Employee benefitsin Türkiye

Employees and eligible dependants receive healthcare through the public social health insurance system administered by the Social Security Institution, the national body that collects insurance contributions and pays benefits. Employers contribute 7.5% and employees 5% of insurable earnings for health coverage. In 2026 the ordinary monthly contribution base is TRY 33,030–297,270.

Access generally requires 30 premium days in the previous year; emergencies and children under 18 have exceptions. Insured employees and qualifying dependants retain cover for 10 days after compulsory insurance ends, extended to 100 days in total when the insured person had 90 covered days in the preceding year. Self-employed people finance their own insurance and generally also face a restriction on outstanding premium debt exceeding 60 days.

Private medical insurance is a common employer benefit in Türkiye. In a 2025 survey of 112 companies across 27 sectors, 97.3% reported offering it. This measures company provision rather than insurance for every worker or family member. Employer policies determine whether they pay employee-only premiums, extend cover to dependants or offer employee-paid upgrades. Insurer networks, inpatient and outpatient benefits, exclusions and claim terms determine the actual cover.

Fitness centre memberships are a common voluntary benefit in Türkiye. Employers fund access or membership support under their own benefit policy, which sets the participating facilities, employee eligibility and any employee contribution.

The Social Security Institution, Türkiye’s public social insurer, pays temporary incapacity benefit for a qualifying work accident or occupational disease from the first certified day without a minimum contribution-day requirement. Benefit is half of assessed daily earnings for inpatient care or two-thirds for outpatient care. The scheme also provides permanent incapacity and survivor benefits, with marriage and funeral grants in qualifying cases. Ordinary employee short-term cover is financed by the employer’s 2.25% contribution on insurable earnings.

Self-employed people in the public insurer’s 4/b category for people working on their own account have narrower temporary incapacity conditions: inpatient treatment or medically required recovery after inpatient care, and payment of outstanding premium debts.

The Social Security Institution, Türkiye’s public social insurance administrator, provides old-age, disability and survivor benefits through compulsory long-term insurance. Ordinary employees contribute 9% and employers 12% of insurable earnings. In 2026 these contributions apply to a monthly base between TRY 33,030 and TRY 297,270. Retirement eligibility depends on the person’s first insurance date, contribution history and applicable retirement rules. The contribution rate does not promise a fixed percentage of final salary.

Employers with at least five workers must arrange the Automatic Enrolment System, a workplace private retirement savings scheme, for eligible Turkish citizens and qualifying former citizens holding a Blue Card. Employees under 45 at the relevant enrolment date are enrolled automatically; older eligible employees can request enrolment. The employer deducts 3% of the private-sector employee’s insurable earnings and transfers it to the pension provider by the next business day after payday. This is an employee contribution, separate from public pension contributions and voluntary employer pension funding.

Eligible employees who lose work outside their own wish or fault can claim unemployment allowance through the Turkish Employment Agency. They normally need 120 days under an employment contract immediately before the exit and at least 600 unemployment contribution days in the previous three years. Application is due within 30 days; unjustified delay reduces the paid duration.

The fund pays 40% of average insured gross earnings over the last four months, capped at 80% of the gross minimum wage. In 2026 the monthly gross ceiling is TRY 26,424 before stamp tax. Contribution histories of 600, 900 or 1,080 days give 180, 240 or 300 days of benefit respectively. Qualifying recipients also receive public health premium support and employment services.

After at least one year with an employer, a qualifying exit gives severance of 30 days’ gross remuneration per service year, with fractions of a year prorated. Regular monetary and measurable benefits, such as recurring meal, transport and bonus payments, enter the calculation. The statutory ceiling is TRY 73,729.87 per service year for exits from 1 July 2026.

Qualifying exits include employer termination other than serious misconduct under the statutory exclusion, employee termination for specified just causes, military service, qualifying retirement, death, and a woman’s resignation within one year of marriage. Ordinary voluntary resignation does not automatically qualify. Severance is separate from notice compensation and payment for unused annual leave.

Some employers supplement public survivor protection with private life insurance. The employer’s policy specifies covered employees, the insured payout, exclusions and beneficiary arrangements. A covered death triggers a payment to the eligible beneficiary; this insurance does not provide dependant medical coverage.

