Employment in Turkey (Türkiye) is governed mainly by Labour Law No. 4857 and Social Security Law No. 5510, with severance pay still regulated by the older Labour Law No. 1475. A 2026 amendment extended maternity and paternity leave. Here is what employers need to know about leave, pay, tax and ending employment.
Labour Law No. 4857 sets minimum leave for employees. Law No. 7578 of April 2026 extended maternity leave to 24 weeks, and paternity leave is now 10 days. Employment contracts and collective agreements can give more.
After 1 year of service, including probation. At least 20 days for employees aged 18 or under or 50 and over. Employees cannot waive it.
The Social Security Institution pays a temporary incapacity allowance from the 3rd day of a medically certified sickness. The employer isn’t required to pay the first 2 days unless the contract or a collective agreement says so.
8 weeks before and 16 weeks after birth (2 extra weeks before birth for multiple births). An incapacity allowance is paid by the SGK.
Paid leave from the employer when the employee’s spouse gives birth.
| Service | Paid annual leave |
|---|---|
| 1 year up to and including 5 years | 14 days |
| More than 5 years, less than 15 years | 20 days |
| 15 years or more | 26 days |
Set up each Turkish leave type in IceHrm with its own accrual, carry forward and approval rules, including service-based annual leave. Employees see their live balance before they apply, and managers see who is away on a shared calendar. Leave management →
A national Minimum Wage Determination Commission sets a single minimum wage for the whole country, normally once a year from 1 January.
About TRY 28,075.50 net, from 1 January 2026. The minimum wage portion of any salary is exempt from income tax and stamp tax.
Hours can be spread unevenly by agreement, up to 11 a day, if the average over 2 months stays within 45.
The employee’s consent is needed for overtime.
Capture attendance and overtime in IceHrm and feed the hours straight into payroll, so overtime and holiday pay reflect what was actually worked. Time & attendance →
Employment income is taxed at progressive rates on a cumulative basis through the year, so a salary can move into a higher bracket in later months. Employers withhold tax and stamp duty each month and file them with social security premiums in a combined monthly return.
| Annual taxable income | Rate | Tax on this income |
|---|---|---|
| TRY 0 – TRY 190,000 | 15% | 15% of the income |
| TRY 190,001 – TRY 400,000 | 20% | TRY 28,500 plus 20% over TRY 190,000 |
| TRY 400,001 – TRY 1,500,000 | 27% | TRY 70,500 plus 27% over TRY 400,000 |
| TRY 1,500,001 – TRY 5,300,000 | 35% | TRY 367,500 plus 35% over TRY 1,500,000 |
| Over TRY 5,300,000 | 40% | TRY 1,697,500 plus 40% over TRY 5,300,000 |
Stamp tax of 0.759% also applies to gross salary, above the exempt minimum wage amount.
Employers pay social security (SGK) and unemployment insurance premiums on each employee’s gross earnings between a floor and a ceiling. For 2026 the base is at least TRY 33,030 and at most TRY 297,270 a month.
Covers pension, general health and short-term insurance. Rate from 1 January 2026. Employers with no premium or tax arrears may qualify for a premium reduction incentive.
Employees pay 1% and the state adds 1%.
14% social security plus 1% unemployment insurance, deducted from gross pay.
Build Turkish pay the way you already structure it, with your own salary components, deductions and formula columns, such as SGK premium and stamp tax columns. Want to know how well IceHrm handles payroll calculations for Turkey? Contact us or see Payroll →
In workplaces with 30 or more employees, an employee with at least 6 months’ service can only be dismissed for a valid reason related to their capability, conduct or the needs of the business. Notice must be in writing and state the reason, and the employee must be allowed to respond to allegations about conduct or performance first.
| Service | Notice |
|---|---|
| Less than 6 months | 2 weeks |
| 6 months to 1.5 years | 4 weeks |
| 1.5 to 3 years | 6 weeks |
| More than 3 years | 8 weeks |
During notice, employers must give at least 2 hours a day of paid job-search time.
Employees with at least 1 year of service are entitled to severance pay of 30 days’ gross wage for each full year of service (pro rata for part years) when the employer dismisses them other than for just cause, and in some other cases such as retirement, military service or a woman resigning within 1 year of marriage. The daily wage used is capped at a severance ceiling that is updated every 6 months.
A dismissal without a valid reason can lead to reinstatement or compensation of 4–8 months’ wages, plus up to 4 months’ wages for the idle period. Unused annual leave is paid out on termination.
Turkey has fixed national holidays plus two religious festivals that follow the Islamic lunar calendar and move about 11 days earlier each year. The afternoon before each festival (and 28 October) is a half-day holiday.
Whether employees work on public holidays is set by the contract or collective agreement. If they do, they receive an extra day’s wage for each holiday worked.
Leave groups give each office its own holiday calendar, so the moving religious festivals and half-days are set once for your Turkish sites and applied automatically. Holiday calendars →
Contracts may be indefinite or fixed-term, full-time or part-time. Contracts of 1 year or more must be in writing, and where there is no written contract the employer must give the employee a written statement of the main terms within 2 months.
Probation can last at most 2 months, or up to 4 months under a collective agreement. Either party can end the contract during probation without notice or compensation. Fixed-term contracts need an objective reason, such as a specific project, and cannot be renewed back to back without an essential reason; otherwise they are treated as indefinite from the start.
Send contracts for e-signing, keep each employee’s personnel file documents on their record, and track onboarding with task lists so the SGK notification is never missed. Documents & e-signing →
This guide is general information to help you plan HR processes, not legal, tax or financial advice. Employment law and rates change regularly and awards, enterprise agreements and state rules may give employees more than the minimums shown here. Always confirm current requirements with the official sources or a qualified adviser.
Configure leave types, accrual rules and public holidays for Turkey, keep employee records and contracts in one place, and run payroll with your own salary components. Want to know how IceHrm handles payroll calculations for Turkey? Talk to us.
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