What we do

Monthly gross-to-net salary calculation and payslips (bordro)

SGK employment start notification for each new employee, filed before the employee starts work

SGK leaving notification for each leaver, within the legal ten-day period

Income tax and stamp duty withheld from salaries, calculated each month

Employer and employee social security premiums, calculated each month

Payroll data in the monthly withholding and social security return (Muhtasar ve Prim Hizmet Beyannamesi), filed by the 26th of the following month

Final pay calculation when an employee leaves

Payroll entries in your books and a monthly summary of the amounts to pay

When payroll starts

A newly formed company does not file a separate workplace registration with social security: the trade registry’s notification of the formation counts as notification to SGK (article 11 of the Social Security Law). The obligations begin with the first employee. Each new employee must be notified to SGK before they start work, and from that month the withholding and social security return — filed by the 26th of the following month — carries the payroll: income tax and stamp duty withheld from salaries, and the social security premiums.

From then on payroll runs every month while you have staff. That is why the payroll service starts in the month of your first hire and is billed monthly, separately from your annual package.

Costs to budget for in 2026

Gross salary is not the full cost of an employee. The employer adds its share of social security premiums, and the figures changed at the start of 2026:

Minimum wage: TRY 33,030.00 gross a month (TRY 28,075.50 net), as set for 2026 by the Minimum Wage Determination Commission.
Employer share of the disability, old-age and death insurance premium: up from 11% to 12% of the contribution base from January 2026.
General employer premium discount: reduced from 4 to 2 points. Manufacturing employers keep a 5-point discount until 31 December 2026, which the President may extend to 31 December 2027.
Contribution ceiling: raised from 7.5 to 9 times the gross minimum wage from 1 January 2026.

Some benefits stay outside the contribution base: employer-paid private health insurance and private pension contributions up to 30% of the minimum wage, and a meal allowance of up to TRY 300 per working day where no meal is provided at the workplace (the amount is updated yearly). Before you hire, we work out the full employer cost for your sector and salary level.

Hiring and leaving: the deadlines

Hiring: the law requires the SGK start notification before the employee starts work. We ask for at least two days’ notice so it is filed in time.
Leaving: the employer must notify SGK within ten days of the end of employment. We ask you to tell us within five days, which leaves room for checks.
Notices in writing: under Labour Law article 109, as amended in 2025, notifications to an employee can be sent by registered e-mail (KEP) with the employee’s written consent, but a notice that ends the employment contract must always be in writing.

Hiring from mainland China? A foreign employee needs a work permit, or an exemption, before starting work; visa-free tourist entry does not change this. See our note on visa-free entry for PRC citizens.

How payroll connects to your books

Payroll entries are recorded in your company’s books and count towards your package’s transaction limit, like invoices and bank movements; see bookkeeping and tax filing and, for growing teams, extra bookkeeping volume. If you are still setting up, payroll begins after company formation, once the company is registered and your first employee is ready to start.

How it works

Before the first hire

We check the company's social security registration, which is created through the trade registry when the company is formed, and set up payroll for your company.

Each new employee

You tell us at least two days before the start date. We file the employment start notification with SGK before the employee starts work.

Monthly payroll

You send the month's changes. We calculate gross-to-net pay, prepare payslips and send you the net salaries and the tax and premiums due.

Monthly return

We file the withholding and social security return by the 26th of the following month. The company pays the tax and premiums.

When someone leaves

You tell us within five days of the last working day. We file the leaving notification with SGK within the legal ten days and calculate final pay.

What you provide

For each new employee, at least two days before the start date: identity or passport copy, start date, gross salary and job title

For a foreign employee: the work permit, or proof of an exemption, before the start date

Each month: salary changes, bonuses, overtime, unpaid leave and absences

For each leaver, within five days of the last working day: the date and the reason for leaving

Frequently asked questions

Do we need payroll for just one employee?

Yes. The obligations start with the first employee: the SGK notification before the start date and the payroll section of the monthly withholding and social security return. The fee for 1–3 employees is USD 300 a month.

How is the fee calculated?

By the number of employees on the payroll: USD 300 a month for 1–3 employees, USD 550 for 4–50 and USD 1,250 for more than 50. The fee applies from the month of your first hire.

Can we hire an employee from mainland China or Hong Kong?

Yes, but a foreign employee needs a work permit, or a legal exemption, before starting work. A manager of an Ltd. Şti. who works in Türkiye needs a work permit; board members of an A.Ş. who do not live in Türkiye are exempt. If a foreigner works without a permit and is deported, the costs can be recovered from the employer. Work permit applications are not part of this service; once the employee may legally work, we run their payroll like any other.

What happens if an SGK notification is late?

SGK imposes administrative fines for notifications that are not made on time (article 102 of the Social Security Law). That is why we ask for two days' notice before a start date, and to hear from you within five days of a leaving date.

Payroll

Who needs it