly Before Childbirth?
Yes, subject to medical approval.
Where the employee’s health permits and a doctor approves the arrangement, the employee may continue working until three weeks before the expected date of childbirth.
The unused portion of the prenatal leave is then added to the postnatal maternity leave period.
This provides employees with flexibility while preserving their overall statutory maternity leave entitlement.
What Happens in the Event of Premature Birth?
If the employee gives birth earlier than expected and therefore cannot use all of the prenatal maternity leave, the unused prenatal period is added to the postnatal leave period.
The employee therefore does not automatically lose statutory maternity leave merely because childbirth occurred before the expected date.
What Happens if the Mother Dies During or After Childbirth?
In the unfortunate event that the mother dies during childbirth or during the postnatal period, unused postnatal maternity leave may be granted to the father under the applicable rules.
Turkish employment legislation therefore contains provisions designed to preserve childcare leave where the mother is unable to use the entitlement.
What Maternity Leave Applies to Adoption?
Where a child under the age of three is adopted, one of the spouses or the individual adopter may receive eight weeks of maternity-status leave beginning from the date on which the child is physically placed with the family.
Employers should therefore include adoption-related rights within their maternity and parental leave procedures.
Are Pregnant Employees Entitled to Paid Time Off for Medical Examinations?
Yes.
During pregnancy, female employees are entitled to paid leave for periodic pregnancy examinations.
Where a medical report determines that it is necessary, a pregnant employee may also be transferred to lighter duties that are more appropriate to her health.
Importantly, the employer cannot reduce the employee’s salary merely because she has been transferred to lighter work for medical reasons connected with pregnancy.
Is Unpaid Maternity Leave Available After Birth?
Following completion of the ordinary 16-week maternity leave period—or 18 weeks in the case of multiple pregnancy—an eligible female employee may request up to six months of unpaid leave.
A similar right can apply in qualifying adoption situations involving a child under three.
This unpaid leave period is not included when calculating the employee’s annual paid leave entitlement.
Employers should therefore distinguish between:
- Statutory paid maternity leave;
- Post-maternity half-time working;
- Additional unpaid maternity leave;
- Annual paid leave.
Each has a different legal and payroll treatment.
What Is Breastfeeding Leave in Turkey?
Female employees with a child under one year of age are entitled to a total of 1.5 hours of breastfeeding leave per day.
An important feature of this entitlement is that the employee herself determines:
- At what time the leave will be used; and
- How the 1.5-hour period will be divided.
Breastfeeding leave counts as working time.
The employer therefore cannot treat the breastfeeding period as an unpaid absence or automatically require the employee to compensate for the time by working additional hours.
Equal Treatment of Employees in Turkey
Turkish employers are subject to the principle of equal treatment under Article 5 of Labour Law No. 4857.
Discrimination in an employment relationship cannot be based on grounds such as:
- Language;
- Race;
- Color;
- Sex;
- Disability;
- Political opinion;
- Philosophical belief;
- Religion;
- Sect;
- Similar prohibited grounds.
The principle applies throughout the employment relationship.
Part-Time and Fixed-Term Employees
The equal-treatment principle is also relevant to different contractual arrangements.
Unless there is a substantial and legitimate reason justifying different treatment, an employer should not treat a part-time employee less favorably than a comparable full-time employee merely because of part-time status.
Similarly, a fixed-term employee should not automatically receive less favorable treatment than a comparable indefinite-term employee solely because the employment contract is fixed-term.
Equal Pay and Gender
An employer cannot agree to a lower salary solely on the basis of gender for the same work or work of equal value.
Employers should therefore ensure that compensation structures are based on legitimate professional criteria rather than prohibited discriminatory grounds.
Violations of the equal-treatment principle can result in legal consequences and administrative penalties.
What Is the Funeral Allowance Under Turkish Social Security?
Turkish social security legislation provides a funeral allowance (cenaze ödeneği) in certain circumstances following the death of an insured person.
