Payroll Services in Turkey
Fully managed Turkish payroll – SGK contributions with the on-time payment discount, income tax and stamp duty applied correctly, and the monthly combined return filed by the 26th, with a named specialist a phone call away.
TopSource rated 5/5 by our customers
What Turkish payroll actually involves
Turkish payroll changed sharply in 2026: a 27% minimum wage rise, a higher employer pension share, a smaller discount and a contribution ceiling raised from 7.5 to 9 times the minimum wage. All of it is reported in one monthly return.
Our Partners Globally
Calculate Your Employee Costs in Turkey
Enter a gross annual salary to see the employer cost of a Turkish employee: 19.75% SGK after the 2-point on-time payment discount for non-manufacturing employers, and 2% unemployment insurance, both up to TRY 297,270 a month. Without the discount SGK is 21.75%; manufacturers pay 16.75%.
Employment Cost Calculator
*Indicative figures only and not definitive legal advice. Local regulations change frequently. Consult an expertTurkey
| British Pound | Turkey | |
|---|---|---|
| Base Salary (per month) | ||
| Employer Contributions | ||
| Total Cost (Annual) | ||
| Total Cost (Monthly) |
“Their expertise and understanding of the unique hiring, payment, and human resource practices in each country has been nothing short of outstanding. Our Client Success Manager, has done just that … ensured our success. Her availability and willingness to engage on a personal level has made all the difference.”
“Excellent service, especially from our account manager who has gone above and beyond to help us use the platform effectively. Our manager, significantly simplifies my workload. It is like having your own TopSource HR representative on your team.”
“TopSource has been our go-to resource for international hiring. They are responsive, thorough, respectful and knowledgeable. The Client Success team has provided us with the utmost customer service, and the more we use TopSource, the more, it gives us access to more resources and knowledge.”
Employer Costs in Turkey Explained
A Turkish employee costs 21.75% on top of gross salary for most employers: 19.75% SGK after the on-time payment discount and 2% unemployment insurance, both up to TRY 297,270 a month. On the 2026 minimum wage of TRY 33,030 that is TRY 40,214 a month in total. Severance of a month’s pay per year of service is a liability to provide for from day one. Here’s the breakdown.
The employer pays 21.75% of gross pay to the Social Security Institution, SGK: 2.25% short-term insurance, 12% pension, disability and death insurance, and 7.5% general health insurance, plus 2% unemployment insurance. The pension share rose by one point from January 2026. The employee pays 14% SGK and 1% unemployment insurance.
Employers that file on time and have no overdue premiums can deduct a discount from their share. From 2026 it is 2 points outside manufacturing, down from 4, and 5 points in manufacturing, which gives employer SGK of 19.75% and 16.75%.
Contributions are calculated on at least the minimum wage and on no more than nine times it, TRY 297,270 a month in 2026. The ceiling was 7.5 times the minimum wage until the end of 2025, so the rise hits senior salaries hardest.
At the minimum wage of TRY 33,030 gross the employer pays TRY 6,523.43 SGK and TRY 660.60 unemployment insurance, a total cost of TRY 40,214.03, and the employee takes home TRY 28,075.50. On a salary of TRY 120,000 the employer cost is TRY 146,100 a month. Above TRY 297,270 contributions stop growing, so the effective rate falls.
Severance, kıdem tazminatı, is not a monthly contribution but a liability: an employee with at least one year’s service who is dismissed, or leaves for certain reasons such as retirement, receives 30 days’ gross pay per year of service, capped at TRY 73,729.87 per year from 1 July to 31 December 2026. There is no statutory 13th salary, although bonuses are common.
Income tax on wages is withheld monthly on a cumulative basis: 15% on annual income up to TRY 190,000, 20% up to TRY 400,000, 27% up to TRY 1.5 million, 35% up to TRY 5.3 million and 40% above. Because the calculation is cumulative, net pay falls during the year as the employee moves into higher brackets.
Since 2022 the part of every salary up to the minimum wage has been exempt from income tax and from the 0.759% stamp duty. The employer applies the exemption to each employee each month, so an employee on the minimum wage pays only SGK and unemployment insurance.
Employees must be registered with SGK before they start work. Each month the employer files the combined withholding tax and social security return, which reports pay, tax, stamp duty and SGK for every employee, and pays everything by the 26th of the following month.
SGK registration requires a workplace in Turkey, which in practice means a Turkish company or branch. Foreign companies without one usually employ through an Employer of Record until they set up locally.
Annual paid leave under the Labour Law is 14 days for one to five years of service, 20 days for five to fifteen years and 26 days beyond that, with public holidays on top. Employees become entitled after completing their first year.
Notice depends on service: two weeks under six months, four weeks up to 18 months, six weeks up to three years and eight weeks from three years. The employer can pay salary in lieu of notice. Dismissal of employees with six months’ service in a workplace with 30 or more employees needs a valid reason.
