SGK Termination Codes in Turkey

When an employment relationship ends in Turkey, the employer must report the employee’s departure to the Social Security Institution (SGK – Sosyal Güvenlik Kurumu) and indicate the appropriate reason for termination.

This reason is reported through an SGK termination code (işten çıkış kodu).

Choosing the correct termination code is an important part of payroll and HR compliance in Turkey. The code should accurately reflect how and why the employment relationship ended, as different termination scenarios may have different consequences regarding notice periods, severance payments, unemployment benefits and potential employment disputes.

Below is an overview of the main SGK termination codes used in Turkey and the circumstances in which each code applies.

Why Are SGK Termination Codes Important?

When an employee leaves a company in Turkey, the employer must submit an employee termination notification (Sigortalı İşten Ayrılış Bildirgesi) to the SGK.

As part of this declaration, the employer selects a termination code corresponding to the reason for the employee’s departure.

The termination code is therefore not simply an administrative detail. It should be consistent with the actual circumstances of the termination and with the underlying employment documentation, such as the resignation letter, termination notice, retirement documentation or other supporting records.

Employers should consequently verify the appropriate code before processing an employee’s termination through payroll.

SGK Termination Codes in Turkey

Code 01 – Termination of a Probationary Employment Contract by the Employer

This code applies when the employer terminates the employment relationship during a valid probationary period.

Under Turkish employment law, a probationary clause allows the parties to assess the employment relationship during the agreed probation period. The specific contractual circumstances should nevertheless be reviewed before the termination is processed.

Code 02 – Termination of a Probationary Employment Contract by the Employee

Code 02 applies when the employee decides to terminate the employment contract during the probationary period.

The distinction from Code 01 is important because the initiative for the termination comes from the employee rather than the employer.

Code 03 – Resignation by the Employee

This is one of the most common termination codes in Turkey.

Code 03 applies when an employee voluntarily terminates an indefinite-term employment contract, commonly referred to as resignation.

Employers should normally obtain a written resignation letter documenting the employee’s intention to leave and the intended termination date.

Code 04 – Termination by the Employer Without a Justified Reason

Code 04 applies when an employer terminates an indefinite-term employment contract without invoking a justified ground allowing immediate termination.

This may involve ordinary employer-initiated termination and can trigger obligations concerning statutory notice or payment in lieu of notice, as well as potential severance entitlements depending on the employee’s situation.

Code 05 – Expiration of a Fixed-Term Employment Contract

This code is used when a valid fixed-term employment agreement reaches its agreed expiration date.

The key distinction is that the employment relationship ends because the contractual term expires rather than because either party terminates an indefinite-term contract.

Employers should nevertheless pay particular attention to the validity of successive fixed-term contracts under Turkish employment law.

Code 08 – Retirement or Lump-Sum Payment

Code 08 concerns termination due to retirement based on age or circumstances involving a lump-sum social security payment.

The employee’s SGK retirement status and supporting documentation should be verified before this code is selected.

Code 09 – Retirement Due to Disability

This termination reason applies where employment ends because the employee qualifies for an invalidity or disability pension.

It should therefore be distinguished from an ordinary retirement under Code 08.

Code 10 – Death of the Employee

Code 10 is used when the employment relationship ends following the employee’s death.

In such situations, employers must also determine any salary, accrued annual leave or other employment-related amounts payable to the employee’s legal beneficiaries.

Code 11 – Death Due to a Work Accident

This code specifically applies when an employee dies as a consequence of an occupational accident.

It must be distinguished from Code 10 because a work-related death can trigger separate occupational accident reporting and social security obligations.

Code 12 – Military Service

Code 12 applies when an employee leaves employment in order to perform compulsory military service.

This is a specific termination category under Turkish employment and social security rules and may have consequences regarding the employee’s statutory entitlements.

Code 13 – Female Employee’s Resignation Due to Marriage

Turkish employment legislation provides a specific mechanism allowing an eligible female employee to terminate her employment due to marriage.

Code 13 is used when the employment relationship ends on this basis rather than through an ordinary resignation.

The timing and statutory conditions applicable to the marriage-related termination should be checked carefully.

Code 14 – Fulfilment of Retirement Conditions Except the Age Requirement

Code 14 applies where an employee has satisfied the relevant retirement requirements other than the applicable retirement age and leaves employment on that basis.

Employers should obtain the appropriate documentation demonstrating the employee’s eligibility before processing the termination.

Code 15 – Collective Dismissal

This code is used in the context of a collective redundancy or mass layoff.