Some employers add private long-term or permanent disability insurance to the public social insurance baseline. The policy defines the lasting loss of capacity that qualifies, eligible employees, the insured payment and exclusions. Employer funding and benefit amounts are set by the particular arrangement.

Some employers provide personal accident insurance alongside compulsory work-risk protection. In a 2025 survey of 112 companies across 27 sectors, 43% reported this benefit. The optional policy defines insured events, eligibility and the amount paid for covered injury, disability or death. This cover is distinct from the public insurer’s work-accident payments.

Some employers contribute to private retirement savings in addition to public social insurance and automatic employee-funded enrolment. In a 2025 survey of 112 companies across 27 sectors, 40.2% reported employer-contributed individual group pension plans. Contribution rates, eligibility, vesting and access to the savings depend on the employer’s arrangement.

Personal private pension payments can receive a 20% government contribution in 2026, with a maximum TRY 79,272 on qualifying annual personal payments of TRY 396,360. Employer-funded contributions do not receive this government top-up.

After one year with the employer, including probation, employees receive at least 14 days of paid annual leave for one to five years of service inclusive, 20 days for more than five but less than 15 years, and 26 days from 15 years. Employees aged 18 or younger and 50 or older receive at least 20 days; underground workers receive four extra days. Part-time employees have the same leave-duration entitlement.

Weekly rest and public holidays falling within leave do not reduce the leave balance. Splitting leave requires agreement and at least one portion of 10 days. Leave is a right that cannot be waived; unused earned leave is paid at the current wage when employment ends. Up to four unpaid travel days must be granted on request with evidence when the holiday is taken away from the workplace location.

The employer pays the wages covering annual leave before leave starts, either in advance or as an advance payment. This brings forward the pay for the leave period; it is not an extra holiday bonus.

An insured employee with an authorised medical certificate can receive temporary incapacity benefit from the Social Security Institution, Türkiye’s public social insurer, from the third day of sickness. The employee generally needs 90 days of short-term insurance contributions in the preceding year and continuing insured status. The fund pays two-thirds of the assessed daily earnings for outpatient treatment or one-half for inpatient treatment.

The public benefit does not pay the first two days. Employer salary continuation and contractual top-ups are separate from this fund benefit.

Employees receive three days of employer-paid leave for marriage or adoption, or the death of a parent, spouse, sibling or child. One working parent can also take up to 10 paid days a year, together or separately, to help treat a child with at least 70% disability or a chronic illness, supported by a medical report. These days are separate from annual leave.

Employers commonly cover the first two sickness days before public temporary incapacity benefit begins. This employer payment bridges the public fund’s waiting period; the employment contract or policy determines the pay level and any later salary top-up. The public insurer’s two-thirds outpatient and one-half inpatient replacement rates are separate from employer salary continuation.

Birthday leave is a common voluntary addition to employer leave policies in Türkiye. It gives eligible employees time away from work for their birthday under the employer’s own rules. The policy sets the length, pay treatment and whether it must be taken on the birthday or within a wider period; it is separate from statutory annual leave.

Some employers add paid leave above the statutory service-based minimum or provide additional personal leave through their benefit policy. The employer sets the extra entitlement, eligibility and how it interacts with annual leave. These extra days should be distinguished from national holidays, marriage and bereavement leave, and birthday leave.

Since 1 May 2026, maternity leave is 24 weeks: normally eight weeks before birth and 16 weeks after. Multiple pregnancy adds two prenatal weeks, giving 26 weeks. With medical approval, an employee may work until two weeks before the expected birth and transfer the permitted worked prenatal period to postnatal leave. Unused prenatal leave after premature birth is also added after delivery. If the mother dies, the father can use the remaining postnatal leave.

The Social Security Institution, Türkiye’s public social insurer, pays temporary incapacity benefit during qualifying maternity absence. It generally requires 90 short-term insurance contribution days in the year before birth, no work during paid absence and continuing insured status. Benefit is two-thirds of assessed daily earnings for outpatient care or one-half for inpatient care; the legal leave entitlement and qualification for fund pay are separate.

