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Employer of record in Turkey: costs, rules and how to hire

Everything you need to know about hiring employees in Turkey through an employer of record.

Turkey stands apart from the emerging markets most employers compare it against in one immediately practical way: the total tax wedge on employment sits at 40.3%, which puts it closer to Western European cost levels than to peers like Mexico or Southeast Asian alternatives. Employer social contributions alone add 18.5% on top of gross salary, and that is before accounting for a statutory minimum wage of 33,030 TRY per month and a personal income tax top rate of 40%. The headline numbers matter because they shape what an EOR arrangement actually costs relative to running your own payroll.

The workforce itself is large, with a labour force of nearly 36.8 million people and an unemployment rate around 8.5%, so talent availability is generally not the constraint. What catches foreign employers off guard is the combination of strong employment protection legislation, a currency that has experienced inflation running above 34%, and a set of work permit rules that are far more prescriptive than in most comparable markets. Understanding those rules before you commit to a hiring structure is worth the time.

How should you hire in Turkey?

Employer of Record (EOR)
Time to first hire
Days
Upfront cost
None
Ongoing cost
From $99–$699/employee/month
Best when
You want 1–5 hires fast, without a local entity or in-house payroll expertise.
Your own legal entity
Time to first hire
Months
Upfront cost
Incorporation, registrations, local counsel
Ongoing cost
Payroll, accounting, filings, benefits administration
Best when
You are building a long-term team (roughly 10+ employees) and want full control.
Independent contractor
Time to first hire
Immediate
Upfront cost
None
Ongoing cost
Contractor invoices only
Best when
Genuinely project-based, independent work. Misclassifying an employee as a contractor carries real penalties.

Rule of thumb: an EOR wins on speed and simplicity for the first handful of hires; once a team in Turkey passes roughly ten people, running your own entity usually starts to win. Treat that as a risk-adjusted rule of thumb rather than a calculation. Registration and accounting are the cheap part; the costs that decide it are payroll software, local employment-law advice, pension administration and the statutory sick-pay and termination exposure you take on directly once you are the employer.

EOR pricing in Turkey: providers covering Turkey publish base fees from $99 to $699 per employee per month, before statutory employer costs. How EOR pricing works.

On the break-even question, Turkey is a market where the EOR fee-versus-entity calculation tilts toward EOR for most early-stage or single-hire situations. Setting up a local entity takes three to six months and requires meeting paid-in capital thresholds and ongoing corporate compliance under a 30% corporate tax rate. An EOR gets someone onto payroll in three to five days. If you are hiring one to a handful of people and want to test the market, the entity overhead is hard to justify on economics alone, and the providers listed below give you a live comparison of what that looks like in fee terms.

Legal risk is the second consideration, and it is meaningful here. Turkey's employment protection index for regular contracts sits at 2.8 on the OECD's 0-to-6 scale, and the termination rules are specific: employees with at least one year of service are entitled to severance, and wrongful dismissal can result in reinstatement orders or significantly higher compensation than the statutory formula. The probation window is 60 days, which is short relative to many markets. In my experience, employers who underestimate Turkish termination rules tend to discover the exposure only when they need to exit someone, at which point the cost of getting it wrong is much higher than the cost of structuring it correctly from the start. An EOR with local legal expertise absorbs that compliance burden directly.

The contractor route deserves a clear-eyed look. Turkey's EPL scores and the specificity of its termination and social contribution rules mean that a misclassified contractor relationship carries real financial exposure if the Ministry of Labour reclassifies the arrangement. With employer social contributions at 18.5% and employee contributions at 15%, the amounts at stake in a reclassification are not trivial. For ongoing, substantive work, a properly employed structure through an EOR is the more defensible choice.