Collective dismissals are subject to specific rules under Turkish employment law, including procedural and notification requirements. Employers contemplating a large-scale workforce reduction should therefore review the applicable thresholds and procedures before implementing the dismissals.

Code 16 – Transfer to Another Workplace of the Same Employer

Code 16 is not a conventional dismissal.

It applies when an employee is transferred to another registered workplace belonging to the same employer before the employment contract itself expires.

This distinction is particularly relevant for companies operating several SGK-registered workplaces in Turkey.

Code 17 – Closure of the Workplace

This code applies where employment ends because the employer’s workplace is closed.

The closure itself does not automatically eliminate other employment obligations, so potential notice, severance and employee receivables should be assessed separately.

Code 18 – Completion of the Work

Code 18 is used where the employment relationship ends because the underlying work or project has been completed.

It can be particularly relevant to project-based activities, construction work and other employment arrangements linked to the completion of a defined task.

Code 19 – End of Season

This code applies to seasonal employment where the employment contract is suspended at the end of the season and is expected to resume.

If the employment relationship will not resume, the appropriate termination code may instead be Code 04 depending on the circumstances.

Code 20 – End of Campaign

Similar to Code 19, this code is intended for employment linked to a particular campaign or operating period where the employment relationship is suspended.

If employment will definitively not resume, the termination should be assessed differently.

Code 21 – Change of Status

Code 21 applies when the employee’s employment or social security status changes.

This can occur, for example, when an individual’s employment arrangement changes from one recognised status to another.

Code 22 – Other Reasons

Code 22 covers termination circumstances that do not fall within another specifically identified SGK termination category.

Because this is a residual category, employers should avoid automatically using it when a more precise termination code is available.

Code 23 – Termination by the Employee Due to Compelling Reasons

This code applies where an employee terminates the employment relationship because of a compelling reason recognised under Turkish employment law.

Unlike an ordinary resignation, the employee is relying on circumstances that justify termination.

Code 24 – Termination by the Employee Due to Health Reasons

Code 24 applies where the employee terminates the employment contract based on qualifying health-related circumstances.

Supporting medical documentation and the precise legal basis should be reviewed when this termination ground is used.

Code 25 – Termination by the Employee Due to the Employer’s Conduct Contrary to Morality and Good Faith

This code concerns situations where an employee terminates the employment relationship because of conduct by the employer that falls within the statutory grounds relating to morality, good faith or similar serious misconduct.

This is materially different from an ordinary resignation and may affect the employee’s financial entitlements.

Code 26 – Termination by Decision of the Disciplinary Committee

Code 26 applies when termination results from a decision of an authorised disciplinary committee.

The employer should retain the relevant disciplinary documentation, evidence and decision supporting the termination.

Code 27 – Termination by the Employer Due to Compelling Reasons or Detention/Imprisonment

This code covers specific situations in which the employer terminates employment because of compelling circumstances or because the employee’s detention or imprisonment affects the continuation of employment.

The statutory conditions applicable to the particular case should be verified before using this code.

Code 28 – Termination by the Employer Due to Health Reasons

Code 28 applies where the employer terminates the employment relationship based on health-related grounds permitted under Turkish employment legislation.

Because health-related dismissal is a sensitive area, the employer should carefully establish that the relevant statutory conditions have been satisfied.

Code 30 – Expiration of Work Visa

This code may be relevant where employment is suspended because the employee’s visa or work authorisation period has expired.

It is particularly relevant to foreign employees working in Turkey.

Where the employment relationship will definitively not resume, a different termination code, including Code 04 where appropriate, may need to be considered.

Code 31 – Termination Outside the Employee’s Will or Fault Under Specific Legislation

Code 31 covers particular termination circumstances occurring outside the employee’s own will or fault under legislation such as the Turkish Code of Obligations and legislation governing trade unions and industrial action.

Because several legal regimes can potentially be involved, the underlying reason should be documented precisely.

Code 32 – Termination Due to Privatization

This code concerns termination resulting from privatization under Article 21 of Law No. 4046.

It is therefore a specialised termination code primarily relevant to employment situations affected by Turkish privatization legislation.

Code 33 – Termination by a Journalist

Journalists in Turkey can be subject to specific employment legislation.

Code 33 applies where the employment relationship is terminated by the journalist under the relevant legal framework.

Code 34 – Transfer of Workplace or Change in the Nature of the Business or Workplace

This code applies to specific situations involving the transfer of a workplace or a change affecting the nature of the business or workplace.

The consequences should be assessed according to the particular restructuring or transfer involved.

