Employer of record in Turkey: SGK costs and hiring rules
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Turkey's 2026 employer premiums come to 21.75% of gross pay for a typical non-manufacturing employer, made up of 19.75% SGK social insurance after the 2-point incentive and 2% unemployment insurance; an employer outside the incentive pays 23.75%, per the Ministry of Labor and Social Security (CSGB), checked October 16, 2026. Add the EOR's own fee, published from $199 a month (Payoneer Workforce Management, formerly Skuad) to $699 (Oyster) on October 16, 2026. Ignore older figures of 20.75%, which the ministry page's own footnote still shows: for 2026 the short-term insurance premium went from 2% to 2.25%, and the larger 5-point incentive is now limited to manufacturing.
An employer of record in Turkey is a Turkish employer that hires your worker, registers them with the Social Security Institution (SGK), pays the employer premiums and runs monthly payroll, while you direct the work.
- Employer cost on a sample salary
- 21.75% (TRY 391,500) with the…on top of gross pay
- Currency
- TRY
On this page
Turkey's 2026 rates and the incentive change
| Employer type | SGK share | Unemployment | Total |
|---|---|---|---|
| No incentive | 21.75% | 2% | 23.75% |
| 2-point incentive (most non-manufacturing) | 19.75% | 2% | 21.75% |
| 5-point incentive (manufacturing) | 16.75% | 2% | 18.75% |
Source: CSGB minimum wage page, 2026 table, checked Oct 2026. The page footnote still mentions 20.75%, an older figure; the table figures are used.
The gross minimum wage is TRY 33,030.00 a month (TRY 28,075.50 net) for all of 2026. CSGB puts the employer's total cost at that wage at TRY 40,874.63 with no incentive, TRY 40,214.03 with the 2-point incentive and TRY 39,223.13 with 5 points. Employees pay 15% (SGK 14% plus unemployment 1%), plus income tax and stamp duty. There is no statutory bonus, and payroll runs monthly.
We have not yet confirmed the 2026 SGK contribution ceiling, or the Labor Law 4857 rules on annual leave, public holidays, probation, notice periods, severance pay (kidem tazminati) and weekly hours, from an official source. Severance can be a large cost, so get the EOR's written termination terms and check them with the Ministry of Labor and Social Security before you sign.
Employment costs and rules in Turkey
| Item | Turkey |
|---|---|
| Employer social contributions | 23.75% before incentives (SGK 21.75% + unemployment 2%); 21.75% with the 2-point incentive (most sectors); 18.75% with the 5-point incentive (manufacturing) |
| What the employer pays | SGK employer share 21.75% (includes short-term insurance raised from 2% to 2.25%), 19.75% with the 2-point incentive for non-manufacturing employers, 16.75% with the 5-point incentive for manufacturing; Unemployment insurance employer 2% |
| Employee contributions | 15% (SGK 14% + unemployment 1%), plus income tax and stamp duty |
| Minimum wage | TRY 33,030.00 gross per month (net 28,075.50), Jan 1 to Dec 31, 2026. Employer total cost at minimum wage TRY 40,874.63 (no incentive), 40,214.03 (2-point), 39,223.13 (5-point) |
| Mandatory bonuses | None by statute |
| Payroll frequency | Monthly |
| Sample salary used | TRY 1,800,000 per year (TRY 150,000/mo), about USD 40,000 at an assumed 45 TRY/USD (rate not fetched) |
| Employer cost on that salary | 21.75% (TRY 391,500) with the 2-point incentive; 23.75% (TRY 427,500) without |
Checked October 16, 2026. Source type: official (Ministry of Labor and Social Security minimum wage page). Sources are listed at the end of this page.
