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Social security & payroll · Published: 28 October 2026 · 3 min read

Part-time work: contract, SGK day calculation and pay

The definition of a part-time employment contract, the principle of equal treatment, SGK premium day calculation, the missing day code, pro-rating pay and benefits, on-call work and topping up days with voluntary insurance.

For someone who works a few days a week or only part of the day, a full-time contract creates both unnecessary cost and a risk of incorrect reporting. The Labour Law provides the part-time employment contract for these situations.

Definition

A contract is part-time if the employee's normal weekly working time is considerably less than that of a comparable full-time employee at the workplace. The Regulation sets this measure at two thirds of full-time work. At a workplace with a 45-hour week, work of up to 30 hours a week counts as part-time.

It is recommended that the contract be made in writing with the working days and hours stated clearly. Our ready-made templates include part-time options: Fixed-term employment contract

Equal treatment

A part-time employee may not be treated differently from a comparable full-time employee merely because they work part-time. Pay and divisible monetary entitlements (bonuses, meal allowance, etc.) are paid in proportion to working time. For annual leave, severance pay and notice periods, a part-time employee is subject to the same rules as a full-time employee; seniority is calculated in calendar terms.

SGK day calculation: example

A part-time employee's premium days are found by dividing the total hours worked in the month by 7.5. A fractional day counts as a full day.

Amount
Working pattern 3 days a week, 6 hours a day
Hours worked in the month (about 13 working days) 78 hours
Premium days 78 ÷ 7.5 = 10.4 → 11 days
Missing days 30 − 11 = 19 days, missing day code 06

For a part-time employee too, premium-based earnings cannot be less than the daily minimum wage times the number of days reported. For an employee reported for 11 days, the floor in 2026 is 11 × TRY 1,101. For the codes: Missing day codes

Missing days and voluntary insurance

A part-time employee can top up the missing days in the month to 30 with voluntary insurance. This lets them reach the premium days required for retirement faster. The employee pays the premium: Voluntary insurance premium

On-call work

Where the work requires it, it can also be agreed that the employee will work when called. If the contract does not state weekly, monthly or annual working time, weekly working time is deemed to be 20 hours, and the employee is entitled to pay for this time even if not called. The call must be made at least four days in advance.

Checklist

  • Are the weekly working time and days written in the contract?
  • Was part-time work ticked on the hiring notification?
  • Are timesheets kept by the hour?
  • Are premium days on the payroll calculated as hours/7.5 with code 06 selected?
  • Are benefits proportional to working time?

To check the payroll: Payslip check · Salary calculator

Our related service: Payroll and social security

Legal basis: Labour Law No. 4857 arts. 13 and 14; Regulation on Issuing Premium and Service Documents for Part-Time or On-Call Work; Law No. 5510 arts. 50 and 80.