A one-time funeral allowance may be available to beneficiaries where the insured person:
- Died as a result of an occupational accident or occupational disease;
- Was receiving permanent incapacity income, disability pension or old-age pension at the time of death; or
- Had at least 360 days of disability, old-age and survivors insurance contributions reported before death, even where no pension or income had yet been awarded.
The funeral allowance is governed by Article 37 of Law No. 5510.
Who Receives the Funeral Allowance?
The allowance is generally paid according to a statutory order.
It is paid first to the insured person’s spouse.
If there is no spouse, it is paid to the children.
If there are no eligible children, it may be paid to the parents, followed by the siblings where applicable.
Where the funeral expenses were actually paid by another natural or legal person and this can be documented, the payment may be made to the person or entity that incurred the expenses, subject to the applicable rules.
The limitation period for claiming the funeral allowance is generally five years from the date on which the entitlement arose.
Child Allowance and SGK Contribution Exemptions
Certain employee benefits may benefit from partial exemptions from social security contributions.
For a qualifying child allowance, an exemption may apply for a maximum of two children.
According to the rules provided, the exempt amount corresponds to 2% of the monthly gross minimum wage per child.
Where the employer pays a child allowance exceeding the applicable exemption threshold, the excess portion should be included in the employee’s earnings subject to SGK contributions.
This illustrates an important payroll principle: an employee benefit can be partially exempt without being entirely excluded from the social security contribution base.
Family Allowance and SGK Contributions
A similar exemption mechanism can apply to certain family or spouse allowances.
Where the insured employee’s spouse does not work in a manner requiring social security coverage and does not receive qualifying income or a pension, an exemption may apply up to an amount corresponding to 10% of the monthly gross minimum wage, according to the framework provided.
Any amount paid above the applicable exemption should be added to the employee’s earnings subject to social security contributions.
Payroll teams should therefore distinguish between:
the benefit paid to the employee
and
the portion of that benefit exempt from social security contributions.
They are not necessarily the same amount.
Is an Employer Required to Provide Meal and Transportation Allowances?
As a general rule, Labour Law No. 4857 does not automatically require every employer to provide employees with a meal allowance or transportation allowance.
However, the situation changes if the benefit has become a contractual obligation.
Where the employment contract or an applicable collective bargaining agreement provides that the employee will receive a meal or transportation benefit, the employer must comply with that obligation.
Companies should therefore carefully review their employment contracts before changing or discontinuing employee benefits.
For international employers, offer letters and global benefit policies should also be coordinated with the final Turkish employment contract.
What Is the Breastfeeding Allowance?
The breastfeeding allowance (emzirme ödeneği or süt parası) is a separate social security benefit and should not be confused with the employee’s daily breastfeeding leave.
The allowance may be paid following a live birth to:
- An insured woman who gives birth; or
- An insured man whose uninsured spouse gives birth.
It can also apply under the relevant conditions to certain individuals receiving income or pensions based on previous 4/A or 4/B insured activity.
The allowance is available to qualifying 4/A (SSK) and 4/B (Bağ-Kur) insured individuals.
According to the framework provided, it is not paid under the same rules to insured public officials.
The breastfeeding allowance is a one-time payment, and its amount is updated periodically.
What Are the Conditions for the Breastfeeding Allowance?
Several requirements apply.
First, the child must be born alive.
For an employee insured under 4/A, at least 120 days of short-term insurance contributions must generally have been reported during the year preceding childbirth.
For a self-employed person insured under 4/B, at least 120 days of the relevant short-term insurance contributions must have been paid during the previous year.
In addition, applicable social security contribution debts, including General Health Insurance liabilities, must satisfy the statutory requirements.
Where the birth is properly registered in the system, a separate application to SGK may no longer be required in the ordinary case because payment can be processed based on the birth information available to SGK.
What Is an Employment Contract Under Turkish Law?
