Employing foreign staff: the salary requirement and real cost
The work permit salary requirement of 1–5 times the minimum wage by occupation, an employer cost table, tax and SGK, the Turkish employee quota and common mistakes.
A foreign employee's tax and SGK obligations are the same as a Turkish citizen's: the same premium rates, income tax brackets and minimum wage exemption apply. The difference is the salary floor and employment quota imposed by work permit criteria.
Salary requirement and employer cost (2026)
The gross salary declared for a work permit cannot be below a set multiple of the gross minimum wage, depending on the occupation. Costs below are for January, without incentives and with the 2-point incentive.
| Role | Multiple | Minimum gross | Net (January) | Employer cost (no incentive) | With 2-point incentive |
|---|---|---|---|---|---|
| Senior executive, pilot | 5 | TRY 165,150 | TRY 122,529.41 | TRY 204,373.13 | TRY 201,070.13 |
| Engineer, architect | 4 | TRY 132,120 | TRY 98,915.94 | TRY 163,498.50 | TRY 160,856.10 |
| Other managers | 3 | TRY 99,090 | TRY 75,302.46 | TRY 122,623.88 | TRY 120,642.08 |
| Specialists and skilled workers | 2 | TRY 66,060 | TRY 51,688.98 | TRY 81,749.25 | TRY 80,428.05 |
| Other jobs, domestic work | 1 | TRY 33,030 | TRY 28,075.50 | TRY 40,874.63 | TRY 40,214.03 |
Net pay falls during the year as brackets change; enter the gross amount in the salary calculator for a month-by-month breakdown.
Quota: 5 Turkish employees per foreigner
The general rule is at least 5 Turkish citizens per foreign employee at the workplace. There are easements in sectors such as IT, R&D, tourism and manufacturing, and for foreigners who have been in Türkiye legally for at least one year in the last three years (up to 3 per workplace). Work permit criteria
Common mistakes
- High salary in the permit, low in SGK: the SGK service record is reviewed at renewal; under-reporting leads to refusal.
- Starting work before the permit arrives: fines for illegal employment are imposed on both employer and foreigner.
- Working outside the permitted workplace: the permit is tied to the workplace; a change of branch needs a new application.
- Delaying the SGK hiring notification: it must be filed before work starts.
- Not tracking passport and permit expiry: renewal is applied for within the 60 days before expiry.
Salary in foreign currency
Salary can be agreed in foreign currency with foreign employees; payroll is prepared by converting to TRY at the rate on the payment date and SGK is reported in TRY. Currency converter