Cost of hiring an employee in Turkey
In Turkey the employer pays social security and unemployment insurance on top of the gross salary, and salaries are usually agreed net. A minimum-wage employee costs ₺40,214.03 a month in 2026; for higher salaries the cost rises during the year as income tax brackets fill up.
Monthly employer cost by net salary, 2026
| Net salary | Average gross | Standard employer | Manufacturing | Technopark R&D | Cost per lira of net pay |
|---|---|---|---|---|---|
| ₺28,075.50 | ₺33,030 | ₺40,214 | ₺39,223 | ₺36,952 | ₺1.43 |
| ₺40,000 | ₺51,885 | ₺63,170 | ₺61,613 | ₺53,944 | ₺1.58 |
| ₺50,000 | ₺68,201 | ₺83,034 | ₺80,988 | ₺68,329 | ₺1.66 |
| ₺75,000 | ₺108,990 | ₺132,695 | ₺129,425 | ₺104,291 | ₺1.77 |
| ₺100,000 | ₺150,118 | ₺182,769 | ₺178,265 | ₺140,344 | ₺1.83 |
| ₺150,000 | ₺241,876 | ₺294,485 | ₺287,228 | ₺215,004 | ₺1.96 |
| ₺200,000 | ₺327,855 | ₺392,138 | ₺383,271 | ₺279,430 | ₺1.96 |
Averages over the 12 months of 2026 with net pay fixed every month. The first row is the minimum wage.
What the employer pays
- Employer SGK: 21.75% of gross pay (short-term insurance 2.25%, pensions 12%, general health insurance 7.5%), on pay up to ₺297,270 a month.
- Unemployment insurance: 2%.
- Treasury incentive: employers with no social security debts get 2 points off employer SGK in 2026 (5 points in manufacturing until the end of 2026).
- Minimum wage support: ₺1,270 a month per eligible employee, set off against contributions. It is not included in the table.
- Technopark R&D, design and software staff: the income tax and stamp tax on their wages (up to 40 times the minimum wage) are not paid over, and the state covers half of the employer's SGK, until the end of 2028.
Hiring foreign employees
Foreign employees on a Turkish contract are taxed and insured like Turkish employees. People posted from a country with a social security agreement can stay in their home system for the agreed period with a certificate of coverage.
Sources: SGK 2026 employer contribution rates, Law 7566, SGK incentive guide, Laws 4691 and 5746. More in the methodology.