Article 8 of Labour Law No. 4857 defines an employment contract as an agreement under which:
the employee undertakes to perform work in a dependent relationship, while the employer undertakes to pay remuneration.
The element of dependency is particularly important when distinguishing an employee from an independent contractor.
Calling an agreement a « consultancy agreement » does not necessarily determine its legal classification if the actual relationship operates like dependent employment.
Does an Employment Contract Have to Be in Writing?
As a general principle, employment contracts are not subject to a particular form unless the law provides otherwise.
However, employment contracts with a duration of one year or more must be made in writing.
Even where a written contract is not strictly required, maintaining clear written employment documentation is highly advisable for employers.
A written contract can establish key terms such as:
- Job title;
- Salary;
- Working hours;
- Workplace;
- Benefits;
- Probationary period;
- Leave arrangements;
- Confidentiality;
- Termination provisions.
For international employers, written documentation is particularly important because global policies and local Turkish employment requirements may differ.
Can Employees Under 18 Be Insured in Turkey?
Being under the age of 18 does not automatically prevent an individual from being registered with Turkish social security.
Under Article 71 of the Labour Law, employees who have reached the applicable minimum age can work in legally permitted occupations subject to the protections governing young and child workers.
The material provided indicates that children who have completed the age of 15 may generally work in permitted activities, excluding legally prohibited categories such as certain underground or underwater work.
Employers cannot simply avoid SGK registration on the ground that an employee is under 18.
Where employment is legally permitted, the relevant social security obligations still apply.
Employers hiring young workers must nevertheless carefully review the special rules concerning age, education, working hours, night work and prohibited occupations.
Can an Employee Be Insured Through Several Employers?
Yes.
An individual may work under employment contracts with more than one employer and therefore have SGK contributions reported from several workplaces during the same month.
There is no general requirement that an employee can only have one 4/A employer.
However, the total number of insured days recognized for the individual cannot exceed:
30 days per month
and
360 days per year
for the purposes described in the material.
The employee’s earnings subject to contributions from different employers may nevertheless be aggregated according to the applicable social security rules.
Example of Multiple Employment
Consider an employee who, during the same month, is reported as follows:
Employer A: 25 days – TRY 20,000
Employer B: 10 days – TRY 15,000
Employer C: 30 days – TRY 40,000
The individual has been reported for a theoretical total of 65 days across the three employers.
However, the insured period for the month cannot simply become 65 days.
The recognized monthly period remains limited to 30 days, while the relevant earnings reported by the different employers are considered under the applicable SGK contribution rules.
This distinction between contribution days and contribution earnings is important in Turkish social security administration.
When Must an Employee Be Registered With SGK?
Employee onboarding requires careful attention to the SGK employment commencement declaration (Sigortalı İşe Giriş Bildirgesi).
As a general rule, the declaration must be submitted no later than one day before the employee starts work.
For example, where an employee starts work on an ordinary Tuesday, the SGK registration would normally need to be completed by Monday.
However, there are important exceptions.
SGK Registration for Construction, Fishing and Agricultural Workplaces
For certain workplaces, including specified construction, fishing and agricultural activities, the employee commencement declaration may be submitted no later than the day on which the employee actually starts work.
This is an important exception to the ordinary one-day-prior rule.
What Happens When an Employee Starts on Saturday?
If an employee is due to begin work on Saturday, the employment commencement declaration should generally be submitted no later than Friday under the rules described.
Employers should therefore ensure that weekend starters are identified early enough for payroll or HR teams to complete the registration.
What Happens When an Employee Starts on Sunday?
Where the employee starts work on a Sunday, and Saturday and Sunday are treated as non-working days for the relevant administrative deadline, the declaration may be submitted on the following first business day, generally Monday, according to the applicable rule.
What Happens When an Employee Starts on Monday?
Where an employee starts work on Monday, the preceding day is Sunday.
