次の期限: 10/26 · リバースチャージ付加価値税(KDV-2)
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SGK occupation codes

What the occupation code reported to SGK is, how to choose it, consequences of a wrong code and how to correct it; major occupation groups.

最終更新: 2026年10月21日

このページはまだ日本語に翻訳されていません。英語またはトルコ語の内容を表示しています。

An occupation code is reported for every insured person in the start notification and the monthly withholding and premium return. It is chosen by the work actually done, not by the employee's diploma. The classification is based on the ILO's ISCO-08 standard, extended with national detail.

Structure

The code is a four-digit ISCO unit group + a dot + a two-digit national occupation (format 2411.xx). The first digit shows the major group:

First digit Major group Examples
1 Managers General manager, branch manager, sales manager
2 Professionals Accountant, engineer, lawyer, teacher, software developer
3 Technicians and associate professionals Accounting clerk, technician, sales representative
4 Clerical support workers Secretary, front office, data entry, cashier
5 Service and sales workers Sales assistant, cook, waiter, hairdresser, security guard
6 Skilled agricultural, forestry and fishery workers Gardener, livestock farmer
7 Craft and related trades workers Electrician, welder, tailor, furniture maker
8 Plant and machine operators and assemblers Forklift operator, driver, machine operator
9 Elementary occupations Cleaner, warehouse worker, courier
0 Armed forces occupations

Where to find the code

The current full list is in the e-Bildirge occupation code search; İŞKUR's occupation dictionary uses the same classification. As the list is long and updated by SGK, always use the list in the system.

Why it matters

  • Actual service credit: for certain hazardous work, the code affects early retirement.
  • Work accidents and occupational disease: the employee's real job is compared with the code in investigations.
  • Pay consistency: a highly skilled occupation reported at the minimum wage attracts attention in SGK risk analysis and can be evidence of the real wage in court.
  • Foreign employees: the position in the work permit and the SGK code must match. Work permits.

Fine and correction

Reporting a wrong occupation code is fined under Law 5510 art. 102 at 1/10 of the minimum wage per employee (2026: TRY 3,303), at most one minimum wage per document. No fine applies if the employer corrects the error on its own initiative by petition. Update the code when duties change. SGK fine calculator.