| Key Takeaways |
|---|
| 1. Payroll is monthly, and employees must be paid at least once per month according to Turkish labor law. |
| 2. Personal income tax is progressive up to 40% for residents, with no local employment taxes; social security contributions are mandatory for employers and employees. |
| 3. Standard working hours are 45 per week, typically 9 hours/day for a 5-day week, with overtime paid at 1.5x or 2x depending on hours. |
| 4. Annual leave is 14–26 days, depending on service length, plus 14 public holidays per year; employers may allow additional leave by agreement. |
| 5. Maternity leave is 16 weeks (8 weeks pre-natal, 8 weeks post-natal) with additional unpaid parental leave possible; paternity leave is 5 days paid. |
| 6. Termination and severance vary: resignation requires 2 weeks notice; employer-initiated dismissals require notice based on tenure (2 weeks to 8 weeks), with severance pay of 30 days per year worked. |
| 7. Probation periods are 2–4 months, depending on the role, with employers able to terminate contracts during probation with 2 weeks' notice. |
| 8. Overtime and rest rules are strict: employees must get at least 1 day off per week, and overtime beyond legal limits must be compensated in pay or time off. |
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Personal Income Tax
| Taxable Income (TRY) | Progressive Tax Rate (%) |
|---|---|
| Up to 158,000 | 15 |
| 158,001–330,000 | 20 |
| 330,001–1,200,000 | 27 |
| 1,200,001–4,300,000 | 35 |
| Over 4,300,000 | 40 |
Local Taxes
There are no local taxes on employment income in Türkiye.
Statutory Contributions
The following contributions apply to Turkish nationals and foreign nationals who are not exempted from paying their contributions. In any case, contributions to SSI and SSI Unemployment are calculated based on a monthly salary of at least TRY 26,005.50 up to TRY 195,041.40.
Employer Contributions
| Contribution Rate | |
|---|---|
| Social Security (SSI) | 20.75%, or 16.75% if the employer pays all taxes on a timely manner |
| SSI Unemployment | 2% |
Employee Contributions
| Contribution Rates | |
|---|---|
| Social Security (SSI) | 14% |
| SSI Unemployment | 1% |
Payment of Wages
Wages shall be paid in TRY at the establishment or shall be deposited into a specially opened bank account at least once a month.
Minimum Wage
Statutory Bonus
There are no mandatory requirements for 13th month salary or other bonus to be paid in Türkiye.
Termination
Employees can generally be dismissed without any reason, provided that it is non-discriminatory and the notice period and severance pay requirements are observed. However, those with at least 6 months of seniority in establishments with at least 30 employees can only be dismissed on the grounds of their conduct, performance or based on the operational requirements of the establishment.
Employees dismissed due to their conduct or performance must be given the opportunity to defend themselves against the allegations made against them.
Notice Period
The termination of a continual indefinite-term employment contract requires the terminating party to observe the following notice period or pay the other party in lieu of the notice period not served:
| Length of service | Notice period |
|---|---|
| Less than 6 months | 2 weeks |
| 6 months–1.5 years | 4 weeks |
| 1.5–3 years | 6 weeks |
| More than 3 years | 8 weeks |
During the notice period, employees shall be entitled to have at least 2 hours each day to seek new employment without reduction in pay.
Termination without notice may be permissible on the grounds of health concerns, serious misconduct or force majeure.
For serious misconduct, the summary termination must be exercised within 6 working days of being aware of the relevant facts and within a year of the commission of the act. This year-long statutory limitation shall not be applicable if the employee has extracted material gains from their act.
Severance Pay
Employees with at least a full year of service shall be entitled to receive severance equivalent to a month's pay for each year of service upon termination. However, no severance is payable if the employee voluntarily resigns or is summarily dismissed due to serious misconduct.
The calculation of severance pay is subject to a salary cap of TRY 35,058.58 per month between the period of January 1, 2024 and June 30, 2024.
Note: Employees who terminate their employment due to reaching the required retirement conditions, as certified by the SSI, shall still be entitled to receive severance.
Probationary Period
Probationary period must be included in employment contract, and is subject to a maximum duration of 2 months. This duration may be extended to up to 4 months by collective agreement.
Employees on probation may be terminated without the need to observe any notice period and without paying severance.
Work Time Rules
Standard Working Hours
An employee's standard working hours is subject to a maximum of 45 hours per week, which shall be divided equally by the days of the week worked.
By mutual agreement, working time may be divided by the days of the week worked in different forms on the condition that the daily working time does not exceed 11 hours. In such cases, the average weekly working time of the employee over a 2-month period shall not exceed their standard weekly hours.
Break Period
Employees are entitled to a break period in between working hours, which shall not be counted as part of their working hours, as follows:
| Hours worked during the day | Duration of break |
|---|---|
| 4 hours or less | 15 minutes |
| More than 4 hours, up to 7.5 hours | 30 minutes |
| More than 7.5 hours | 60 minutes |
Moreover, female employees shall be allowed a total of 1.5 hours of nursing leave to feed their children below one year of age. The employee shall decide when and in how many instalments they will use this leave. The length of the nursing leave shall be treated as part of the daily working time.
