Who pays?
The employer pays overtime. As it is salary, it is subject to social security, income tax and stamp duty like normal pay; deductions are made on the payslip.
Concepts
| Concept | Definition | Pay |
|---|---|---|
| Overtime | Work beyond 45 hours a week | Hourly wage + 50% (1.5×) |
| Extra hours | Where the contract sets fewer than 45 hours, work beyond the contract up to 45 hours | + 25% (1.25×) |
| Public holiday work | Work on a national or public holiday | One extra day's pay on top of holiday pay (2 days in total) |
| Weekly rest day work | No 24-hour rest within 7 days | Paid as overtime in practice |
Hourly wage = monthly gross ÷ 225 hours (30 days × 7.5 hours).
Limits and conditions
- Overtime cannot exceed 270 hours a year.
- The employee's written consent is required; it is obtained once, at hiring or when the need arises, and is not renewed every year. The employee may withdraw it with 30 days' written notice.
- Daily working time cannot exceed 11 hours.
- If the employee wishes, they can take 1.5 hours of free time per overtime hour instead of pay, within 6 months.
- Not paying overtime is fined at TRY 4,815 per employee (2026).
Example
Gross TRY 45,000, 10 hours of overtime in a month:
- Hourly gross = 45,000 ÷ 225 = TRY 200
- Hour at +50% = TRY 300 → 10 hours = TRY 3,000 gross
- Deductions: social security + unemployment 15% (TRY 450), income tax (by bracket), stamp duty (TRY 22.77)
Legal basis
Labour Law No. 4857 art. 41 (overtime), art. 44 (national and public holidays), art. 47; Regulation on Overtime and Extra Hours.