Social security for foreigners working in Türkiye
SGK registration of foreign employees, social security agreements and the posting certificate, avoiding contributions in two countries, foreign managers and an employer checklist.
When a foreigner starts working for a company in Türkiye, two questions come up together: is there a work permit, and in which country will they be insured? The work permit is a separate process: Work permit criteria. This article covers the insurance side.
The rule: whoever works in Türkiye is insured in Türkiye
A foreigner working for an employer in Türkiye under an employment contract is generally insured under 4/a. The SGK hiring notification is filed before the employee starts work; contribution rates, the contribution ceiling and income tax are the same as for Turkish staff: SGK hiring notification · Cost of employing foreign staff
Agreeing the salary in foreign currency, or having it paid by the parent company abroad, does not change this rule. The employer in Türkiye converts the salary into Turkish lira and reports it.
The exception: countries with a social security agreement
Türkiye has signed reciprocal social security agreements with many countries. Most of them allow an employee sent temporarily by an employer in one country to the other to remain in the home country's system for a set period. This way, contributions are not paid in two countries for the same person.
| Employee on a temporary posting | Employee hired in Türkiye | |
|---|---|---|
| Employment contract | Continues with the employer abroad | Signed with the employer in Türkiye |
| Insurance | In the home country for the period in the agreement | In Türkiye (4/a) |
| Document needed | Posting certificate from the home country's institution | — |
| Duration | Depends on the agreement; extensions require the approval of both institutions | Unlimited |
The posting certificate is obtained from the social security institution in the employee's home country and submitted to the SGK provincial directorate in Türkiye. Without it, the employee must also be insured in Türkiye.
The current list of agreement countries and the periods in each agreement are published on the SGK website. Coverage varies from country to country; check in the relevant agreement which branches (pension, health, occupational accidents) are included.
Coming from a country without an agreement
Without an agreement, a foreigner working in Türkiye is generally insured in Türkiye, and if insurance at home also continues, contributions may be paid in both countries. In that case the rules of both countries should be reviewed together before work begins; an application can be made to the SGK for certain special situations.
Foreign shareholders and managers
The insurance status of foreign shareholders depends on the type of company and their role; the rules that apply to Turkish shareholders are the starting point: SGK status of company shareholders. A salaried foreign manager who is not a shareholder falls under 4/a. Because factors such as whether the shareholder lives in Türkiye can change the outcome, confirm with the SGK provincial directorate before work begins.
Pensions and service records
When a foreigner who has paid contributions in Türkiye returns home, insurance periods in the two countries can be combined for pension entitlement if there is an agreement. Without an agreement, these periods count only in the Turkish system. That is why the record of contributions paid (via e-Devlet) should be kept.
Employer checklist
- Do not let the employee start before the work permit is approved.
- Look at the employee's nationality and contract: on a temporary posting, or hired in Türkiye?
- If on a temporary posting, obtain the posting certificate before work begins and track its expiry.
- If hired in Türkiye, file the hiring notification before the start date.
- Plan the extension application before the certificate expires; once it expires, the employee becomes insured in Türkiye.
Legal basis: Social Insurance and General Health Insurance Law No. 5510 art. 4; International Labour Force Law No. 6735; bilateral social security agreements to which Türkiye is a party.