As of March 2024, the estimated population of Turkey is 85,816,199 people.
The currency in Turkey is the Turkish Lira (TRY). The currency symbol is ₺.
Turkiye's labor law defines a permanent employment contract as an employment contract signed for an indefinite term. Any contract that does not include a fixed term is deemed to be concluded for an indefinite term. Such contracts can be terminated at any time by either party by giving a notice to the other.
Turkey's labor law does not mandate the conclusion of all employment contracts in writing. However, the written form is required for employment contracts with a fixed duration of 1 year or more. Employers and employees are free to choose the type of contract that they wish to conclude. In cases where no written contract has been made, the employer must provide a written document to the employee specifying the following information: general and special conditions of work, daily or weekly work hours, basic wage and any other benefits, frequency of remuneration, duration of the contract (if it is a fixed-term contract) as well as conditions concerning contract termination. This statement must be provided within 2 months of concluding the contract.
Under Turkiye's labor law, a temporary employment relationship can be established through a private employment agency or by assignment within a holding company or another workplace belonging to the same group of companies. During the transfer arrangement, the employee’s original employment contract with their employer (the transferor) remains valid, but the employee works under the supervision of the new employer (the transferee). The transferee can assign tasks to the employee and must provide training to address any health and safety risks. Such contracts can be formed for a maximum of 6 months, and can be renewed twice. A temporary employment relationship through a private employment agency occurs when a private employment agency, authorized by the Turkish Employment Agency, enters into a temporary worker supply contract with an employer and temporarily transfers its employees to that employer. Temporary contracts can be established for the duration of suspension, without a time limit in case of seasonal work and domestic services, and for a maximum of 4 months in other cases. The basic working conditions of a temporary worker during their employment at the workplace of the employer employing them cannot be less favorable than those that would be provided if these workers were directly employed by the same employer for the same job.
Turkiye's Labor Code allows for the use of a probationary period in employment contracts. The maximum duration of the probationary period is 2 months but it can be extended to 4 months by collective agreement. During the probationary period, both parties are free to terminate the contract without a notice period or severance. An employee’s entitlement to wages and other rights for the days worked are preserved.
Turkiye's labor law defines the standard workweek as 45 hours. Employees working more than these hours are eligible for overtime. Unless the employment contract stipulates otherwise, working time is to be divided equally by the number of days worked in a week at the organization. Provided that the parties have so agreed, working time may be divided differently among the days of the week worked on the condition that the daily working time does not exceed 11 hours. In this case, within a time period of 2 months, the employee's average weekly working time shall not exceed 45 hours. This average period of 2 months may be increased to 4 months by collective agreement.
2026
2027
Employees who have completed a minimum of 1 year of service with their employer, including any probation period, shall be allowed to take paid annual leave. Employees cannot waive their right to paid annual leave. The following paid annual leave requirements do not apply to employees engaged in seasonal or other occupations which, due to their nature, last less than 1 year. For service between 1 and 5 years (5 included), the duration of annual leave is 14 days. For service between 5 and 15 years, the duration of annual leave is 20 days. For service of more than 15 years (15 included), the duration of annual leave is 26 days. Those working in underground jobs are entitled to 4 extra days of annual leave. Annual leave for those under 18 years of age or above 50 is at least 20 days. In calculating the length of service required to qualify for paid annual leave, the total period during which employees have been employed in 1 or more establishments belonging to the same employer shall be considered.
The labor law of Turkiye entitles employees to paid sick leave for a maximum period of 1 week upon the production of a medical report. Sick leave is fully paid for by the employer. The employer may grant the employee additional unpaid sick leave. Any convalescent or sick leave that is taken by the employee must not be deducted from the employee's annual leave entitlement. Employees can request financial assistance from the Social Security Institute if they are covered and meet the eligibility criteria beginning on the third day of incapacity to work.
Turkiye's labor law provides female employees with 24 weeks of maternity leave: 8 weeks before delivery and 16 weeks after delivery. In case of a pregnancy with multiple children, an extra 2-week period shall be added to the 8 weeks after delivery, during which female employees must not work. However, a female employee whose health condition is deemed suitable, as confirmed by a physician's certificate, may work until 2 weeks before delivery if she wishes. In this case, the time during which the female employee has worked shall be added to her maternity leave after delivery. In case of early birth, the remaining leave is added to post-natal leave. The periods mentioned above may be extended before and after delivery if deemed necessary because of the female employee's health and the nature of her work. The increased time increments shall be indicated in a physician's report. Employees are entitled to 66.7% of the average daily earnings of the employee for the duration of the maternity leave, paid by the Social Security Institute of Turkiye.
Turkiye's Labor Act provides employees in the private sector with 10 days of paid paternity leave if their spouse has given birth. In the case of adoption, private sector employees are entitled to 3 days of paid leave. The leave is to be paid by the employer.
Turkey's Labor Act states that before terminating a continuous employment contract made for an indefinite period, the terminating party must serve a notice to the other party. The minimum duration of the notice period depends on the employee's length of service as follows: For employees who have worked for less than 6 months, the notice period is 2 weeks For employees who have worked for more than 6 months but less than 1.5 years, the notice period is 4 weeks For employees who have worked for more than 1.5 years but less than 3 years, the notice period is 6 weeks For employees who have worked for more than 3 years, the notice period is 8 weeks These are minimum periods and may be increased by agreement between the parties. The party that fails to observe the notice period must pay compensation equivalent to the wages corresponding to the notice period's duration. The employer may terminate the employment contract by paying the wages corresponding to the term of notice in advance.
