Global coverage
Available in +150 countries
Employer costs, taxes, minimum wage and leave rules for hiring here, plus the faster route: hire a contractor with Ontop, no local entity needed.
2026
Currency
TRY ₺ (Turkish Lira)
Employer contributions
~20.5% employer SGK (pension 11% + health 7.5% + unemployment 2%)
Minimum wage
TRY 22,104/month (2026 H1)
Payment frequency
Monthly
Calendar year (Jan 1 - Dec 31)
Capital
Ankara
Timezone
TRT (GMT+3)
Employee or contractor
If the work is project-based or you need to move fast, a contractor gets you the same talent with a fraction of the paperwork.
Employee
~TRY 60,250 total
/month
For a gross salary of
TRY 50,000 gross/month
Setup
Local entity or employer of record, plus tax and social security registration
Employer contributions
~20.5% employer SGK (pension 11% + health 7.5% + unemployment 2%)
Mandatory extras
Ikramiye (Annual Bonus)
Monthly admin
Monthly payroll - muhtasar by 26th - SGK contributions - annual March declaration
Contractor with Ontop
No local entity
$49
/contractor/month
The agreed rate, plus Ontop from $49 per contractor per month.
Sign a contract, yours or an Ontop template. No local registration on your side.
No employer contributions: the contractor handles their own taxes and social security.
One payment per invoice, in one payroll run.
Paid into their Ontop Global Account in USD.
See the full side-by-side comparison
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A contractor's rate usually covers their own taxes, so compare total cost, not just gross pay. Run your numbers in the contractor vs employee calculator.
Hiring here: the full breakdown
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Payroll guide
Employer costs come on top of gross pay. Use these figures to budget a hire and to compare it with a contractor rate.
Total monthly cost
~TRY 60,250 total
Example gross salary
TRY 50,000 gross/month
~TRY 31,350 net
Net pay to the employee
Tax and employee contributions
Withheld from gross pay
~TRY 10,250 SGK employer
Employer contributions on that salary
Employer contributions
~20.5% employer SGK (pension 11% + health 7.5% + unemployment 2%)
Employee contributions
~14% employee SGK + income tax
Total cost above gross
~22.5% above gross
Figures are estimates for planning. Rates change with each budget and can vary by sector, so confirm them before you make an offer.
What people earn here, from the legal floor to the main cities, plus the extra pay most employers budget for.
National average
~TRY 50,000
Per month
Istanbul
TRY 70,000 - 180,000
~50%
Ankara
TRY 55,000 - 130,000
~25%
Monthly gross. National average salary per year:
~TRY 600,000
Minimum wage
TRY 22,104/month (2026 H1)
Paid:
Monthly
Extra pay
Ikramiye (Annual Bonus)
Discretionary, 13th month common in large firms
December
Collective agreements can set sector minimums above the national one. Check whether one applies to the role before you set the salary. Next step: estimate the full cost of an employee.
Who collects what, how often, and what happens when a payment is late.
Income tax brackets
15% up to TRY 158,000 / 20% / 27% / 35% / 40%
Tax year:
Calendar year (Jan 1 - Dec 31)
Filing calendar
Monthly by 26th (muhtasar)
Social security payments
March 25 (annual declaration)
Income tax
End of February
Employee tax certificate
Yil Sonu Gelir Belgesi
March 25
Annual return
Yillik Gelir Vergisi Beyannamesi
Late payment penalties
Late SGK: 5x base rate annual; late GV: 5x base rate + 50% penalty
Who collects what
GIB (Gelir Idaresi Baskanligi)
Income tax
SGK
Social security
Calisma ve Sosyal Guvenlik Bakanligi
Labor law and inspection
The time off and paid leave every employee is entitled to by law. Budget for it when you compare an employee with a contractor.
Annual leave
Yillik Ucretli Izin
14 days (1-5 yrs) / 20 days (5-15 yrs) / 26 days (15+ yrs)
Public holidays
~15 public holidays
Sick leave
Rapor (Hastalik)
Employer: first 2 days; SGK: from day 3 at 2/3 salary
Maternity leave
16 weeks (112 days)
2/3 salary via SGK
The contracts you can use, and what ending an employment relationship costs.
Permanent
Belirsiz Sureli Is Sozlesmesi
Fixed term
Belirli Sureli Is Sozlesmesi
Independent contractor
Hizmet Sozlesmesi / Serbest Meslek
Collective agreements
Toplu Is Sozlesmesi (TIS)
Ending employment
Kidem Tazminati (Severance)
How it is calculated
30 days/year of service (capped at ceiling: TRY 45,382 per year, 2026)
Calling someone a contractor does not make them one. If the role works like employment in practice, local authorities can reclassify it, with back contributions and penalties.
The errors that most often trigger back payments and penalties here, and what to do instead.
Kidem Tazminati (Severance) Fund Non-Accrual
Risk Level: HIGH
Turkish employers must accrue kidem tazminati (30 days salary per year) but there is no separate fund - it is paid directly on termination. Employers who fail to maintain sufficient reserves face liquidity crises and court enforcement. Turkey's long-discussed transition to a severance fund system has not yet been implemented as of 2026.
SGK Basis Manipulation for Minimum Wage Workers
Risk Level: HIGH
Many Turkish employers declare the minimum wage for SGK purposes while paying above-minimum wages as 'expense reimbursements.' SGK auditors use lifestyle analysis and bank records to identify hidden income. Penalties include 5x the undeclared contribution plus criminal referral for systematic fraud.
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Next topicOntop is the Global Workforce Engine for contractor teams: contracts, compliance documents and payments in 150+ countries.
150+
countries
$49
per contractor per month
1 run
to pay your whole team
USD
Global Account for every contractor
FAQ
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Ontop works with contractors, not employees. As Contractor of Record, Ontop handles contracts, compliance documents and payments for contractors in 150+ countries. To employ someone, you need a local entity or an employer of record. Ontop doesn't act as your employer of record.
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Employers pay contributions on top of gross salary. The cost table on this page shows the rates that apply here and a worked monthly example. A contractor with Ontop costs the agreed rate plus Ontop from $49 per contractor per month.
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Many countries require an extra month or an annual bonus for employees. The salaries section on this page shows the one that applies here and when it is usually paid. Contractors are paid what you agree in the contract.
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Employers withhold income tax and the employee's social security share every pay run, then pay them to the local authorities. The taxes section on this page lists the brackets, rates and filing deadlines that apply here.
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Yes. The contractor vs employee calculator compares the full cost of an employee, employer contributions included, with a contractor rate plus Ontop's monthly fee.
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When the work is project-based, you need to start fast or you don't have a local entity. If the person will work fixed hours, under your direction and only for you, local law may treat them as an employee, so hire them as one.
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Misclassifying employees as contractors, missing tax and social security deadlines, and ignoring collective agreements that set higher wage floors. The mistakes section on this page covers the ones that come up most often here.
Compare employer costs, taxes and contractor rules in nearby countries:
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.