According to the exception described, the declaration may therefore be submitted on Monday itself.
This is an important practical point for employers processing last-minute Monday onboarding.
What Happens When the SGK Deadline Falls on a Public Holiday?
If the final day for submitting the SGK commencement declaration falls on an official public holiday, the deadline may move to the following business day under the applicable rules.
For example, if the employee starts on 2 May and the preceding day, 1 May, is an official holiday, the declaration may be submitted on 2 May in accordance with the relevant exception.
Because late SGK registration can create administrative penalties, onboarding teams should maintain a reliable deadline calendar.
What Is a Wage Calculation Statement?
Turkish employers have an obligation to provide employees with a wage calculation statement (ücret hesap pusulası).
Under Article 37 of Labour Law No. 4857, when paying an employee either directly at the workplace or through a bank, the employer must provide a statement showing how the employee’s wage has been calculated.
The document should bear the employer’s signature or special identifying mark as required.
What Information Should Appear on the Payslip?
The wage calculation statement should provide sufficient detail for the employee to understand both earnings and deductions.
It should identify the payment date and the period to which the payment relates.
Additions to basic salary should be separately shown, including applicable amounts such as:
- Overtime;
- Weekly rest-day payments;
- National holiday payments;
- General holiday payments;
- Other additions to basic remuneration.
Deductions should also be separately identified, including where applicable:
- Tax;
- Social security contributions;
- Advance repayments;
- Alimony or maintenance deductions;
- Enforcement and garnishment deductions;
- Other lawful deductions.
Employers that fail to issue the required wage calculation statement may face an administrative fine, with the applicable amount updated periodically.
Why Detailed Payslips Matter
The payslip is not merely an accounting document.
It provides evidence of how the employee was paid and can become important during:
- Employment disputes;
- Payroll audits;
- SGK inspections;
- Tax inspections;
- Overtime claims;
- Termination calculations.
International employers should therefore avoid issuing payslips that show only a single net payment without clearly identifying the underlying salary components and deductions.
Annual Leave Entitlement in Turkey
Employees subject to Labour Law No. 4857 generally become entitled to statutory annual paid leave after completing at least one year of service.
The minimum annual leave entitlement then depends on the employee’s length of service.
Employees With 1 to 5 Years of Service
Employees with between one and five years of service, inclusive, are generally entitled to at least:
14 working days of annual paid leave per year.
Employees With More Than 5 but Less Than 15 Years
Employees with more than five years but less than 15 years of service are generally entitled to:
20 working days of annual paid leave per year.
Employees With 15 Years or More
Employees with at least 15 years of service are generally entitled to:
26 working days of annual paid leave per year.
These are statutory minimums. Employment contracts, collective bargaining agreements or company policies may provide more generous annual leave entitlements.
Special Annual Leave Protection Based on Age
Employees under 18 years of age and employees over 50 years of age benefit from additional protection.
Where the applicable service requirement is satisfied, their annual paid leave entitlement cannot be less than 20 working days.
Employers should therefore ensure that annual leave systems take both seniority and employee age into account.
What Is Excuse Leave in Turkey?
In addition to annual paid leave, employees are entitled to specific forms of paid excuse leave (mazeret izni) when certain family events occur.
These leave periods are separate from ordinary annual leave.
Marriage or Adoption
An employee is entitled to three days of paid leave in the event of marriage or qualifying adoption.
Death of a Close Family Member
An employee is entitled to three days of paid leave following the death of specified close family members, including the employee’s:
- Mother;
- Father;
- Spouse;
- Sibling;
- Child.
The entitlement does not automatically extend to every relative by marriage.
Paternity Leave
Where the employee’s spouse gives birth, the employee is entitled to:
five days of paid paternity leave.
This entitlement is separate from annual paid leave.
Leave for the Treatment of a Child With a Disability or Chronic Illness
Employees may also qualify for paid leave where their child:
- Has a disability level of at least 70%; or
- Suffers from a chronic illness.
