Hire in Turkey — İş Kanunu 4857, SGK 4(a), and gelir vergisi on the local cycle.
No Turkish Ltd. Şti. setup, no SGK (Sosyal Güvenlik Kurumu) registration on your side. Bordero staffs a Türkiye EOR entity, drafts an İş Kanunu 4857-aligned contract, registers with SGK 4(a), applies gelir vergisi (income tax) on the cycle, and books kıdem tazminatı (severance) accrual.
Turkish labour law is anchored on İş Kanunu (Law No. 4857). Probation under Art. 18 caps at two months (60 days). Notice under Art. 17 steps by tenure and v1 picks the 28-day mid-tenure bucket as the flat default; kıdem tazminatı (severance) under Art. 147 accrues as the ER-side standalone liability.
Statutory social contributions are routed through SGK 4(a) (4/a sigortalı — mandatory for blue-collar + white-collar private-sector workers): 14% simplified EE approximation in v1, with the per-insured rate and the wage-base ceiling NOT applied (declared on the payslip notice). Gelir vergisi is bracket-aware under GVK (Gelir Vergisi Kanunu) and reconciled through the year-end tax return — v1 collapses the bracket math to a flat 20% effective rate, with the payslip notice surfacing the approximation.
Median 24h from signed order form to country-specific contract in Turkey.
- the Republic of Turkey
- Art. 18
- ₺
Compliance snapshot
Turkey — what Bordero carries on the ledger.
The collapsed percentages are v1 demo approximations — declared on the payslip notice and replaced with cap- and bracket-aware math for non-trivial demographics before paying a hire. Talk to sales for a counsel-reviewed breakdown.
Contract & filings
What the country-specific contract covers.
A Turkey employment relationship is built on the governing law below. Bordero issues the contract, registers the entity, and handles the entity-side liabilities on the same ledger — your finance team reconciles once.
Governing law
- İş Kanunu 4857-aligned contract: probation capped at 2 months (Art. 18), notice ladder stepped by tenure (Art. 17), annual paid leave under Art. 53 (tenure-based bracketing), severance under Art. 147 (kıdem tazminatı), and IP assignment / non-compete as a conformable annex.
- SGK 4(a) registration on employment commencement; monthly SGK contributions filed on the entity side with the EE share collapsed to ~14% in v1 (wage-base ceiling not applied).
- İşsizlik sigortası (unemployment-insurance) routed through İŞKUR on the entity side; EE + ER shares declared in v1.
- Gelir vergisi (income tax) declared in the contract; v1 collapses the bracket math to a flat 20% effective rate; the payslip notice flags the annual-return reconciliation.
- Kıdem tazminatı (severance) accrual under Art. 147 declared as a standalone entity-side liability — declared-not-computed in v1.
Notice & probation
How termination runs in Turkey.
v1 collapses bracket-by-tenure terms into a flat default — the notice paragraph surfaces where production employers should review the bracket choice with counsel before any termination.
- Notice ladder under İş Kanunu Art. 17 — tenure-stepped: <6 mo 14 d, 6 mo–1.5 yr 28 d, 1.5–3 yr 42 d, 3+ yr 56 d; v1 flat default 28 d (mid-tenure bucket).
- Probation under İş Kanunu Art. 18 capped at 2 months (60 d) — strict ceiling.
- Severance (kıdem tazminatı) under Art. 147 accrued per year of service (≥ 1 yr) — declared-not-computed in v1; entity-side liability surfaced on the contract and the payslip notice.
Hiring non-residents
Right-to-work and immigration for Turkey.
Non-Turkish hires route through the work-permit cycle before they touch payroll. The contract template holds the permit carve-out so a baseline IAM reshape never gates on a still-pending permit.
Work permit + residence permit mapped per hire for non-Turkish citizens; non-Turkish hires onboard only after the Ministry of Labour and Social Security clears.
- Çalışma izni (work permit) + ikamet izni (residence permit) mapped per hire for non-Turkish citizens — issued by the Ministry of Labour and Social Security.
- Right-to-work clears for Turkish citizens with TC kimlik (national ID); non-Turkish hires require an active çalışma izni.
- Work-permit exemptions apply to certain blue-card holders, refugees, and EU Blue Card recipients — declared in the contract template.
Talk to sales
Turkey on one ledger.
Country in. Contract, payroll, and compliance on one ledger. We'll come back with the entity, the contract template, and the first payroll cycle within a business day.