Türkiye has adopted a temporary employment support measure designed to reduce labour costs for businesses operating in the tourism sector. The new scheme grants eligible accommodation facilities financial assistance by offsetting part of the employer’s Social Security (SGK) contribution obligations.
The measure was introduced by Law No. 7590, published in the Official Gazette on 31 July 2026, and forms part of the government’s broader strategy to support employment in one of the country’s most important economic sectors.
For hotel operators, resorts and other licensed accommodation providers, the incentive may significantly reduce payroll expenses during the second half of 2026.
Which Businesses Can Benefit?
The premium support is reserved for private-sector accommodation facilities that hold a valid Tourism Business License issued under the Turkish tourism legislation.
Only establishments that are officially authorised to operate within the tourism sector are eligible for the programme.
Businesses operating without the required tourism licence or outside the accommodation sector are not covered by this temporary support measure.
Duration of the Incentive
The support applies exclusively during the period running from May 2026 through December 2026, representing a maximum duration of eight months.
However, employers may only receive support for the months in which the accommodation facility is actually open and operating.
Seasonal hotels and holiday resorts therefore qualify only for the period corresponding to their active business operations.
How Is the Financial Support Calculated?
The amount granted is determined according to the number of premium contribution days reported to the Social Security Institution (SGK).
For each eligible month, the calculation is based on the following principle:
- total reported premium contribution days;
- multiplied by TRY 116.67 per contribution day.
Rather than being paid directly to employers, the calculated amount is credited against the employer’s outstanding Social Security premium liabilities. The financial cost of the programme is covered by the Turkish Unemployment Insurance Fund.
Conditions for Receiving the Premium Support
Employers wishing to benefit from the programme must continue to satisfy their ordinary Social Security compliance obligations.
Among the principal conditions are:
- submitting monthly payroll and withholding declarations within the statutory deadlines;
- paying current SGK contributions on time;
- complying with reporting obligations;
- avoiding overdue Social Security premium debts or administrative penalties.
Companies whose liabilities have been officially restructured, deferred or rescheduled may still qualify, provided they continue to respect the agreed repayment schedule.
Importance of Payroll Compliance
The incentive highlights once again the close relationship between payroll compliance and access to government support programmes.
Late filings, inaccurate declarations or unpaid contributions may not only generate penalties but can also prevent employers from benefiting from valuable financial incentives.
Businesses should therefore regularly review their payroll processes to ensure ongoing compliance with Turkish labour and Social Security legislation.
Benefits for the Turkish Tourism Industry
Tourism remains one of Türkiye’s largest employment sectors.
By reducing employer Social Security costs during the busiest months of the year, the government aims to:
- support seasonal employment;
- reduce operating costs;
- encourage workforce retention;
- strengthen licensed tourism businesses;
- maintain competitiveness within the hospitality industry.
The programme forms part of broader initiatives intended to reinforce employment while supporting economic activity in tourism.
How Azkan Group Assists Tourism Businesses
Managing payroll incentives requires accurate reporting and continuous monitoring of legislative developments.
Azkan Group supports hotels, resorts and international tourism operators through:
- payroll outsourcing;
- Employer of Record (EOR) services;
- SGK compliance;
- HR administration;
- accounting services;
- labour law advisory;
- incentive eligibility reviews;
- corporate compliance management.
Our specialists assist businesses in identifying available employment incentives while ensuring full compliance with Turkish payroll and Social Security regulations.
Practical Recommendations
Accommodation businesses should verify their eligibility for the programme as early as possible.
Employers should confirm:
- that their Tourism Business License remains valid;
- that payroll declarations are submitted on time;
- that Social Security payments are up to date;
- that employee records are accurate;
- that operational periods are correctly reported where seasonal activities are involved.
Taking these steps helps maximise access to available government support while reducing compliance risks.
The temporary Social Security Premium Support introduced by Law No. 7590 provides welcome financial relief for licensed accommodation facilities operating in Türkiye during 2026.
Eligible employers can reduce their Social Security contribution costs through a mechanism funded by the Unemployment Insurance Fund, provided that all statutory conditions are satisfied.
Businesses operating in the tourism sector should carefully assess their eligibility and ensure that payroll administration remains fully compliant in order to benefit from this temporary employment incentive.
Frequently Asked Questions
Which employers are eligible?
The support is available to private-sector accommodation facilities holding a valid Tourism Business License issued under the relevant Turkish tourism legislation.
How long does the programme last?
The measure covers the period from May through December 2026, although support is available only for the months during which the accommodation facility is actually operating.
How is the financial assistance provided?
The amount is calculated by multiplying the reported premium contribution days by TRY 116.67. Rather than being paid directly, the support is offset against the employer’s Social Security premium obligations and financed by the Unemployment Insurance Fund.
How can Azkan Group help?
Azkan Group advises international investors and tourism businesses on Turkish payroll, SGK compliance, Employer of Record (EOR) services, HR outsourcing, accounting, labour law and government employment incentives, enabling companies to operate efficiently while remaining fully compliant with Turkish legislation.