Turkey employment facts at a glance

Minimum wage (monthly)33,030 TRYEurostat · 2026
Employer social contributions18.5% of grossOECD · 2025
Employee social contributions15% of grossOECD · 2025
Contribution ceilings (employer)Pension, health and unemployment 297,270 TRY/monthPwC Tax Summaries · 2026
Total tax wedge40.3%OECD · 2025
13th salaryNot standardNational government · 2026
Public holidays (national)14 daysEmploy Borderless research · 2026
Paid maternity leave16 weeksOECD Family Database · 2024
Paid paternity leave1 weeksWorld Bank WBL · 2026
Paid parental leaveNoneOECD Family Database · 2024
Average weekly hours actually worked43.2 hoursILOSTAT · 2025
Statutory retirement age50.5Employ Borderless research · 2024
Trade union membership10.9% of employeesOECD/AIAS ICTWSS · 2024
Collective bargaining coverage12.7% of employeesOECD/AIAS ICTWSS · 2024
Maximum probation period60 daysEmploy Borderless research · 2024
Statutory notice period (employer)14–56 days, by tenureEmploy Borderless research · 2024
Statutory severanceYes, from 1 month of salary per year of service (1+ years)Employ Borderless research · 2024

World Bank WBL measures paid leave available to mothers and fathers, which can include mother-eligible or father-eligible parental leave on top of dedicated maternity or paternity schemes.

Turkey carries one of the heaviest statutory employer burdens in the world, ranking #9 of 192 in our Global Employer Burden Index.

Average salary in Turkey by occupation

Gross monthly earnings of employees per ISCO-08 occupation group, in TRY, from the ILO's official labour statistics. These are the latest published survey figures for Turkey(reference year 2025), refreshed automatically when the ILO releases newer data. Survey earnings, not the statutory minimum wage above. Use them to benchmark an offer before an EOR quote turns it into total employer cost.

All occupations39,487$1,001
Managers · ISCO 170,779$1,794
Professionals · ISCO 263,271$1,604
Technicians and associate professionals · ISCO 346,229$1,172
Clerical support workers · ISCO 437,000$938
Service and sales workers · ISCO 529,187$740
Skilled agricultural, forestry and fishery workers · ISCO 626,243$665
Craft and related trades workers · ISCO 730,823$781
Plant and machine operators and assemblers · ISCO 832,857$833
Elementary occupations · ISCO 927,026$685

Source: ILOSTAT, the International Labour Organization's statistics database (average monthly earnings of employees, both sexes), reference year 2025.

What it costs to employ in Turkey

Mandatory employer contributionsOECD · 2025
Employer social contributions18.52% · $10,607/yr
Total employer cost on top of gross salary18.52%

Worked example: at the average Turkey wage of $57,275/year (OECD, 2024), mandatory employer contributions add $10,607/year, bringing the true cost of employment to $67,882/year, or $5,657/month.

Calculate it for your salary
🇹🇷Turkey
TRY
🇹🇷
Turkey
Employer cost breakdown · OECD 2025 data
+18.5% overhead
Gross annual salaryTRY 50,000
Employer contributions
+ Employer social contributions (18.5%)TRY 9,260
Total employer costTRY 59,260
What your employee pays (deductions)
Employee social contributions (15.0%)TRY 7,500
− Income tax (est. 14.3%)TRY 7,142
Your employee's estimated take-homeTRY 35,358

Based on OECD 2025 aggregate data for a single earner at average wage.

Termination and severance in Turkey

Turkey requires just cause for termination after an initial period, with specific valid reasons defined by law. Employees with at least one year of service are entitled to statutory severance pay of 30 days' salary per year worked. Wrongful termination can result in significantly higher compensation and potential reinstatement.

Statutory notice period by tenure
TenureEmployer notice
Under 0.5 years14 days
0.5–1.5 years28 days
1.5–3 years42 days
3+ years56 days
Statutory severance by tenure
TenureSeverance per year of service
1+ years1 month of salary

Turkey ranks #13 of 190 in our Termination Cost Index: a redundancy costs about 29.8 weeks of salary before anything is negotiated.

Source: Employ Borderless research · 2024. Statutory minimums; collective agreements and contracts can set higher terms. During the probation period (up to 60 days) shorter or no notice may apply.

What catches employers out in Turkey

Turkey has several compliance rules that are not obvious from the outside. Each of the following has tripped up foreign employers who assumed Turkish hiring would work like other emerging markets they had experience with.