Subject to a medical report and the applicable statutory conditions, one of the working parents may use up to 10 days of paid leave within one year, either continuously or in separate periods, for the child’s treatment.
Can Unused Excuse Leave Be Paid Out?
No. Excuse leave operates differently from accrued annual paid leave.
Where the qualifying event occurs and the employee does not use the applicable excuse leave, it does not ordinarily become a monetary entitlement that can later be paid to the employee.
Employers should therefore keep annual leave and statutory excuse leave as separate categories within HR systems.
Are Excuse Leave Days Calculated as Working Days?
According to the framework provided, excuse leave is calculated using calendar days rather than working days.
Therefore, where a public holiday or weekly rest day occurs during the statutory excuse leave period, the leave is not automatically extended.
This differs from certain aspects of annual leave calculation and should be reflected in HR procedures.
Can an Employer Deduct Excuse Leave From Annual Leave?
No.
Statutory excuse leave is a separate entitlement and should not be deducted from the employee’s annual paid leave balance.
The employer should also not make salary or weekly rest-day deductions where the employee is using a statutory paid excuse leave entitlement.
How Is Annual Leave Calculated When an Employee Works for the Same Employer at Different Times?
An employee may leave a company and return several years later.
For annual leave purposes, previous service periods with the same employer can be highly relevant.
According to the Court of Cassation approach reflected in the material, interrupted periods of service with the same employer may be combined when determining the employee’s seniority for annual leave purposes.
Importantly, this can apply regardless of:
- Whether severance compensation was paid for the previous period; or
- Whether the previous employment ended through resignation, employer termination or another form of termination.
Previously used or compensated annual leave should nevertheless be taken into consideration where appropriate.
This approach was addressed by the former 22nd Civil Chamber of the Turkish Court of Cassation, File No. 2017/15129, Decision No. 2018/21530.
Example of Interrupted Service and Annual Leave
Suppose an employee works for Employer A for nine months and then resigns.
Five years later, the employee returns to another workplace belonging to the same employer.
After working for another three months, the employee has accumulated:
9 months + 3 months = 12 months of service
for the relevant annual leave seniority calculation described.
The employee may therefore reach the one-year threshold and become entitled to 14 working days of annual paid leave, subject to the applicable rules.
This is an important distinction because annual leave seniority does not always reset to zero merely because there was a long interruption between two periods of employment with the same employer.
Key HR and Payroll Compliance Points for Employers
The rules discussed above illustrate how interconnected Turkish employment and social security compliance can be.
Employers should pay particular attention to:
- Correct SGK registration before employment begins;
- Written employment contracts where required;
- Accurate payslips;
- Annual leave tracking;
- Maternity and breastfeeding rights;
- Equal treatment obligations;
- Social security treatment of allowances;
- Employee age when calculating statutory rights;
- Multiple-employer SGK situations;
- Previous periods of employment with the same employer;
- İŞKUR benefits;
- Family-related social security allowances.
A mistake in one area can have consequences in another.
For example, incorrect SGK reporting may affect the employee’s eligibility for a social security benefit, while inaccurate seniority records may lead to incorrect annual leave entitlement.
HR Compliance for International Companies Employing in Turkey
International companies often operate global HR policies covering parental leave, annual leave, benefits and payroll.
However, global policies must be reconciled with mandatory Turkish employment rights.
Where a global company provides 20 days of annual leave, for example, the company must still verify whether an employee becomes legally entitled to a higher statutory minimum because of seniority or age.
Similarly, a global maternity policy cannot override mandatory Turkish maternity, breastfeeding or pregnancy-related protections where the local rules provide greater rights.
Companies should therefore use their global policies as a framework while ensuring that local employment contracts and HR procedures comply with Turkish law.
Employer of Record and Payroll Services in Turkey
Companies entering the Turkish market do not always have a local HR, payroll or legal team capable of administering these requirements.
