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 within daily minimum and maximum limits.

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

Minimum daily base approximately 245 TRY (based on minimum wage). Maximum daily base approximately 1,830 TRY. 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 20.5% of gross salary to SGK. 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.

Small stamp duty applied to employment contracts and salary payments. Paid by employer on behalf of employee. 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.