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Türkiye × Employment, Payroll & Mobility
Hiring, paying and moving people across borders. In Türkiye, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
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Bring a requirement →Istanbul · Tuesday 3 November
22:08
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What the rules say in Türkiye
From the Türkiye market guide: the points that matter most for employment, payroll & mobility, each with the source it was checked against.
Essentials guide · Source-checked research88% of statements checked against a source13 checked against an official source23 checked against a secondary sourceChecked 2026-10-195 held back until checked against an official source1 topic includes AI-written statements, not source-checkedNot yet professionally reviewed
Employers pay social security contributions at a general rate of 20.75%, which can be reduced if conditions are met, and employees pay 14%.
Rates as of 1 January 2026; reduction conditions not confirmed.PwC Worldwide Tax Summaries · checked 2026-10-19The monthly earnings floor for social security contributions is TRY 33,030 and the ceiling is TRY 297,270.
As of 1 January 2026.PwC Worldwide Tax Summaries · checked 2026-10-19Unemployment insurance is paid at 1% by the employee, 2% by the employer and 1% by the state, up to the same monthly ceiling.
As of 1 January 2026; foreign nationals are covered only on reciprocity.PwC Worldwide Tax Summaries · checked 2026-10-19Key personnel of qualifying foreign direct investment companies, such as partners, board members, general or deputy managers and staff with essential knowledge, fall under a special work permit regime set by the Regulation on Employment of Foreign Nationals in Foreign Direct Investments (Official Gazette 29 August 2003, No. 25214).
Companies within Law No. 4875 that meet the specific FDI criteria.Ministry of Labour and Social Security, Directorate General of International Labour Force · checked 2026-10-19For 2026 a company qualifies as a specific FDI for work permit purposes if, among other routes, its foreign shareholders hold capital of at least TRY 21,946,007 together with annual turnover of at least TRY 1,648,938,600, exports of at least USD 1 million or at least 250 insured staff, or its fixed investment is at least TRY 522,163,890.
TRY amounts are revalued yearly (25.49% for 2026); a parent with FDI in another country is a further route.Ministry of Labour and Social Security, Directorate General of International Labour Force · checked 2026-10-19The Turquoise Card for highly qualified workers, investors and scientists is issued with a three-year transition period, and removing the transition annotation requires an application in the last 180 days of that period.
Law No. 6735, Article 11(2), as described in the source.Köksal Attorney Partnership · checked 2026-10-19Read the full guide: Employment, payroll and mobility
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