Where a company already operates through a Turkish entity, a local payroll provider can assist with:
- Monthly payroll;
- SGK declarations;
- Employee onboarding;
- Benefits administration;
- Leave tracking;
- Payroll reporting;
- Employee offboarding.
Where the foreign company does not have an appropriate local employing entity, an Employer of Record (EOR) in Turkey can provide a local employment structure.
The EOR formally employs the worker in Turkey and manages local employment administration while the international company directs the employee’s day-to-day business activities within the agreed structure.
How Azkan Group Supports International Employers
Azkan Group supports international companies with Employer of Record, payroll and HR administration services in Turkey.
Our services can assist employers throughout the employee lifecycle, from initial onboarding and SGK registration to monthly payroll, benefits administration, HR documentation and employee termination.
For international companies, working with a local provider can help ensure that Turkish statutory requirements are correctly integrated into global HR processes.
This is particularly important in areas such as maternity rights, social security contributions, annual leave and employee benefits, where local rules can differ significantly from policies used in other jurisdictions.
Frequently Asked Questions About Employee Benefits and Social Security in Turkey
How much unemployment benefit can an employee receive?
The unemployment allowance is generally calculated at 40% of the employee’s average daily gross earnings subject to contributions during the last four months, subject to a statutory ceiling of 80% of the monthly gross minimum wage.
How long is maternity leave in Turkey?
The standard statutory maternity leave is 16 weeks, consisting generally of eight weeks before and eight weeks after childbirth. An additional two prenatal weeks apply in multiple pregnancies.
Can an employee take unpaid leave after maternity leave?
Yes. Subject to the statutory conditions, a female employee may request up to six months of unpaid leave following the maternity leave period.
How much breastfeeding leave is available?
A female employee with a child under one year of age is entitled to a total of 1.5 hours of breastfeeding leave per day, and this period counts as working time.
Is meal allowance mandatory in Turkey?
Not automatically under the Labour Law. However, if the employment contract or applicable collective bargaining agreement provides for a meal allowance, the employer must comply with that obligation.
Is transportation allowance mandatory?
The same general principle applies. There is no universal statutory obligation to provide transportation compensation, but it can become mandatory through an employment contract or collective agreement.
Can an employee work for several employers at the same time?
Yes. An employee may be insured through several employers, although the number of insured days recognized for a month is subject to the applicable statutory limit.
When must a new employee be registered with SGK?
The general rule is no later than one day before the employee starts work, although specific exceptions apply to certain sectors, weekends and public holidays.
Does an employer have to provide a payslip?
Yes. Article 37 of the Labour Law requires employers to provide a wage calculation statement showing the relevant salary components and deductions.
How much annual leave does an employee receive?
After completing at least one year, the statutory minimum generally ranges from 14 to 26 working days, depending on the employee’s length of service. Special minimum protection applies to employees under 18 and over 50.
How much paternity leave is available in Turkey?
An employee whose spouse gives birth is entitled to five days of paid paternity leave under the framework described.
Does previous employment with the same employer count towards annual leave?
Previous periods with the same employer may be combined for annual leave seniority purposes, even where the employment periods were interrupted, subject to the applicable legal principles.
Conclusion
Managing employee benefits, leave and social security in Turkey requires much more than calculating monthly gross and net salary.
Employers must understand how maternity leave, breastfeeding rights, annual leave, excuse leave, unemployment benefits and family-related social security payments interact with payroll and SGK administration.
They must also ensure that employees are registered with SGK on time, employment contracts meet statutory requirements, payslips contain the necessary information and previous periods of service are correctly considered when calculating employee rights.
For international companies, these obligations make local HR and payroll compliance a critical component of employing staff in Turkey.
Whether employees are hired through the company’s own Turkish entity or through an Employer of Record in Turkey, properly managing these requirements helps protect employee rights, maintain SGK compliance and reduce payroll and employment-law risks.
