Hiring your first employee: SGK, contract and payroll steps
Workplace registration, the hiring notification deadline, employment contract, personnel file, health and safety, incentive check and first payroll; a step-by-step checklist for first-time employers.
Hiring the first employee triggers the business's social security, labour law and health and safety obligations. Doing the steps in the right order avoids fines and lost incentives in the first months.
Timeline
| When? | What? |
|---|---|
| 7–10 days before start | Check the SGK workplace file (registration number, address, NACE and hazard class), e-Bildirge access |
| 3–5 days before | ID, address, bank (IBAN in the employee's name), diploma, medical report; employment contract and job description; agree pay and benefits (gross/net) |
| At least 1 day before | SGK hiring notification (in construction, fishing and agriculture at the latest on the start day) |
| First day | Health and safety training and orientation records, open the timesheet |
| Month end | Payroll, wage payment (via bank), withholding and premium service return (26th of following month) |
Workplace registration
For new companies, workplace registration passes automatically from the trade registry to SGK; the file (address, activity code, hazard class) should still be checked. As a rule, the workplace notification is filed at the latest on the day the first employee starts.
Probation does not defer notification
Employing someone unregistered "for a trial week" is the most common mistake. Probation is insured employment; the fine for late notification in 2026 is TRY 33,030 per employee, double if found by inspection. SGK fine calculator
Documents to prepare
- Employment contract (written form required for 1 year or more, fixed-term, part-time and remote work) and job description. Employment contracts
- Overtime consent (if needed)
- Personal data privacy notice
- Personnel file: ID, address, diploma, medical report (depending on the job), contract, signed documents
- Correct occupation code. Occupation codes
Occupational health and safety
With the first employee, an occupational safety specialist and workplace doctor service is obtained according to the hazard class (most small businesses use a joint health and safety unit), a risk assessment and emergency plan are prepared and employees receive OHS training.
Incentive check
Checking the candidate before hiring (registered unemployed, receiving unemployment benefit, disabled, young) may allow a more favourable incentive. The Treasury incentive and minimum wage support require no debt and timely filing. SGK incentives · As headcount grows: Disabled employee quota
First payroll
Gross wage, SGK and unemployment premiums, income tax and stamp duty (including the minimum wage exemption) and employer cost: Salary calculator. For an employee starting mid-month, premium days are counted from the start date.
If the accountant files the notification, who is responsible?
The obligation to notify belongs to the employer; the accountant acts as an authorised user. That is why telling us the start date at least one day ahead is critical. Payroll and social security
Sources: Law No. 5510 arts. 8, 11, 102; Labour Law No. 4857 arts. 8, 75; Occupational Health and Safety Law No. 6331; SGK guide to employer obligations.