Business

Turkey — Business: Hiring Employees

Hiring in Turkey adds employer SGK premiums of 20.75% (reducible to 16.75%) plus 2% unemployment insurance on a capped monthly base.

VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Turkey individual: other taxesLast reviewed: 2026-10-26

Key facts

  • Employer SGK premium is 20.75% generally, reduced by 4 points to 16.75% if conditions are met.
  • Employee SGK premium is 14%.
  • Unemployment insurance is employee 1%, employer 2% and state 1%, on earnings up to TRY 297,270 per month.
  • From 1 January 2026 the monthly salary base is TRY 33,030 minimum and TRY 297,270 maximum.
  • A 5% reduction applies to the manufacturing sector.

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