Overtime
Employers may require their employees to work overtime if their work is essential to preserve the nation's interest, to the nature of the operation or there being a need to increase output, provided that they consented.
| Explanation | Overtime pay | Compensatory time off | |
|---|---|---|---|
| Extra hours | Refers to the hours worked in excess of the contractually agreed upon working hours, provided that it is less than 45 hours per week, up to 45 hours per week | 125% of the employee's normal hourly rate | 1.25 hours for each extra hour worked |
| Overtime hours | Refers to the hours worked in excess of 45 hours per week, and is subject to a maximum of 270 hours per year | 150% of the employee's normal hourly rate | 1.5 hours for each overtime hour worked |
Employees required to work either extra or overtime hours shall be compensated with either overtime pay or compensatory time-off taken within 6 months of its accrual.
Weekly Rest Days
Employees are entitled to at least a fully paid day of rest per week. Monthly rated employees should already have their pay for weekly rest included in their salaries, while other employees shall be paid an amount equivalent to their daily rate.
Holiday and Leave Entitlements
Public Holidays
The issue of whether or not work will be done on public holidays shall be decided by collective agreements or individual employment contracts. There are 14 days of public holidays in Türkiye for 2025.
| Holiday | Date |
|---|---|
| New Year’s Day | January 1 |
| Ramazan Bayramı Holiday* | March 30–April 1 |
| Children’s Day | April 23 |
| Labor Day | May 1 |
| Youth and Sports Day | May 19 |
| Kurban Bayramı Holiday* | June 6–9 |
| Democracy and National Solidarity Day | July 15 |
| Victory Day | August 30 |
| Republic Day | October 29 |
Furthermore, in conjunction with some of the public holidays, some days shall be worked as half days, as follows:
| Day | Date |
|---|---|
| Day before the start of Ramazan Bayramı Holiday | March 29 |
| Day before the start of Kurban Bayramı | June 5 |
| Day before Republic Day | October 28 |
If there are no relevant provisions in the collective agreement or employment contract, the employer will have to obtain their employee's consent before requiring them to work during public holidays. In any case, public holidays not worked are paid at 100% of the employee's daily wage and those worked are paid at 200% of the employee's daily wage.
Annual Leave
Employees who have completed a full year of continuous service, including any probationary period, shall be entitled to the following paid annual leave:
| Length of service | Annual leave entitlements |
|---|---|
| Between 1 and 5 years | 14 days |
| More than 5 years, but less than 15 years | 20 days |
| 15 years and over | 26 days |
Employees showing proof that they are spending their leave at a place other than that where the establishment is located shall be granted up to 4 days of additional unpaid leave for round-trip travel upon request.
Annual leave can either be taken consecutively or be divided into up to a maximum of 3 parts by mutual consent, provided that one of the parts shall not be less than 10 days
Note: Annual leave for employees under 18 years old and over 50 years old shall not be less than 20 days, regardless of their length of service.
Sick Leave
Employees are entitled to up to a week of sick leave, payable by the SSI, provided that their sickness is evidenced by a medical report. Furthermore, sick leave may be extended on an unpaid basis, but sick leave that extends more than 6 weeks beyond the employee's entitled notice period warrants summary termination.
Employers can choose to pay the difference between the allowance granted by the SSI and the employee's full salary.
Maternity Leave
Female employees are entitled to 8 weeks of pre-natal leave and 8 weeks of post-natal leave. In the case of multiple births, 2 weeks of additional pre-natal leave shall be granted.
Employees can continue their work up until 3 weeks before delivery, with the pre-natal leave not taken being transferred to their post-natal entitlements, if their health is suitable as approved by a physician's certificate.
During the period of maternity leave, eligible employees insured under the SSI shall be entitled to receive maternity leave allowance from the SSI.
Note: The duration of maternity leave may be extended as necessary in view of the employee's health and the nature of their work, as recommended by their doctor's report.
| Explanation | |
|---|---|
| Extended maternity leave |
Employees are entitled to 6 months of unpaid leave upon the expiry of their maternity leave period. Alternatively, they can choose to work part-time after their initial leave ends for a period of 60–180 days depending on the number of children the employee has. In any case, the duration of part-time work shall be extended by 30 days in the event of multiple births and extended to 360 days for a child born with disability. |
| Leave in cases of adoption | An adoption leave equivalent to 8 weeks of maternity leave, started from the date the child is handed over to the parent, shall be granted to an employee adopting a child under 3 years old. This leave shall only be granted to a single parent. |
Paternity Leave
An employee whose spouse has given birth to a child are entitled to 5 days of paid leave.
Parental Leave
Employed parents whose child is at least 70% disabled or has a chronic disease based on a medical report shall be entitled to 10 days of paid leave per year to care for their child.
This leave can only be taken by a single parent, and can be taken either continuously or in segments.
Other Leave
| Leave Type | Paid/Unpaid | Duration | Notes |
|---|---|---|---|
| Adoption Leave | Paid | 3 days | - |
| Bereavement Leave | Paid | 3 days | For the death of the employee's parents, spouse, siblings or children. |
| Marriage Leave | Paid | 3 days | - |
| Pregnancy Checkup Leave | Paid | - | For periodic examinations during pregnancy. |
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