Pregnant employees receive paid time for periodic prenatal medical examinations. A medically required transfer to lighter work must not reduce pay. After returning to work, a breastfeeding employee receives 1.5 hours each day to feed a child under one year old; she chooses how to divide the time and it counts as working time.

An employee whose wife gives birth receives 10 days of paid leave, funded by the employer. This private-sector entitlement doubled from five days on 1 May 2026.

One adoptive parent, or a person adopting alone, receives eight weeks of leave when a child under three is physically placed with the family. Up to six months of additional unpaid leave is available under the statutory conditions. An employee who becomes a foster parent jointly or alone can request 10 days of unpaid leave after placement, a right introduced on 1 May 2026. Adoption also triggers three days of paid special leave under the Labour Law.

After postnatal maternity leave, a mother can request unpaid leave for half her weekly working hours for 60 days after a first birth, 120 after a second or 180 after later births, provided the child is alive. Multiple birth adds 30 days; a child born with a disability gives 360 days. The equivalent reduced-hours entitlement also covers women or men adopting a child under three. Breastfeeding breaks do not run alongside this half-time arrangement.

Alternatively, a mother can request up to six months of unpaid leave following the 24-week maternity period, or 26 weeks for multiple pregnancy. This unpaid period does not count towards the annual-leave service calculation. Statutory part-time working until the start of compulsory primary education has separate application and working-parent conditions.

Some employers help with childcare, education or nursery costs. In a 2025 survey of 112 companies across 27 sectors, 43.8% reported at least one of these forms of support. This combined measure does not establish the separate prevalence of nursery funding, school fees or cash childcare allowances. The employer’s policy defines eligible children, expenses and payment limits.

Türkiye’s national holiday schedule comprises 14 full days and three half-days, or 15.5 days before overlaps. It includes New Year’s Day, 23 April National Sovereignty and Children’s Day, 1 May Labour and Solidarity Day, 19 May Commemoration of Atatürk, Youth and Sports Day, 15 July Democracy and National Unity Day, 30 August Victory Day, the Ramadan Feast and Feast of Sacrifice, and Republic Day. The religious feast eves and 28 October begin at 13:00.

Employees retain normal pay when they do not work on a holiday. If they work, an extra day’s wage is due for a full holiday, or an extra half-day’s wage for a half-day holiday. Holiday working is governed by the employment or collective agreement; otherwise the employee’s consent is required.

Additional cash payments are a common feature of voluntary compensation packages in Türkiye. An employer can provide annual or quarterly bonuses, with the contract or policy setting the calculation, performance conditions and payment dates. There is no general statutory thirteenth-month salary entitlement for ordinary private-sector employees; a contractual bonus must be assessed under its agreed terms.

Gift vouchers are common among the employers in a 2025 Türkiye survey: 82.1% of 112 companies across 27 sectors reported offering them. Employers define the occasions, eligibility and voucher value. Gift cards can also sit within a flexible benefits programme, where employees select among available benefits.

Remote work requires a written agreement covering duties, location and hours, salary, communication and equipment. Necessary tools are normally employer-provided unless the agreement states otherwise. The contract must identify how directly necessary work expenses are established and paid; the parties also agree responsibility for preparing the workspace.

An employee can request a switch to remote work in writing; the employer normally communicates its decision within 30 days after considering whether the role and person are suitable. Remote workers retain equal treatment and occupational health protections. A request is not an unconditional entitlement to work from home.

Meal support is a common employer benefit, delivered as workplace meals, meal cards or cash allowances. In a 2025 survey of 112 companies across 27 sectors, 96.4% offered lunch support or meal vouchers. The employer’s policy sets the amount and eligibility. In 2026 qualifying meal support outside the workplace has an income-tax exemption of TRY 300 per actual working day; that tax ceiling is distinct from the amount an employer chooses to fund.

Transportation allowances are a common voluntary benefit in Türkiye. Employers can support commuting through a staff shuttle, public-transport card or an allowance, with eligibility and funding set by the employment package. In 2026 qualifying public-transport cards or tickets can receive an income-tax exemption of up to TRY 158 per actual working day. An unrestricted cash allowance does not automatically receive the same treatment.

