The cost of employing a foreign national in Turkey is not limited to gross salary. SGK contributions, unemployment insurance, the contribution ceiling, work permit salary thresholds and employer reductions all affect total cost.
What are the 2026 SGK contribution rates?
| Contribution | Employee | Employer |
|---|---|---|
| Disability, old-age and survivors insurance | 9% | 12% |
| General health insurance | 5% | 7.5% |
| Short-term insurance branches | - | 2.25% |
| Unemployment insurance | 1% | 2% |
| Total | 15% | 23.75% |
The employee contribution is 14% SGK plus 1% unemployment insurance. Without a reduction, employer burden is 21.75% SGK plus 2% unemployment insurance.
What is the SGK contribution ceiling in Turkey for 2026?
| Item | 2026 amount |
|---|---|
| Monthly minimum contribution base | TRY 33,030 |
| Monthly maximum contribution base | TRY 297,270 |
The maximum equals nine times the gross minimum wage. SGK contributions for a foreign executive earning TRY 400,000 are capped at TRY 297,270.
What are the work permit salary thresholds?
| Role | Multiple | 2026 minimum gross salary |
|---|---|---|
| Senior executives and pilots | 5x | TRY 165,150 |
| Engineers and architects | 4x | TRY 132,120 |
| Other managers | 3x | TRY 99,090 |
| Skilled work | 2x | TRY 66,060 |
| Other occupations and domestic services | 1x | TRY 33,030 |
Can employer reductions apply to foreign employees?
Generally yes, subject to the normal conditions.
| Scenario | SGK employer share | Unemployment | Total |
|---|---|---|---|
| No reduction | 21.75% | 2% | 23.75% |
| Other sectors, 2-point reduction | 19.75% | 2% | 21.75% |
| Manufacturing, 5-point reduction | 16.75% | 2% | 18.75% |
Example: employee earning TRY 100,000 gross
| Scenario | Total employer cost |
|---|---|
| No reduction: 100,000 + 21,750 + 2,000 | TRY 123,750 |
| 2-point reduction: 100,000 + 19,750 + 2,000 | TRY 121,750 |
| 5-point reduction: 100,000 + 16,750 + 2,000 | TRY 118,750 |
Do temporarily assigned foreign employees always pay SGK in Turkey?
Not necessarily. Bilateral social security agreements and temporary assignment rules may apply. See Social Security in Turkey for Foreign Employees for details.
Conclusion
Foreign employers should model work permit, payroll, SGK ceiling, contribution reductions, taxes and benefits together before hiring in Turkey.
Disclaimer: This article provides general information only. Contributions, incentives, taxes and work permit requirements may change.