Foreign nationals employed in Turkey are generally covered by the Turkish social security system. However, temporary assignments and bilateral social security agreements may create exceptions. A work permit and SGK registration are connected but separate processes.
Are foreign employees subject to social security in Turkey?
As a general rule, foreign nationals employed by an employer in Turkey under a valid work permit are covered by the Turkish social security system under Law No. 5510.
However, important exceptions may apply to employees temporarily assigned to Turkey by a foreign employer and to employees covered by bilateral social security agreements.
Foreign nationality alone does not create an exemption from SGK.
Does a work permit automatically complete SGK registration?
No.
A work permit and SGK registration are connected but separate processes.
The work permit authorizes the foreign national to work in Turkey, while the employer must separately complete the required social security registration and notifications.
When must the SGK employment declaration be filed?
Foreign employees are subject to a specific notification rule.
An SGK employment declaration filed within 30 days of the work permit start date may be treated as timely.
Where the date the permit is served on the employer differs from the permit start date, the 30-day period may, where the applicable conditions are met, be calculated from the date of service.
Employers should therefore review the permit start date, service date and actual employment start date together.
If the applicable deadline is missed, the filing may be considered late and administrative penalties may arise.
When must the foreign employee start work?
The deadline depends on whether the work permit application was filed from within Turkey or from abroad.
- For applications filed within Turkey, the employee should generally start work within one month of the work permit start date.
- For applications filed from abroad, the employee should generally start work within one month of entering Turkey and, in any event, within six months of the work permit start date.
Does the employer have a separate notification duty?
Yes.
Employers of foreign nationals must notify the Ministry of Labour and Social Security of certain events, including the commencement and termination of employment and circumstances requiring cancellation of the work permit.
This obligation is separate from the SGK employment declaration.
Should the wage reported to SGK match the work permit information?
The SGK filing should be consistent with the information used in the work permit process.
A difference between the wage stated in the work permit and the contribution base reported to SGK may require review.
The occupation code and the employee's actual role should also be consistent with the work permit information.
Who may be exempt from Turkish social security?
One of the main exceptions concerns temporary assignments.
An employee who is sent to Turkey temporarily by an organisation established abroad and who remains covered by the social security system of the home country may, subject to the applicable conditions, remain outside Turkish compulsory insurance for a limited period.
Where Turkey has a bilateral social security agreement with the employee's home country, the specific terms of that agreement apply.
Why do bilateral social security agreements matter?
Turkey has bilateral social security agreements in force with numerous countries.
These agreements help determine which country's social security legislation applies and are designed, among other things, to avoid duplicate social security contributions for the same period of employment.
Examples include Germany, the United Kingdom, the Netherlands, France, Belgium, Austria, Switzerland and Azerbaijan.
The permitted temporary assignment period and documentation requirements vary between agreements.
Why is a certificate of coverage important?
In temporary assignment cases, the employee may need to obtain a certificate from the social security institution in the home country confirming that the employee remains insured there.
The name and format of the document depend on the relevant agreement and country.
Being employed by a foreign company alone should not be treated as sufficient evidence of an SGK exemption.
What happens if registration is late?
Late filing of an SGK employment declaration may result in administrative fines under Law No. 5510.
Separate penalties may apply under Law No. 6735 where a foreign national is employed without a valid work permit or in breach of the conditions of the permit.
Employer checklist
- Work permit start date
- Date the permit was served on the employer
- Employee's actual start date
- SGK registration deadline
- Consistency between work permit wage and SGK contribution base
- Consistency of occupation code and actual role
- Ministry notification requirements
- Whether the employee is a local hire or a temporary assignee
- Whether a bilateral social security agreement applies
- Certificate of coverage or temporary assignment documentation, where applicable
Conclusion
Foreign employees working in Turkey are generally covered by the Turkish social security system.
However, temporary assignment rules and bilateral social security agreements can materially change the applicable treatment.
Employers should review the work permit timeline, SGK registration, wage and occupation information, and the employee's international social security position together before employment begins.
Disclaimer: This article provides general information only. The applicable treatment may differ depending on the employee's status, home country, assignment structure and any applicable bilateral social security agreement.