Table of Contents

Turkey

Table of Contents

Currency

Turkish Lira (TRY)

Payroll Frequency

Monthly

Employer Taxes

22.5%

About Turkey

The nation of Turkey is located at the crossroads between Europe and Western Asia. It is bordered by several nations, including Greece and Bulgaria. Turkey boasts a rich history as demonstrated by the diverse civilizations that have inhabited the region, including the Assyrians and the Greeks in ancient times, eventually leading to the Ottoman Empire led by Suleiman the Magnificent which lasted centuries and encompassed much of southeastern Europe, Western Asia, and North Africa. The country eventually abolished the monarchy as part of the Turkish War of Independence in 1922, which led to Mustafa Kemal Atatürk as the nation’s first president.

Tourism comprises a significant part of Turkey’s economy and with two of the Seven Wonders of the Ancient World (Temple of Artemis and Mausoleum at Halicarnassus), the country attracts millions of visitors a year. Its capital is located at Ankara, although Istanbul is its largest city. About 80 percent of the country’s citizens identify as Turkish and are Muslims, with Kurds forming the next largest ethnic group. An estimated 2.5% of Turkey’s population are international migrants and the nation is currently host to the largest number of refugees in the world (mostly from Syria).

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Employment Relationship

• Permanent Employment

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.

• Fixed-Term or Specific-Purpose Contracts

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.

• Temporary Employment Contratcs

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.

Probationary Period

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.

Working Hours

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.

Holidays / PTO

• Statutory Holidays

2026

  • January 1 - New Year's Day
  • March 20 - Ramadan Feast
  • March 21 - Ramadan Feast Holiday
  • March 22 - Ramadan Feast Holiday
  • April 23 - National Sovereignty and Children's Day
  • May 1 - Labor and Solidarity Day
  • May 19 - Commemoration of Atatürk, Youth and Sports Day
  • May 27 - Sacrifice Feast
  • May 28 - Sacrifice Feast Holiday
  • May 29 - Sacrifice Feast Holiday
  • May 30 - Sacrifice Feast Holiday
  • July 15 - Democracy and National Unity Day
  • August 30 - Victory Day
  • October 29 - Republic Day

2027

  • January 1 - New Year's Day
  • March 10 - Ramadan Feast
  • March 11 - Ramadan Feast Holiday
  • March 12 - Ramadan Feast Holiday
  • April 23 - National Sovereignty and Children's Day
  • May 1 - Labor and Solidarity Day
  • May 16 - Eid al-Adha
  • May 17 - Sacrifice Feast Holiday
  • May 18 - Sacrifice Feast Holiday
  • May 19 - Commemoration of Atatürk, Youth and Sports Day
  • May 19 - Sacrifice Feast Holiday
  • July 15 - Democracy and National Unity Day
  • August 30 - Victory Day
  • October 29 - Republic Day

• Paid Annual Leave

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.

• Sick Leave

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.

• Maternity Leave

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. 

• Paternity Leave

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.

Termination of Employment

• Notice Period

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.

• Severance Benefits

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.

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