Social Security (SGK) — Turkey

Covers pension insurance, health insurance, and general social security benefits. Automatically withheld from gross salary by employer. Calculated on gross wage between the minimum wage and a ceiling of 9 times the minimum wage (297,270 TRY per month in 2026).

Mandatory unemployment insurance contribution. Provides temporary income for eligible unemployed workers. Managed by Turkish Employment Agency (İŞKUR). Total 3% with employer contribution.

Minimum base is the 2026 minimum wage of 33,030 TRY gross per month; maximum base is 9 times the minimum wage, 297,270 TRY per month. Contributions calculated only on income within these limits. High earners pay flat maximum amount.

Foreign nationals under home country social security system exempt for 3 months. Bilateral treaties may extend exemption period significantly. Must provide proof of home country coverage.

Employer pays 20.75% of gross salary to SGK (reduced by incentive discounts for eligible private-sector employers). Covers employer portion of pension, health, and social insurance. Significant cost factor for Turkish employers.

Employer pays 2% for unemployment insurance. Combined with employee 1% makes total 3%. Due monthly alongside other payroll taxes.

Stamp tax on salary payments, withheld from the employee's gross salary by the employer. The minimum-wage portion of every salary is exempt. Managed by Turkish Revenue Administration.

Self-employed individuals pay both employee and employer portions. Must pay on at least minimum wage as base. Can choose to pay on higher voluntary base for better benefits.

All self-employed must register with SGK. Registration required even for part-time freelance work. Penalties for non-registration can be severe.