Most fines businesses face arise from a late notification, an invoice not issued or a contract not put in writing. This page brings the three sources together. Amounts are for 2026.
1. SGK administrative fines (Law 5510 art. 102)
SGK fines are multiples of the gross minimum wage at the date of the breach. The 2026 base is TRY 33,030. If paid within 15 days of notification there is a 25% reduction; an objection can be filed with SGK in the same period and, if rejected, with the labour court within 30 days.
| Breach | Measure | 2026 amount |
|---|---|---|
| Late employment start notification | 1 minimum wage per employee | TRY 33,030 |
| Same breach found by inspection | 2 minimum wages per employee | TRY 66,060 |
| Repeated within a year | 5 minimum wages per employee | TRY 165,150 |
| Late workplace notification: balance-sheet basis | 3 minimum wages | TRY 99,090 |
| Late workplace notification: operating-account books | 2 minimum wages | TRY 66,060 |
| Late workplace notification: no books | 1 minimum wage | TRY 33,030 |
| Late monthly withholding and premium return (original) | 1/5 minimum wage per employee, max 2 minimum wages per return | TRY 6,606 / max TRY 66,060 |
| Late monthly return (supplementary) | 1/8 minimum wage per employee, max 2 minimum wages | TRY 4,128.75 / max TRY 66,060 |
| Missing-days documents not submitted on time | Half a minimum wage per employee | TRY 16,515 |
| Books not produced: balance-sheet basis | 12 minimum wages | TRY 396,360 |
| Books not produced: operating-account books | 6 minimum wages | TRY 198,180 |
| Documents not produced: no books | 3 minimum wages | TRY 99,090 |
| Non-compliant payroll | Half a minimum wage per payroll | TRY 16,515 |
| Wrong data including occupation code | 1/10 minimum wage per employee, max 1 minimum wage | TRY 3,303 |
| Obstructing an inspection | 5 minimum wages | TRY 165,150 |
Calculate an SGK fine with the early-payment reduction.
2. Labour Law administrative fines (Law 4857, 2026)
Labour Law fines are increased each year by the revaluation rate; the 2026 increase is 25.49%. They are applied by the Ministry of Labour and Social Security (regional directorates).
| Article | Subject | 2026 amount | Measure |
|---|---|---|---|
| 98 | Sham principal employer–subcontractor notification | TRY 302,484 | Each |
| 99/1-a | Breach of equal treatment (art. 5) | TRY 2,531 | Per employee |
| 99/1-b | Breach of temporary employment rules (art. 7) | TRY 4,235 | Per employee |
| 99/1-c | Terms of employment not given in writing (art. 8), on-call / remote work (art. 14) | TRY 2,531 | Per employee |
| 99/1-d | Employment certificate not issued or untrue (art. 28) | TRY 2,531 | Per employee |
| 100 | Breach of collective dismissal rules (art. 29) | TRY 9,943 | Per employee |
| 101 | Obligation to employ disabled persons and ex-convicts (art. 30) | TRY 37,748 | Per person not employed per month |
| 102/a | Unpaid / underpaid wages, not paying via bank, paying below minimum wage | TRY 2,734 | Per employee per month |
| 102/b | No payslip (art. 37), breach of wage-deduction rules (art. 38) | TRY 9,943 | |
| 102/c | Overtime pay, free time and employee consent (art. 41) | TRY 4,815 | Per employee |
| 103 | Annual leave: splitting, leave pay, payment on termination, not granting leave (arts. 56, 57, 59, 60) | TRY 4,815 | Per employee |
| 104 | Working hours, breaks, night work, child and women workers, personnel file (arts. 63, 68–76) | TRY 26,620 | |
| 104 | Non-compliant make-up work (art. 64) | TRY 4,815 | Per employee |
| 107 | Not informing inspectors, obstructing inspection, pressuring employees who testify | TRY 241,992 |
Practical note: in workplaces with employees, the three most common fines relate to missing written contracts / terms of employment (99/1-c), payslips not issued (102/b) and annual leave (103). All three can be prevented with orderly documentation.
3. Tax penalties (Tax Procedure Law No. 213, 2026)
Tax loss penalty (art. 344)
If tax is not assessed on time or is under-assessed, a penalty of one times the lost tax is imposed; three times for evasion (fake invoices etc.). Delay interest is also charged from the due date. Penalty reduction (art. 376) and settlement are available if paid on time. Compare the options: Tax loss penalty calculator.
General irregularity penalties (art. 352)
| Taxpayer group | 1st degree | 2nd degree |
|---|---|---|
| Capital companies | TRY 35,000 | TRY 17,000 |
| First-class merchants and professionals | TRY 17,000 | TRY 8,700 |
| Second-class merchants | TRY 8,700 | TRY 6,000 |
| Other income taxpayers filing returns | TRY 6,000 | TRY 4,000 |
| Simplified-method taxpayers | TRY 4,000 | TRY 2,600 |
| Tradesmen exempt from income tax | TRY 2,600 | TRY 1,700 |
Late returns, uncertified books or late entries are first- or second-degree irregularities.
Special irregularity penalties (art. 353)
| Act | 2026 amount |
|---|---|
| Invoice, expense voucher or freelance receipt (incl. e-documents) not issued or obtained, or a different amount written | 10% of the amount that should have been stated, at least TRY 17,000; annual total max TRY 17,000,000 |
| Repeated findings (minimums) | 2nd TRY 35,000 · 3rd TRY 53,000 · 4th TRY 70,000 · 5th TRY 87,000 · 6th and later TRY 170,000 |
| Retail receipts, cash register receipts, delivery notes (incl. e-delivery notes) not issued | TRY 17,000 per document (rising on repetition); max TRY 1,700,000 per finding, TRY 17,000,000 a year |
| Accounting standards, chart of accounts, financial statements | TRY 110,000 |
| Not using tax ID numbers where required | TRY 3,500 |
Failure to provide information and electronic obligations (art. 355 repeated)
| Taxpayer | Base penalty |
|---|---|
| First-class merchants and professionals | TRY 35,000 |
| Second-class merchants, simplified method, farmers keeping books | TRY 17,000 |
| Others | TRY 8,700 |
Failure to switch to mandatory e-documents such as e-Invoice and e-Ledger (art. 242) is penalised under this article. Payments and collections not made through banks or similar institutions are penalised at 5% of the transaction amount.
Reductions and settlement
- Voluntary disclosure (art. 371): no tax loss penalty if tax is declared before the administration detects it; paid with a surcharge. Details: tax penalties and voluntary disclosure.
- Penalty reduction (art. 376): one half of the tax loss penalty the first time, one third thereafter; one half for irregularity penalties. Conditions: payment within 30 days of notification and no lawsuit.
- Compare the options: Tax loss penalty, voluntary disclosure and reduction.
- Settlement: pre-assessment and post-assessment settlement can be requested. In 2026, settlement for irregularity and special irregularity penalties is available if the penalty exceeds TRY 40,000.
Late payment interest
Taxes and premiums not paid on time attract 3.7% a month (from 13.11.2025), with fractions counted by days. Late payment interest calculator.
Sources
- Law No. 5510 art. 102; SGK circulars on administrative fines
- Labour Law No. 4857 arts. 98–108; 2026 revaluation rate 25.49%
- Tax Procedure Law arts. 344–376; Tax Procedure Law General Communiqué No. 588 (2026 penalty amounts)