Code 36 – Dismissal from Public Service by Decree Law

This specialised code concerns termination resulting from dismissal from public service under a Turkish Decree Law (Kanun Hükmünde Kararname – KHK).

It is mainly relevant to specific public-sector situations.

Code 37 – Termination Due to Childbirth

This code applies to termination associated with childbirth under the circumstances recognised for SGK reporting purposes.

It should not be confused with ordinary maternity leave, which does not in itself mean that the employment contract has terminated.

Code 38 – Transition to Public Employment Under Decree Law No. 696

This is another specialised code concerning employees transferred into public employment pursuant to Decree Law No. 696.

Code 39 – Failure to Transition to Public Employment Under Decree Law No. 696

Code 39 covers the corresponding situation in which the employee does not transition to public employment under Decree Law No. 696 and employment ends as a consequence.

Codes 42 to 50 – Employer Termination for Misconduct Under Article 25/II of Labour Law No. 4857

A particularly important category concerns employer-initiated termination based on Article 25/II of Turkish Labour Law No. 4857.

Rather than using a single general misconduct termination code, the SGK framework distinguishes between the different statutory grounds.

These codes require particular care because they concern allegations of employee conduct contrary to morality and good faith and may have significant legal consequences.

Code 42 – Article 4857/25-II-A

This concerns situations where, at the time the employment contract was concluded, the employee misled the employer by claiming to possess qualifications or satisfy conditions that were essential to the contract, or by providing false information or statements.

Code 43 – Article 4857/25-II-B

This concerns words or conduct by the employee that harm the honour or dignity of the employer or the employer’s family, as well as unfounded accusations or allegations affecting their honour or reputation.

Code 44 – Article 4857/25-II-C

This ground concerns sexual harassment committed by an employee against another employee of the employer.

Code 45 – Article 4857/25-II-D

This category covers certain serious acts against the employer, the employer’s family or another employee, including assault or other conduct specifically identified by Article 25/II(d).

Code 46 – Article 4857/25-II-E

This ground concerns conduct incompatible with honesty and loyalty, such as abuse of trust, theft or disclosure of the employer’s professional or trade secrets.

Code 47 – Article 4857/25-II-F

This provision concerns certain offences committed at the workplace that meet the statutory requirements specified by Turkish Labour Law.

Code 48 – Article 4857/25-II-G

This code concerns unjustified absence from work meeting the statutory absence thresholds provided by Article 25/II(g).

Employers should document the employee’s absences carefully before relying on this termination ground.

Code 49 – Article 4857/25-II-H

This ground concerns an employee who insists on refusing to perform his or her duties despite being reminded of those duties.

Proper documentation of instructions, reminders and the employee’s continued refusal can therefore be particularly important.

Code 50 – Article 4857/25-II-I

This concerns situations where the employee endangers workplace safety through his or her own intention or negligence, or damages or loses machinery, equipment, installations or other property beyond the statutory threshold specified by the legislation.

Selecting the Correct Termination Code in Turkey

The SGK termination code should correspond to the actual legal and factual reason for the end of employment.

Employers should therefore avoid selecting a termination code solely because it appears administratively convenient.

Before processing an employee’s departure, it is advisable to review:

• the employment contract;
• the employee’s length of service;
• the resignation or termination letter;
• the applicable notice period;
• the reason for termination;
• supporting evidence or documentation;
• unused annual leave;
• potential severance and notice compensation; and
• the employee’s final payroll calculation.

This is especially important for employer-initiated dismissals and terminations based on employee misconduct.

SGK Notification After Termination

Once employment ends, the employer must complete the required SGK termination reporting.

For employees falling within the relevant SGK regime, the termination notification must generally be submitted electronically to the Social Security Institution within 10 days following the end of social insurance coverage.

Employers should ensure that the termination date, termination reason and payroll information are consistent across the relevant employment and SGK records.

Terminating an Employee in Turkey: More Than Choosing an SGK Code

Selecting an SGK termination code is only one part of the employment termination process in Turkey.

Depending on the circumstances, an employer may also need to consider statutory notice periods, severance pay, unused annual leave, outstanding salary and benefits, employee documentation and other termination formalities.

For international companies employing staff in Turkey, these requirements can become particularly important because Turkish employment, payroll and social security procedures may differ significantly from those applicable in the employer’s home country.

Azkan Group supports international companies with payroll, Employer of Record (EOR), HR administration and employment termination procedures in Turkey, helping employers manage employee exits and related SGK formalities in compliance with local requirements.