Company cars are a common feature of employer benefit packages, although access depends on role and company policy. In a 2025 survey of 112 companies across 27 sectors, 94.6% reported a company-car benefit. This is the share of companies offering a car benefit somewhere in their workforce, not the share of employees receiving a car. Car allowances are another arrangement; the policy determines eligible roles, vehicle or allowance value and the treatment of personal use, fuel, maintenance and insurance.

Providing a company phone and laptop is a common employer practice in Türkiye. The employer supplies tools for work and sets ownership, replacement and return arrangements. For remote employees, necessary tools are normally supplied by the employer unless the written agreement says otherwise; equipment provision and any extra home-office allowance should be specified separately.

Home-office support is a common optional addition to remote-work packages in Türkiye. It can provide a home-office allowance or support for preparing a usable workspace, with the employer’s policy specifying eligible spending and payment. Necessary work equipment and directly necessary work expenses should be addressed in the written remote-work agreement; an additional allowance is a separate package decision.

Hybrid working is common among the employers in a 2025 Türkiye survey: 73% of 112 companies across 27 sectors used a hybrid model, 25% worked fully from the office and 2% were fully remote. Hybrid working combines office and remote days; the employer and employee agree the schedule, communication and location requirements. Flexible hours and home-office arrangements also feature in voluntary benefit packages.

Some employers fund training and professional development as part of their voluntary benefit package. Support can reimburse eligible course costs or provide a training allowance, with the policy defining approval, relevant learning and any employee repayment terms. This is separate from compulsory training needed to carry out work safely.

Some employers reimburse moving costs when employees relocate for a role. The package sets eligible travel or moving expenses, reimbursement limits, dependant eligibility and any repayment condition if the employee leaves early. Relocation reimbursement is separate from the legal requirement for foreign workers to hold appropriate work authorisation.

Some employers run a flexible benefits programme, allowing employees to choose among benefits within the employer’s rules and allocation. In a 2025 survey of 112 companies across 27 sectors, 25% already had a programme and 32% were developing one. Among employers already offering flexibility, 23% allowed employees to add money through salary deductions. Health coverage and gift vouchers were among the benefits employees could adjust. Programme access does not establish a standard cash budget.

Employees work under an employment contract that combines dependency on the employer with payment of wages. Independent contractors operate a separate business or professional activity and agree services with their clients. Contract wording and invoicing alone do not remove employee rights when the actual arrangement is dependent employment. Employee annual leave, notice and employer payroll contributions belong to employment; a self-employed person’s social insurance and tax obligations are assessed separately.

An employment relationship involves work performed under an employer’s direction in exchange for wages. Indefinite, fixed-term, full-time and part-time contracts are recognised. Fixed-term contracts require an objective reason, such as a defined project or temporary need; repeated renewals without a substantial justification can make the relationship indefinite from the outset.

Contracts lasting at least one year must be written. When no written contract is made, the employer normally provides written terms within two months, covering working conditions and hours, basic wage and supplements, payment period, duration and termination requirements; short fixed-term exceptions apply. Remote-work contracts must be written.

Wages must be paid at least monthly; an employment or collective agreement can shorten the payment interval to as little as one week. Salary is generally paid in Turkish lira. Where an amount is agreed in foreign currency, Labour Law 4857 permits payment in lira at the exchange rate on payment day, subject to other applicable currency rules. Employers provide a wage statement identifying pay and deductions. On termination, outstanding wages and contractual or statutory monetary entitlements become payable.

From 1 January through 31 December 2026, the gross minimum wage is TRY 33,030 per month, equivalent to TRY 1,101 per day. The standard net monthly minimum is TRY 28,075.50 after 14% employee social insurance and 1% unemployment insurance; minimum-wage income is relieved from income and stamp tax.

Hours beyond 45 in a week normally attract 150% of the ordinary hourly wage. Where contractual normal hours are below 45, additional hours up to 45 are paid at 125%. An employee may choose 1.5 hours of paid time off for each overtime hour, or 1.25 hours for each additional hour below 45; the time must be used within six months. Work on a public holiday attracts an additional day’s wage on top of the normal paid holiday.

Employees generally receive at least 24 consecutive hours of paid weekly rest in each seven-day period after meeting the work and credited-absence conditions. Daily rest breaks are at least 15 minutes for work of four hours or less, 30 minutes for more than four and up to 7.5 hours, and one hour for longer days. Rest breaks do not count as working time.

