Employer Contribution in Turkey 2025
Employer Contribution in Turkey 2025
Employer Contribution in Turkey 2025
In Turkey, employers are required to contribute to various social security and insurance programs on behalf of their employees. These contributions are calculated based on the employee’s gross salary. Below is a breakdown of the key employer contributions expected in Turkey for 2025:
1. Social Security Contributions (SGK - Sosyal Güvenlik Kurumu)
Employers are responsible for paying a percentage of an employee’s gross salary to the Social Security Institution (SGK), which covers pensions, healthcare, and disability benefits. The rates are as follows:
| Contribution Type | Employer Contribution (%) | Employee Contribution (%) |
| Short-Term Insurance | 2% | - |
| Long-Term Insurance (Pension) | 11% | 9% |
| General Health Insurance (GSS) | 7.5% | 5% |
| Unemployment Insurance | 2% | 1% |
Total Employer Contribution: 20.5% of the employee’s gross salary.
Total Employee Contribution: 15% of the employee’s gross salary.
2. Unemployment Insurance Contribution
Employer Contribution: 2% of the gross salary.
Employee Contribution: 1% of the gross salary.
Government Contribution: 1% of the gross salary.
3. Other Employer Obligations
Employers may also need to contribute to additional funds or insurance schemes depending on the industry and the specific working conditions. These include:
Workplace Accident Insurance: Depending on the risk level of the workplace, the rate can vary between 1% and 6.5% of the gross salary.
Occupational Health and Safety Contribution: Employers must provide occupational health and safety services, which may incur additional costs depending on the sector.
Summary of Employer Contributions in 2025
| Contribution Type | Employer Contribution (%) |
| Social Security (SGK) | 20.5% |
| Unemployment Insurance | 2% |
| Workplace Accident Insurance | 1% - 6.5% |
Example Calculation
For an employee earning a gross salary of TRY 10,000, the employer contributions would be calculated as follows:
Social Security Contribution: 20.5% of 10,000 = TRY 2,050.
Unemployment Insurance: 2% of 10,000 = TRY 200.
Workplace Accident Insurance (assuming 2%): 2% of 10,000 = TRY 200.
Total Employer Contribution: TRY 2,450 - 2,850 (depending on the workplace accident insurance rate).
Conclusion
In 2025, the total employer contribution in Turkey typically ranges from 20.5% to 26% of the employee's gross salary, depending on the specific sector and workplace conditions. Employers should factor these contributions into their budgeting for payroll expenses.
If you need further information or personalized advice on employer obligations in Turkey, feel free to ask!
info@ozmconsultancy.com
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About the author
- Evren Özmen is an Istanbul-based CPA / SMMM specializing in tax and accounting for remote workers, freelancers and professionals earning income from foreign clients. His practice has supported more than 1,000 remote-working taxpayers. Core topics include employee versus contractor classification, foreign-client invoicing, VAT exemption for exported services, service export deductions, sole proprietorship and limited company compliance. General information only; case-specific review is required before applying any tax position.
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