Employer criteria
| Criterion | General requirement |
|---|---|
| Turkish employees | At least 5 Turkish citizens for each foreign employee |
| Financial size | Paid-in capital of at least TRY 100,000, or gross sales of at least TRY 800,000, or exports of at least USD 250,000 in the previous year |
| Salary | At least a set multiple of the minimum wage, depending on the role |
| Qualification | Education and experience that match the position |
Some criteria are waived or eased for company shareholders, certain sectors (such as education and some tourism roles) and highly qualified applicants.
Your options for bringing people to Türkiye
| Route | When it fits |
|---|---|
| Local employment with a work permit | The person works for your Turkish company on a Turkish contract |
| Secondment from the parent company | The person stays on a home-country contract; a Turkish work permit is still needed |
| Turquoise Card | Highly qualified professionals, investors and researchers |
| Work permit exemption | Short technical assignments such as installation or repair |
| Employer of record | You have no Turkish company yet; a local provider employs the person for you |
Social security
Foreign employees in Türkiye generally pay the same social security as Turkish employees: 14% employee share plus 1% unemployment insurance, and 21.75% plus 2% for the employer, up to the monthly ceiling (TRY 297,270 in 2026).
If the employee stays covered in a country that has a social security agreement with Türkiye, a certificate of coverage can exempt them from Turkish premiums for a limited period. This is one of the biggest cost savings in a secondment and should be arranged before the move.
Tax
An employee who stays in Türkiye more than six months in a calendar year generally becomes a Turkish tax resident, taxed on worldwide income. Salaries are taxed through payroll at 15% to 40%. Double tax treaties and the home country's rules decide where secondees are taxed.
Step by step
Check the employer criteria and the salary threshold for the role.
Choose the route: local contract, secondment, Turquoise Card or exemption.
Prepare the contract and documents; file the work permit application.
After approval: visa (if abroad), address registration and SGK registration before the first working day.
Run payroll and track permit renewals (applications can be filed within 60 days before expiry).
Hiring from abroad?
Our Payroll and Legal teams check the criteria, prepare the permit application and run compliant payroll from day one.
This page provides general information and is not legal or tax advice. Every situation is different; talk to us before you act.