What an EOR charges to employ someone in Turkey
| Provider | EOR fee per employee per month | Deposit | Entity model (provider claim) |
|---|---|---|---|
| Payoneer Workforce Management | from $199 | None listed | Claims owned entities across APAC, MEA, Europe and the Americas |
| Pebl | $399 | Not listed | About 90% of employees on Pebl-owned entities |
| Playroll | from $399 | One month's salary per employee, refundable | No clear owned-entity claim |
| Rivermate | $319 to $639 | Not stated | Claims 38 owned entities |
| Multiplier | $459 (annual) or $499 (monthly) | Sized from costs, fees and notice period (method published, no fixed amount) | Claims owned entities in 160+ countries |
| Rippling EOR | Quote only (third-party reference: $499) | Not listed | Claims Rippling entities; no partner mention |
| Deel | $599 | Not stated by Deel | Claims owned entities in 130+ countries |
| Remote | from $599 | Waived for startups; otherwise not stated | Claims 100% owned entities in 90+ countries |
| Atlas | from $599 | Not published | Claims owned entities in 160+ countries |
| Papaya Global | from $650 | Refundable deposit, amount not stated | Uses in-country partners |
| Oyster | $699 | At least one month of total service cost, refundable (per its terms) | Owned entities and partners |
| Globalization Partners (G-P) | Quote only | Not stated | Information page claims 100+ wholly owned entities |
Source: each provider’s pricing page, checked October 16, 2026. Fees are the provider’s charge on top of salary and the employer contributions above. Some providers adjust prices by country.
Cost of one TRY 150,000 a month employee
For the example we use TRY 150,000 a month, TRY 1,800,000 a year, which assumes about 45 lira to the dollar. We did not fetch a live rate, so the provider fee is left in USD.
| Line | With 2-point incentive | No incentive |
|---|---|---|
| Gross salary | TRY 1,800,000 | TRY 1,800,000 |
| SGK employer share | TRY 355,500 (19.75%) | TRY 391,500 (21.75%) |
| Unemployment insurance, 2% | TRY 36,000 | TRY 36,000 |
| Employer cost | TRY 391,500 (21.75%) | TRY 427,500 (23.75%) |
| Salary plus employer cost | TRY 2,191,500 | TRY 2,227,500 |
| EOR fee at $599 a month | USD 7,188 | USD 7,188 |
Premium rates: CSGB, 2026. Fee: $599, the Deel and Remote price. Checked Oct 2026.
Monthly, the employer side is TRY 32,625 with the incentive and TRY 35,625 without. At 4.54 times the TRY 33,030 minimum wage, this salary may or may not be under the SGK ceiling; the 2026 multiple is still unverified. Which column applies is worth TRY 36,000 a year here, so ask the provider which one its Turkish entity uses.
Turkish contractors and their risk
Turkish freelancers who invoice you cover their own premiums, which removes the 21.75%. A freelancer who in fact works your hours, for you alone, under your managers, looks like staff, and the uncollected SGK premiums would be the first claim. Independent project work suits contractor management platforms; a contractor of record takes on the classification question.
Picking an EOR in Turkey
| Provider | Our score | EOR fee per month | Entity model |
|---|---|---|---|
| Multiplier | $459 (annual) or $499 (monthly) | Own legal entities in every country (claim) | |
| Oyster | $699 | Owned entities and partners | |
| Remote | from $599 ($699 in a March 2026 help article) | 100% owned entities in 90+ countries (claim) | |
| Playroll | from $399 | No owned-entity claim | |
| Pebl | $399 | About 90% of employees on Pebl entities | |
| Deel | $599 | Wholly owned entities in 130+ of 150+ countries (claim) |
HRPricing scores dated October 17, 2026; prices and entity claims from provider sites on October 16, 2026.
The Turkey-specific question: does the provider's Turkish entity qualify for the 2-point incentive, and does it pass the saving on to you or bill the 23.75% rate? See our scoring method, the ranked list and reviews of Remote, Deel and Oyster.
Own company in Turkey or an EOR
Through an EOR, three Turkish staff at $599 cost $21,564 a year in fees. Your own company would register with SGK and handle premiums, income tax and stamp duty withholding itself. Our EOR versus entity guide covers the decision, and the EOR cost index compares Turkey with nearby markets.
Frequently asked questions
What does an employer of record in Turkey cost?
What is the SGK employer rate in Turkey in 2026?
What is the minimum wage in Turkey in 2026?
What severance applies in Turkey?
Sources (8)
- Pebl: Pebl EOR pricing (checked Oct 16, 2026)
- Playroll: Playroll pricing (checked Oct 16, 2026)
- Multiplier: Multiplier pricing (checked Oct 16, 2026)
- Deel: Deel pricing (checked Oct 16, 2026)
- Remote: Remote pricing (checked Oct 16, 2026)
- Oyster: Oyster pricing (checked Oct 16, 2026)
- Payoneer Workforce Management (formerly Skuad): Skuad pricing (checked Oct 16, 2026)
- csgb.gov.tr/poco-pages/asgari-ucret (checked October 16, 2026)
This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.