Your options
| Option | How it works | Best for |
|---|---|---|
| Employer of record | A Turkish provider employs the person and invoices you for salary, taxes and a fee | Testing the market with 1–3 people, short-term needs |
| Own company + payroll outsourcing | Your Turkish company employs staff; an adviser runs payroll, SGK and tax filings | Long-term presence, more staff, local contracts |
| Own company + finance outsourcing | An adviser keeps the books, files returns and prepares reports | Companies without a local finance team |
EOR: points to check
Temporary agency work in Türkiye is limited to licensed private employment agencies and specific situations and durations. An EOR structure should be reviewed so it is not treated as an unlawful labour supply.
Permanent establishment risk: if the person negotiates or signs contracts for your foreign company, you may create a taxable presence in Türkiye.
Work permits: a foreign national employed through an EOR still needs a work permit.
Employee rights: severance, notice and leave rules of the Turkish Labour Law apply as for any employee.
What payroll outsourcing covers
Employment contracts and onboarding
Monthly payroll, payslips and bank payment files
SGK entries, exits and monthly premium declarations
Income tax and stamp tax on salaries through the monthly withholding return
Leave tracking, severance and notice calculations
Year-end reports and headcount reports for head office
What finance outsourcing covers
Bookkeeping, e-invoice and e-ledger
Monthly VAT and withholding returns, quarterly advance tax, annual corporate tax
Management accounts and IFRS or group reporting packs
Payment runs and bank reconciliations
Want a team in Türkiye without the back office?
Our Outsourcing & Payroll team runs payroll and finance for foreign-owned companies, reporting in English.
This page provides general information and is not legal or tax advice. Every situation is different; talk to us before you act.