The general maximum normal working week is 45 hours. Hours can be distributed differently by agreement, subject to an 11-hour daily ceiling and the legal averaging rules. Underground mining has a separate maximum of 7.5 hours a day and 37.5 hours a week. Ordinary overtime is capped at 270 hours per employee per year and normally requires employee consent. These are legal limits; a contract may provide a shorter working week.

Probation is optional and must be agreed. Its normal maximum is two months; a collective agreement can extend it to four months. Either party can terminate during probation without the normal notice period or termination compensation, while the employee keeps wages and other rights earned for days worked.

An employer dismissing an employee on an indefinite contract who has at least six months’ service in a workplace meeting the 30-worker threshold generally needs a valid reason tied to capacity, conduct or business needs. The employer must give a written reason and normally obtain the employee’s defence before a conduct or performance dismissal. Specified senior employer representatives and specialist cases have exceptions.

Immediate termination for legally defined serious cause follows different rules. A challenge seeking reinstatement normally begins with a mediation application within one month of dismissal notification. Final settlement includes outstanding wages and earned unused leave; notice and severance depend on the exit.

For an indefinite contract, minimum notice is two weeks for less than six months’ service, four weeks from six months to 18 months, six weeks from 18 months to three years, and eight weeks for more than three years. Contracts can increase these periods. An employer may pay the corresponding remuneration instead of having the employee work notice; the required notice compensation includes regular qualifying benefits.

During working notice, employees receive at least two paid hours a day to seek another job and can combine them near the end of employment by notifying the employer. Probation and lawful immediate termination have separate rules.

The ordinary employer social insurance cost is 23.75% of insurable earnings before incentives: 12% for retirement, disability and survivors, 7.5% for public health, 2.25% for short-term risks and 2% for unemployment. Employees pay 15%: 9% long-term insurance, 5% health and 1% unemployment. The 2026 monthly contribution base is TRY 33,030–297,270.

A qualifying two-percentage-point employer reduction brings the total to 21.75%; the manufacturing-sector five-point reduction brings it to 18.75%. At the 2026 gross minimum wage of TRY 33,030, monthly employer cost is TRY 40,874.63 without a reduction, TRY 40,214.03 with the two-point reduction, or TRY 39,223.13 with the manufacturing reduction. Incentive eligibility must be checked for the employer.

Türkiye taxes 2026 employment income at progressive marginal rates: 15% on the first TRY 190,000 of annual taxable income; 20% on the portion from TRY 190,000 to 400,000; 27% from 400,000 to 1,500,000; 35% from 1,500,000 to 5,300,000; and 40% above TRY 5,300,000. Employers normally withhold tax through payroll. Relief tied to the minimum wage reduces the tax collected; the rates apply to the taxable base rather than simply to gross salary.

In 2026, employer-funded meals outside the workplace can qualify for an income-tax exemption of TRY 300 per actual working day. Qualifying public-transport cards, tickets or restricted payment instruments can qualify up to TRY 158 per working day when the relevant transport conditions are met. These are exemption limits, not compulsory meal or commuting allowances.

For social insurance, employer-paid private health premiums and private pension contributions share an exclusion of 30% of the monthly gross minimum wage: TRY 9,909 in 2026. The excess enters the contribution base. Income-tax and social-insurance rules are separate and should not be treated as interchangeable.

Foreign hiring generally involves work-authorisation requirements. Under ordinary work-permit evaluation criteria, a balance-sheet employer normally employs five Turkish citizens per foreign worker. Newly established employers generally need TRY 500,000 paid-in capital; established employers can instead meet TRY 8 million net sales or USD 150,000 exports. Employers with TRY 50 million prior-year net sales have an exception for up to five foreign workers.

Salary floors are five times the gross minimum wage for senior executives and pilots, four times for engineers and architects, three times for other managers, twice for expertise or mastery roles and the minimum wage for other roles. Information-technology businesses have exemptions from employment and financial criteria for specialist technology positions; non-technology employers have a limited exception for up to two such foreign specialists. These exceptions do not eliminate the work-permit requirement or salary assessment.