The 5-to-1 staffing ratio for work permits

To sponsor a foreign national for a standard work permit, a Turkish employer must normally have at least five Turkish citizens on payroll for every foreign employee at that workplace. This is a hard precondition for Ministry of Labour approval, not an administrative preference. An entity that is legally incorporated and otherwise compliant will still have its permit application rejected if it does not meet this ratio. Foreign companies building small local teams are frequently caught by this rule when they try to relocate an expatriate manager before the local headcount is in place.

Source

Minimum paid-in capital to sponsor foreign workers

Beyond the staffing ratio, Turkish companies sponsoring foreign employees must meet a minimum paid-in capital threshold, currently cited in practice-oriented guidance at 500,000 TRY. Foreign investors who incorporate a small local entity with modest capital and then attempt to bring in a foreign hire often find the work permit refused on this ground alone, even though the company is fully registered and operating. Checking the capital requirement before incorporation, not after, saves significant time.

Source

Work permits are tied to a specific workplace and role

A standard temporary work permit in Turkey is issued for a named workplace and a defined position, and is typically valid for a maximum of one year on first issuance. Moving a foreign employee to a different office, a different group entity, or a materially different role generally requires a new or amended permit rather than a simple internal reassignment. Employers who manage global mobility through informal role changes discover this constraint only when the employee is already in-country.

Source

Restricted professions and minimum salary thresholds for foreign hires

Turkish law bars foreigners from practising certain regulated professions outright, including dentistry, pharmacy, and law. Separately, work permit applications require that the foreign employee's salary meets sector-specific minimum thresholds set by the authorities. Employers who apply global pay scales without checking Turkish position-specific salary floors, or who attempt to place a foreign national into a restricted profession, will have the permit refused regardless of how strong the candidate's qualifications are.

Source

English-only contracts that conflict with Turkish mandatory rules

Multinational employers frequently use their standard global employment template for Turkish hires, sometimes in English only, without adapting it to Turkish mandatory labour law requirements on termination, notice, severance, and working time. Key clauses in those templates can be unenforceable under Turkish law, and contradictions between the contract and statutory minimums expose the employer to litigation and administrative scrutiny. A bilingual contract that reflects Turkish non-derogable provisions is not optional; it is the baseline for a defensible employment relationship.

Source

Your next step

32 EOR providers can employ for you in Turkey. Compare them independently, or tell us about your hire and get a shortlist matched to your situation.

Common questions about hiring in Turkey

How long does it take to hire someone in Turkey through an EOR versus setting up a local entity?
An EOR can get an employee onto payroll in three to five days. Establishing your own legal entity in Turkey typically takes three to six months, including registration, capital requirements, and regulatory approvals.
What are the total employer payroll costs in Turkey?
Employer social contributions run at 18.5% of gross salary on top of the employee's wage. The total tax wedge on employment, which includes both employer and employee contributions plus income tax, sits at 40.3% according to OECD data.
Is there a 13th-month salary obligation in Turkey?
No. Turkey has no statutory 13th-month or bonus salary requirement.
What are the notice period and severance rules when terminating an employee in Turkey?
Notice periods range from 14 days for employees with under six months of service up to 56 days for those with more than three years of tenure. Employees with at least one year of service are entitled to statutory severance of 30 days' salary per year worked, and wrongful termination can result in reinstatement or significantly higher compensation.
How much is the minimum wage in Turkey?
The monthly minimum wage is 33,030 TRY as of 2026, based on the most recent data in our record.
How much maternity and paternity leave is an employee entitled to in Turkey?
Statutory maternity leave is 16 weeks. Paternity leave is 1 week. There is no separate statutory parental leave entitlement beyond these figures in the data we track.
Can a foreign company hire in Turkey using an independent contractor instead of an employee?
Technically yes, but the risk is real: with employer social contributions at 18.5% and employee contributions at 15%, a reclassification by the Ministry of Labour would result in substantial back obligations. For ongoing, substantive work, a properly structured employment relationship is the more defensible approach.
Can I use a PEO in Turkey?

Not in the US sense of the word. A PEO (professional employer organization) is a co-employment model under US law and needs your own local entity; Turkey has no equivalent. When a provider offers a "PEO in Turkey", it is in practice an employer of record: the provider is the legal employer and you direct the work. That is the route this guide describes. EOR vs PEO explains where the two models differ.