Turkish social security contributions, 2026
| Contribution | Employer | Employee | Applies to |
|---|---|---|---|
| Short-term insurance | 2.25% | — | Gross pay between TRY 33,030 and TRY 297,270 a month |
| Pension, disability and death | 12% | 9% | Same base |
| General health insurance | 7.5% | 5% | Same base |
| Unemployment insurance | 2% | 1% | Same base |
| On-time payment discount | −2 points | — | −5 points in manufacturing |
| Total after the discount | 21.75% | 15% | 18.75% in manufacturing |
Income tax on wages and filing dates, 2026
| Annual taxable income | Rate | Note |
|---|---|---|
| Up to TRY 190,000 | 15% | Pay up to the minimum wage is exempt |
| TRY 190,000 to 400,000 | 20% | |
| TRY 400,000 to 1,500,000 | 27% | |
| TRY 1,500,000 to 5,300,000 | 35% | 40% above TRY 5.3 million |
| Monthly combined return | By the 26th | Tax, stamp duty and SGK, with payment |
Employer cost of a Turkish employee by gross salary, 2026
| Monthly gross salary | Employer SGK | Unemployment insurance | Total monthly cost | On top of gross pay |
|---|---|---|---|---|
| TRY 33,030 | TRY 6,523.43 | TRY 660.60 | TRY 40,214.03 | 21.75% |
| TRY 60,000 | TRY 11,850.00 | TRY 1,200.00 | TRY 73,050.00 | 21.75% |
| TRY 120,000 | TRY 23,700.00 | TRY 2,400.00 | TRY 146,100.00 | 21.75% |
| TRY 450,000 | TRY 58,710.83 | TRY 5,945.40 | TRY 514,656.23 | 14.37% |
Employer SGK of 19.75% after the 2-point discount for non-manufacturing employers, plus 2% unemployment insurance, on pay up to TRY 297,270 a month. TRY 33,030 is the 2026 gross minimum wage. Severance accrual is not included. These are TopSource calculations from the verified 2026 rates.
Rates, ceilings and statutory amounts shown are for 2026 and were verified on 21 September 2026. The minimum wage and tax brackets are reset every January and the severance cap every January and July. This page is general information, not tax or legal advice.
How our Turkish payroll service works
Why TopSource for Turkish Payroll
TopSource for payroll, Employer of Record or any other of our services represents a simpler, more reliable and transparent option.
We don’t hide fees or sneak price increases. We run Turkish payroll in-house and file under your own SGK and tax registrations rather than a bureau’s, so the same team that files your returns answers your calls. You get a named account manager, one consolidated monthly invoice covering salaries, contributions, taxes and fees, and one live Portico view of Turkey beside every other country we run for you. Portico syncs with your time-tracking, leave and HR systems via API – set up by our onboarding team, not left to yours. GDPR, SOC 2 and ISO 27001 certified.
Other services
Accelerating your growth in Turkey and beyond
TopSource goes far beyond payroll, acting as your end-to-end partner in global workforce management. From Employer of Record (EOR) services and seamless entity setup to localized accountancy and fractional HR support, we cover every aspect of international employment.
Meet our experts for Turkey
Whether you’re entering the market or scaling operations, our specialists provide the insight and guidance you need to succeed in one of the world’s most dynamic and regulated employment landscapes. With TopSource, you’re backed by real experts, every step of the way.
Beyond a payroll serviceA globalization accelerator
Payroll platform
Global payroll simplified
Your intuitive hub for paying global teams. Simple, powerful, and designed to scale with you — no complexity, just clarity.
Audit
Eliminate barriers to growth
Avoid compliance issues across your global workforce and uncover opportunities to improve profitability. On a quarterly basis we’ll help you audit your global talent strategy to ensure it aligns with your business goals.
Intelligence
Build a data-driven talent strategy
Grow confidently and profitably with access to the latest TopSource insights & data on hiring markets, salary benchmarking & benefits.
Advisory
Expert guidance that turns complexity into clarity.
Whether you’re managing a global acquisition or entering a new market, you get clear guidance to navigate complex decisions, avoid delays, and accelerate your global expansion.
Turkish payroll FAQs
The employer pays 21.75% SGK and 2% unemployment insurance, 23.75% in total. Employers that pay on time can deduct 2 points, or 5 points in manufacturing, so most pay 21.75% including unemployment insurance. The employee pays 15%.
The minimum wage is TRY 33,030 gross a month in 2026, TRY 28,075.50 net. It costs the employer TRY 40,214.03 a month after the 2-point discount. The part of any salary up to the minimum wage is exempt from income tax and stamp duty.
Contributions are capped at nine times the gross minimum wage, TRY 297,270 a month in 2026. Until the end of 2025 the ceiling was 7.5 times the minimum wage, so SGK on senior salaries rose sharply this year.
Wages are taxed cumulatively over the year at 15% up to TRY 190,000, 20% up to TRY 400,000, 27% up to TRY 1.5 million, 35% up to TRY 5.3 million and 40% above. Pay up to the minimum wage is exempt, and stamp duty of 0.759% applies to the rest.
The employer files one combined return for withholding tax, stamp duty and SGK each month and pays everything by the 26th of the following month. Filing and paying on time is also a condition of the SGK discount.
Employees with at least one year’s service who are dismissed, or leave for certain reasons such as retirement, receive 30 days’ gross pay for each year of service. The pay used is capped at TRY 73,729.87 per year of service from 1 July to 31 December 2026.
SGK registration requires a workplace in Turkey, which in practice means a Turkish company or branch. Without one, the usual route is an Employer of Record. TopSource can run payroll for your Turkish entity or employ your team through our Employer of Record service.
After the first year of service, employees are entitled to 14 days of paid leave a year, rising to 20 days after five years and 26 days after fifteen. Public holidays are paid in addition.
Notice is two weeks for under six months of service, four weeks up to 18 months, six weeks up to three years and eight weeks from three years. The employer can pay salary in lieu of notice instead.
No. Turkish law does not require a 13th salary or bonus, although many employers pay bonuses by contract or collective agreement. Bonuses are subject to SGK up to the ceiling and to income tax.
Looking at other markets too?
We help organizations employ and pay teams in 164 countries.
