Hiring employees in a new country especially in Turkey can be complex, especially when it comes to legal compliance, payroll processing, payslip, and cultural differences. Turkey, with its strategic location, skilled workforce, and growing economy, has become an attractive destination for foreign investors and companies seeking talent. However, understanding the complete employment lifecycle—from recruitment to issuing a compliant payslip—is essential for avoiding costly mistakes.
In this guide, we’ll walk you through the recruitment process, onboarding, payroll setup, and payslip issuance in Turkey, making it easier for your business to operate smoothly and legally.
1. Recruiting Talent in Turkey
Where to Find Talent
Recruitment in Turkey typically begins through:
- Online job platforms like Kariyer.net, LinkedIn, and Eleman.net
- Recruitment agencies, especially for executive or technical roles
- University partnerships and career fairs
- Referrals and internal promotions
Local Hiring Practices
- Most job descriptions are written in Turkish.
- CVs generally follow the European format (Europass is common).
- Interviews can be formal and hierarchical in structure.
Foreign companies should consider partnering with local HR consultants or Employer of Record (EOR) services to ensure cultural fit and compliance with Turkish labor regulations.
2. Employment Contracts and Onboarding
Mandatory Written Contracts
In Turkey, all employment relationships must be formalized with a written employment contract, especially if the employment will last more than one month.
Key components include:
- Job title and responsibilities
- Work location
- Salary (gross monthly)
- Working hours and overtime terms
- Leave entitlement
- Termination conditions
Contracts must comply with the Turkish Labor Law No. 4857 and should be written in Turkish (even if bilingual for international companies).
Probation Period
The maximum probation period is 2 months, extendable to 4 months by collective agreement. During this time, either party may terminate the contract without compensation.
3. Registration and Compliance
Once an employee is hired, several administrative steps must be completed:
Social Security (SGK) Registration
Employers must register employees with SGK (Sosyal Güvenlik Kurumu) before the start date. This ensures eligibility for healthcare and retirement benefits.
Tax Registration
Employees are automatically subject to income tax withholding, managed by the employer. Each worker’s tax identification number (Vergi Kimlik Numarası) is required.
E-Government and Personal File
Employers must maintain a personnel file containing:
- ID copies
- SGK registration form
- Employment contract
- Educational certificates
- Health report (if required)
4. Payroll in Turkey: What Employers Should Know
Salary Structure
Salaries in Turkey are usually discussed gross, but employees typically care more about their net income.
Key payroll components include:
- Gross Salary
- Income Tax: Progressive from 15% to 40%
- Social Security Contributions: ~15% employee share, ~22.5% employer share
- Stamp Tax: Fixed at 0.759% of gross salary
Employers must pay both employee and employer contributions to SGK and the Turkish Tax Authority.
Payroll Calendar
- Salaries are usually paid monthly, on the last working day of the month.
- SGK premiums and tax declarations are submitted by the 26th of each month.
- Payments are due by the end of the month.
5. Understanding the Turkish Payslip
A payslip (“maaş bordrosu”) must be issued each month to all employees. It can be electronic or physical, but it must be detailed and transparent.
Mandatory Information on a Payslip:
- Employee’s full name and ID number
- Employer’s name and tax number
- Period of payment
- Gross salary
- Deductions (SGK, tax, stamp tax)
- Bonuses or allowances (meal card, transport, etc.)
- Net salary paid
Payslips are not required to be submitted to the government, but must be stored for at least 10 years for audit purposes.
6. Net vs Gross Salary: Sample Calculation
Let’s consider an employee with a gross salary of 50,000 TRY/month in 2025.
Deductions may include:
- SGK: ~7,500 TRY (15%)
- Income tax (progressive): ~7,000 TRY
- Stamp tax: ~379 TRY
Net Salary = approx. 35,121 TRY
Employers should also factor in:
- Employer’s SGK share (~11,250 TRY)
- Other benefits (meal card, private health insurance, bonuses)
This brings the total cost to the employer to around 61,250 TRY.
7. Termination and Final Payslip
When an employment contract ends, employers are required to:
- Pay all remaining salary and unused leave
- Provide a termination statement
- Issue a final payslip
- Provide a certificate of employment upon request
Severance pay may be required if the employee was dismissed without just cause or if the employee resigns for specific legally recognized reasons.
8. Best Practices for Payroll Management in Turkey
1. Use Local Payroll Providers
Local payroll software or outsourced payroll services are highly recommended. Turkish payroll rules are complex and change frequently.
2. Stay Updated on Legal Changes
Minimum wage, tax brackets, and social security rates can change yearly. Make sure your HR and payroll teams monitor SGK and tax authority updates.
3. Communicate Clearly with Employees
Explain gross vs net pay, and issue payslips on time. This builds trust and transparency.
4. Archive and Audit
Maintain organized records of all contracts, payslips, and payroll reports in case of inspections by SGK or the Ministry of Labor.
A Smooth Process from Hiring to Payslip in Turkey
Hiring and paying employees in Turkey involves multiple steps, from recruitment and legal registration to accurate payroll processing. While the process may seem complex at first, understanding the requirements—and investing in local HR or payroll support—ensures your company operates legally, ethically, and efficiently in the Turkish market.
Whether you’re a foreign startup entering Turkey or an established multinational, managing the full employee lifecycle with precision is the key to successful HR operations.
Need help managing recruitment or payroll in Turkey?
Partner with local experts or EOR services to simplify compliance and build a reliable, productive team.
