Turkey

• New Year’s Day
• Ramazan Bayrami Holidays
• National Sovereignty and Children’s Day
• Labour and Solidarity Day
• Youth and Sports Day
• Kurban Bayrami Holidays
• Democracy and National Solidarity Day
• Victory Day
• Republic Day

Working Hours

Employees can work up to 11 hours per day, though the weekly total cannot exceed 45 hours.

Minimum Wage

TL 8,506.80 per month.

The minimum wage is adjusted twice a year, in January and July.

Employee Tax

Annual income*	Tax rate
Up to TL 70,000	15%
TL 70,001 - 150,000	20% + TL 10,500
TL 150,001 - 550,000	27% + TL 25,500
TL 550,001 - 1,900,000	35% + TL 134,500
More than TL 1,900,000	40% + TL 607,000
Social security contribution	14%

*Only includes employment-based income. Bands may vary for non-employment income.

Bonuses

There are no statutory bonus schemes in Turkey, but discretionary bonus schemes are common.

Written employment contracts in Turkey are not mandatory. However, if the contract is not concluded in writing, the employee must be provided with a written document within two months of commencing employment.

This document must include:

• Conditions of work
• Salary and pay schedule
• Working hours
• Contract length (if applicable)
• Termination conditions and requirements

Indefinite and fixed-term contracts are permitted.

Annual Leave

Minimum of 14 days’ paid holiday after one year of service. This rises to 20 days after five years and 26 days after 15 years.

Sick Leave

One week of paid sick leave (with a medical certificate), plus up to six months of unpaid leave.

Parental Leave

• Maternity leave: at least 16 weeks' paid leave, plus six months' unpaid leave.
• Paternity leave: five days' leave.

Termination Process

Employers in Turkey can terminate a contract provided they give notice and/or compensation in line with legal requirements.

Other grounds for termination include:

• Absence due to illness or injury in some cases.
• Immoral, dishonourable, or malicious conduct.
• Force majeure.
• Poor performance, provided the employee has the chance to present a defence.

Employees can also end a contract by giving notice in line with legal requirements.

Severance Pay

Employees with at least one year of service are eligible to receive severance pay. They are entitled to 30 days’ salary for each year of employment.

Under a Mauve Group Employer of Record solution, clients and workers can reap the benefits of Mauve’s Global Master Insurance Programme – a market-leading unified corporate insurance programme that connects all Mauve entities to its two preferred providers.

The insurance provides coverage in overseas locations through a combination of the master policy and its linked local policies, where required by law in certain jurisdictions. The policies include:

• Employer’s Liability and Public Liability - £10,000,000 combined limit.
• Professional Indemnity - £5,000,000 limit.
• Worker’s Compensation – Limit is dependent on location of work.

For specific information about statutory and recommended insurances in your chosen country, get in touch with Mauve.