Labour Law No. 4857 (İş Kanunu):

Covers employment contracts, working hours (maximum 45 hours per week), overtime (maximum 270 hours per year), statutory leave, termination procedures, and severance pay.

Social Insurance and General Health Insurance Law No. 5510 (Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu):  Governs SGK (Sosyal Güvenlik Kurumu) contributions by both employers and employees.

Income Tax Law No. 193 (Gelir  Vergisi Kanunu): Governs income tax withholding from wages.

Law No. 7566 (Official Gazette No. 33112, 19 December 2025): Introduced structural changes to SGK contribution rates and the social security ceiling effective 1 January 2026.

Monthly Payroll

We calculate gross pay, apply all statutory deductions (SGK, income tax, unemployment insurance, stamp tax), and produce payslips in Turkish and in English for each employee. We advise of the net payment amount and the total SGK/tax transfer amounts in advance of each payroll date.

SGK Registration

Turkish law requires each new employee to be registered with SGK before their first working day. We manage this registration and issue the confirmation. Late registration carries administrative fines.

SGK Declaration

The monthly payroll declaration to SGK must be filed by the 23rd of the following month. We prepare and submit this declaration and advise you of the premium payment due.

Income Tax Withholding

(PAYE) Monthly income tax withheld from employees must be declared and paid to GİB by the 26th of the following month. We handle this declaration as part of the monthly payroll cycle.

Employment Contracts

We prepare Turkish-law-compliant employment contracts (İş Sözleşmesi) for indefinite-term or fixed-term employment. Contracts must comply with Labour Law No. 4857 and must be provided in Turkish. We produce English translations for your records.

Termination & Severance

Severance pay is payable at a rate of 30 days' gross wages per year of service for employees dismissed without just cause or who resign after qualifying service. The 2026 gross severance pay ceiling (tavan) applies per year of service — this is set by the Ministry of Treasury and Finance and updated regularly.