Skip to main content

Command Palette

Search for a command to run...

New Liability for Employers in Turkey: You’ll Now Pay for Your Unauthorized Foreign Workers’ Deportation Costs

New Liability for Employers in Turkey: You’ll Now Pay for Your Unauthorized Foreign Workers’ Deportation Costs

Published
5 min readView as Markdown
New Liability for Employers in Turkey: You’ll Now Pay for Your Unauthorized Foreign Workers’ Deportation Costs
E
Evren Özmen is an Istanbul-based CPA / SMMM advising remote workers, freelancers, contractors and international founders on Turkish taxation of foreign-client income. Founder, OZM Consultancy. Core topics: Turkish tax residence, foreign-client invoicing, VAT on exported services, service export deductions under GVK 89/13 and KVK 10/1-g, sole proprietorship, limited company setup and accounting review. Primary contact: info@ozmconsultancy.com Business website: https://ozmconsultancy.com This profile and Evrenozmen.com.tr provide general information. Case-specific review is required before applying any tax position.

New Liability for Employers in Turkey: You’ll Now Pay for Your Unauthorized Foreign Workers’ Deportation Costs

Introduction: A Game-Changer for Businesses Hiring Foreign Labor

On July 23, 2025, the Turkish government published a new regulation in the Official Gazette (Issue No. 32964) titled:

“Regulation on the Collection of Various Expenses from Employers of Foreigners Who Are Deported for Working Without a Permit.”

This regulation significantly raises the stakes for employers who engage unauthorized foreign workers. It no longer ends with an administrative fine — employers are now directly liable for accommodation, deportation, and even healthcare costs of the unauthorized foreign employee and their dependents.


What Is the Purpose of This Regulation?

The regulation aims to:

  • Ensure cost recovery from employers for foreigners who are working without a valid work permit and are deported as a result.

  • Cover expenses made by the Directorate General of Migration Management (DGMM) under the Ministry of Interior, including:

    • Accommodation in return centers,

    • Deportation (transportation),

    • Emergency healthcare.

If these costs were initially paid by the government but could not be recovered from the foreigner, the employer or their legal representative will now be responsible for reimbursement.


Who Is Covered?

This regulation applies to:

  • Foreign nationals found working illegally without a valid work permit.

  • Employers or employer representatives who employed these individuals.

  • The spouse and children of the unauthorized worker if they are also included in the deportation process.

  • Public expenditures incurred by the DGMM for these individuals.


What Expenses Will Be Collected from Employers?

If an undocumented foreign worker is caught and deported, the following publicly financed expenses will now be claimed from the employer:

Expense TypeLiability
Accommodation at return centersFully chargeable
Travel costs to the foreigner's home countryFully chargeable
Urgent healthcare during detentionFully chargeable
Other administrative costs related to removalFully chargeable

The employer is notified by written official notice and given 1 month to make the payment.


What Happens If the Employer Does Not Pay?

Failure to pay within the legal timeframe triggers collection procedures under the Law on the Procedure for Collection of Public Receivables (Law No. 6183).

  • The tax office may begin enforcement actions, including bank account seizures, asset freezes, and other collection measures.

  • A detailed report will be submitted by the Provincial Directorate of Migration Management to the relevant tax authority.


Enforcement Procedure: How the System Works

Here's how the process unfolds:

  1. A foreigner is found working without a valid permit during an inspection or police control.

  2. The relevant authorities notify the Provincial Directorate of Labor and Migration Management.

  3. A deportation order is issued.

  4. During the deportation process, public funds may be used for shelter, travel, or health expenses.

  5. The employer is officially notified and invoiced.

  6. If the employer does not pay, the matter is referred to the tax office for enforcement.


Scope of Employer Responsibility

Employers will be fully liable for:

  • All related expenses not recoverable from the foreign worker.

  • Cases where the foreigner has dependents (spouse or children).

  • Up to 3 months of accommodation costs during administrative detention.

  • Costs determined annually as a fixed amount by the Directorate General of Migration Management.


Industries at High Risk

Some sectors are more exposed to undocumented labor risks than others. If you're in the following fields, pay special attention:

IndustryRisk Level
ConstructionVery High
AgricultureVery High
Hospitality & TourismHigh
Textile & FootwearModerate
Domestic ServicesHigh

For these sectors, failure to manage foreign labor compliance could now lead to not only fines but serious financial burdens from state expense reimbursements.


  • The regulation is based on Law No. 6735 (International Workforce Law) and Law No. 6458 (Foreigners and International Protection Law).

  • It enters into force six months after publication — i.e., on January 23, 2026.

  • Employers must be fully compliant before that date to avoid retroactive liabilities.


Frequently Asked Questions (FAQ)

Q1: I didn’t know the worker was undocumented. Am I still responsible?
Yes. Under Turkish labor law, employers have an obligation to verify the legal work status of their employees.

Q2: Can the employer representative also be held accountable?
Yes. Anyone acting on behalf of the employer — such as a director or manager — can also be held personally liable for these costs.

Q3: What if the foreigner is a subcontractor’s worker?
If you're the main contractor or host employer, you could still be held accountable under joint liability principles.

Q4: How is accommodation cost calculated?
The Directorate General of Migration Management will determine a fixed per-day cost for each calendar year. Employers will be billed accordingly.

Q5: Can I dispute the bill?
Disputes may be raised through administrative channels or courts, but this does not delay the initial collection procedure unless a stay is granted.


Final Thoughts: Compliance is Now Financially Critical

The Turkish government is sending a clear message: if you employ unauthorized foreign workers, you will pay the price — literally.

This new regulation represents a paradigm shift in immigration enforcement. What used to be a regulatory fine is now a civil debt recovery system, where the state becomes your creditor if you break the rules.


✅ Take Action Now: Get Professional Compliance Support

At Özmen CPA & Financial Advisory, we specialize in:

  • Verifying foreign worker documentation,

  • Drafting compliant labor contracts,

  • Consulting on international workforce permits,

  • Mitigating risks under Turkish labor law.

👉 Contact us today to make sure your business is prepared before this regulation takes effect.

📧 info@ozmconsultancy.com

More from this blog

E

Evren Özmen SMMM | Yerli ve Yabancı Remote Çalışan Vergi Danışmanı

3517 posts

Türkiye’de yerli veya yabancı işverene bağlı remote çalışanlar, yabancı müşterilere hizmet veren contractor ve freelancerlar ile Türkiye’de yaşayan yabancı profesyoneller için ücret–contractor ayrımı, vergi mukimliği, GVK 23/14, GVK 89/13, KDV, SGK ve şirket konularında Türkçe ve İngilizce pratik rehberler.