A small payroll error comes back months later as a cancelled incentive, an administrative fine or a dispute with an employee. We run personnel work as a calendar-driven process: who started when, which incentive applies and which notification is due on which day, all in one place.
Hiring
- Information and documents: ID, address, bank account, diploma (for the occupation code), disability or retirement status, private pension preference.
- SGK hiring notification: filed via e-Bildirge at least one day before work starts. The fine for late notification is one minimum wage per employee (2026: TRY 33,030). Fines
- Employment contract: a written contract or a document showing working conditions within two months; probation up to 2 months (4 months under a collective agreement).
- Incentive check: the employee's record and the workplace's status are reviewed; the most favourable incentive is chosen. SGK incentives
- Occupational health and safety: pre-employment medical and safety training.
- Personnel file: documents legally required to be kept at the workplace.
Monthly payroll
- Timesheets (days worked, overtime, leave, sick reports) collected before the last business day of the month.
- Gross-to-net and net-to-gross; cumulative tax base, minimum wage exemption, disability allowance, private pension deductions, garnishments.
- A payslip is given to each employee; wages are paid through a bank.
- Withholding and premium service return by the 26th of the following month.
See how a salary is calculated line by line in our salary calculator, check a payslip with payroll check, and see the employer cost of the minimum wage: Minimum wage calculator.
Incentives and support
| Incentive | In brief |
|---|---|
| 5 / 2 point Treasury incentive (Law 5510 art. 81/ı) | Reduction in the employer share for employers without debt: 5 points in manufacturing, 2 elsewhere |
| Minimum wage support | TRY 1,269.90 per employee per month in 2026, subject to premium base conditions. Details |
| Unemployment Insurance Law incentives, youth and women's employment | Premium support for registered unemployed or additional employment |
| Disabled employment incentive | Entire employer share paid by the Treasury |
| R&D, technopark and investment incentive employment | Premium, income tax and stamp duty support |
Several incentives cannot be used for the same employee at once; we pick the most favourable and check conditions monthly. Premiums paid a month late can cancel an incentive retroactively.
Overtime, leave and sick reports
- Overtime requires the employee's written consent, has an annual 270-hour limit and is paid at a 50% premium. Overtime
- Annual leave entitlements and records: Annual leave guide
- Sick reports and incapacity payments are confirmed in the SGK system. Sick pay
Termination
- Determine the reason for termination and the notice period (written notice).
- Calculate severance, notice pay, unused leave and the final month's wage. Calculator
- Termination notification within 10 days, with the correct exit code. Exit codes
- Release and employment certificate; inform the employee about unemployment benefit. Unemployment benefit
Foreign employees
Work permit applications, salary and SGK notification consistent with the permit, permit renewals. Work permits
Common mistakes
- Starting someone unregistered on a "trial day" (probation is also insured employment).
- Paying part of the wage in cash; SGK and tax risk, and lost severance and unemployment rights for the employee.
- Not getting written consent for overtime.
- Keeping unsigned leave records.
- Choosing the wrong exit code; the employee cannot claim unemployment benefit and the employer faces litigation risk.
FAQs
From how many employees does job security apply? If the workplace has 30 or more employees and the employee has more than 6 months' seniority, a valid reason is required for dismissal.
How do we give payslips? On paper or electronically; a signed or electronically confirmed payslip makes proof easier in a dispute.
Do I need to apply for incentives? Most are applied by selecting the relevant law number in the notifications; some (e.g. hiring the unemployed) require İŞKUR registration and prior checks.
Sources
Law No. 5510; Labour Law No. 4857; Unemployment Insurance Law No. 4447; Social Insurance Procedures Regulation; SGK incentive circulars.