Social Security
"What are employer social security obligations in Turkey?"
Quick Answer
Social security (SGK) contributions in Turkey are calculated as statutory percentages of the employee’s earnings base and are shared between employer and employee. The exact rates vary depending on the applicable insurance branches, workplace risk category, unemployment insurance, and available incentives. Bilateral social security (totalization) agreements may help avoid double coverage for cross-border assignments.
Turkish Labor Law Framework
Social security obligations in Turkey are primarily regulated by Social Insurance and General Health Insurance Law No. 5510 and related secondary legislation, while Labor Law No. 4857 governs employment relationships and interacts with social security compliance in practice. This framework sets mandatory registration, reporting, and premium payment obligations for employers and provides statutory social insurance and health coverage for employees.
Key Points to Remember
- Labor Law No. 4857 applies to most employment relationships
- Employment contracts can be for definite or indefinite terms
- Employees enjoy significant statutory protections
- Social security contributions are mandatory for both parties
Compliance Requirements
Employers operating in Turkey must ensure compliance with both written employment law requirements and practical HR management standards. This includes proper documentation, timely salary payments, and adherence to workplace safety regulations.
Foreign companies should be particularly aware of work permit requirements and the specific obligations when employing both Turkish nationals and foreign workers.
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We share general information on social security (SGK) obligations and payroll compliance in Türkiye. Contacting us does not create a lawyer client relationship.
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