Per Turkish labor law, an employee becomes eligible for severance pay if they have completed at least 1 year of service with their employer. Where an employer has dismissed an employee and has given an advance notice period, the employee is eligible to receive severance pay. If an employee terminates the contract by resignation, they will not be eligible for severance pay. Severance pay is calculated as 1 month's gross wages for each year of employment. The Ministry of Treasury and Finance publishes an updated ceiling every January and July. The statutory ceiling effective July 1, 2026, is TRY 73,729.87 (Turkish lira). Employers must also pay out any unused annual leave to employees upon termination.
The retirement age in Turkey is 60 years for male employees and 58 for female employees. Employees become eligible for an old-age pension upon reaching this age and completing 7,200 days of contributions to the National Social Security program. The pension is based on the employee's average lifetime earnings, adjusted according to Turkey's GDP growth and the change in inflation [(1 + CPI + 30% GDP)]. The accrual rate is 2% for one year of coverage, and it cannot exceed 90% of the pension. The source of funds for the old-age pension, disability, and survivors benefits provided by the Social Security Institute is the contributions made by employees and employers. Effective 2026, the government set its matching contribution under both BES programs to 20%. The maximum government match is TRY 79,272.00 (Turkish lira). Pre-retirement withdrawals are now allowable, and participants can withdraw up to 50% of their account balance before reaching age 56 under certain conditions. The age limit to enroll in the OKS has been removed. Previously, only employees younger than 45 were eligible to enroll.
The Social Security Institute of Turkey provides a monthly pension to survivors in the case of death of an employee entitled to receive an old-age or disability pension at the time of death. The monthly pension is also available to survivors of employees who died due to an occupational accident or disease. The benefits are equal to 70% of the average monthly remuneration of the employee. Legal survivors include spouses, children under 18 years of age (or under 20 if still in school), and the employee's parents. The survivors are eligible for pensions if the deceased employee had paid 9000 days of insurance. The pension is divided among the survivors as follows: 50% is paid to the widowed spouse, 75% is paid to the childless widowed spouse 25% is paid to the children 50% is paid to the orphan children 25% is paid to the parents of the deceased employee Survivors of employees who die in a work accident or due to an occupational disease are also entitled to the same benefits.
The Social Security Institute of Turkiye provides disability pensions for insured employees. The employee must have lost 60% of their working capacity to be eligible for the disability pension. An employee becomes eligible for a disability pension if they have been insured for at least 10 years and paid contributions for a total of 1,800 days. The amount of the disability pension is calculated by multiplying the average monthly income of the employee by an accrual factor equal to 2% for each year the employee has been insured. The accrual factor cannot be more than 90%. In case of disability due to work accidents or occupational diseases, insured employees are entitled to benefits. Temporary disability benefits are paid as half of the daily income in case of inpatient treatment and two-thirds of the daily income in case of outpatient treatment. In case of permanent disability resulting in loss of earning power by at least 10%, the benefit is paid as 70% of the monthly income for complete disability and proportionately for partial disability.
In Türkiye, both residents and non-residents are subject to income tax. Residents are defined as persons who have permanent residence in Türkiye or who have stayed in the country for more than 6 months in a year. Türkiye's tax year is the same as the calendar year, running from January 1 through December 31. Personal income tax rates vary between 15% and 40%, depending on the annual taxable income. Wage income up to the amount of the monthly gross minimum wage is exempt from income tax for all employees. The exemption is applied to the minimum-wage portion of every employee's earnings.
The following visa categories are granted by Türkiye:
Tourist or Businessperson Visas
Official Visas
Student or Education Visas
Working Visas
Other Visas
Foreign nationals who wish to work in Türkiye are required to obtain a work permit. A work permit for fixed-term employment is granted for 1 year. After this duration, the permit can be extended to 2 years and 3 years thereafter, as long as the employee works for the same employer and in the same profession. Indefinite-period work permits are also issued to foreign nationals who have stayed uninterruptedly in Türkiye for 8 years or to those who are nationals of countries with which Türkiye has signed an agreement for indefinite work permits. Foreign nationals who wish to work in Türkiye independently can obtain a work permit if they have stayed in Türkiye legally and uninterruptedly for at least 5 years. To obtain a work permit, foreign employees can apply to the Republic of Türkiye consulates in their country of residence. The consulates forward applications to the Ministry of Foreign Affairs of Türkiye. The Ministry of Foreign Affairs grants the permit if an application meets the requirements. In workplaces that are subject to the balance-sheet accounting method, for each foreign national for whom a work permit application is submitted, the employer must employ at least 5 Turkish citizens. Turquoise Cards are granted to qualified foreign nationals whose applications are approved based on factors such as education, professional experience, contributions to science and technology, economic or employment impact in Türkiye, and recommendations from the International Labor Policy Advisory Board. The card is initially issued for a 3-year transitional period. Turquoise Cardholders enjoy the same rights as holders of an indefinite work permit under the Law. The spouse and dependent children of a Turquoise Card holder are issued a document serving as a residence permit, in accordance with applicable legislation.
