Expat's Relocation to Turkey: Legal Checklist
Relocating to Turkey offers expatriates a unique blend of cultural richness, strategic business opportunities, and a dynamic labour market. However, navigating the legal landscape—particularly in terms of employment and social security regulations—is essential for a smooth transition. This checklist provides a practical overview of the key legal steps expats, employers, and relocation experts should consider.
1. Determining the right visa and residence permit
Before commencing any employment in Turkey, expatriates must obtain the appropriate visa and residence permit. While a residence permit allows an individual to stay in Turkey, it does not grant the right to work.
Key Points:
2. Work permit requirements
Under Turkish law, foreign nationals must secure a work permit before engaging in any employment. The work permit also functions as a residence permit.
Types of Work Permits:
Employer Obligations:
3. Recognition of professional qualifications
Certain regulated professions (e.g., doctors, engineers, lawyers, and teachers) require recognition or equivalence of foreign diplomas. Certain professions are legally restricted to Turkish citizens, such as dentistry, pharmacy, veterinary medicine, notary services, and private security services. Therefore, this list should be reviewed prior to any application.
Authorities Involved:
4. Employment contract essentials
Although Turkish law does not always require a written employment contract, a written agreement is effectively mandatory for expatriates, as it must be submitted during the work permit application process.
Essential Elements:
5. Social security registration
Foreign employees working in Turkey are generally subject to the Turkish Social Security System (SGK).
Employer Responsibilities:
6. Social security totalization agreements
Turkey has signed bilateral social security agreements with numerous countries, allowing expatriates to remain covered by their home country’s system for a limited period.
Practical Implications:
7. Payroll and tax compliance
Although the primary focus is employment and social security, income tax compliance is closely linked.
Key Considerations:
8. Occupational health and safety (OHS) obligations
Employers must comply with the Occupational Health and Safety Law No. 6331, which applies equally to foreign employees.
Requirements:
9. Termination of employment
Termination procedures for expatriates are governed by the Turkish Labour Law No. 4857.
Key Elements:
10. Compliance Checklist
✔️ Obtain the appropriate work visa and work permit
✔️ Ensure diploma recognition where necessary
✔️ Draft a bilingual employment contract
✔️ Register with the Social Security Institution (SGK)
✔️ Verify applicability of bilateral social security agreements
✔️ Ensure payroll and tax compliance
✔️ Fulfil OHS obligations
✔️ Follow proper termination procedures
Relocating to Turkey as an expatriate presents exciting professional opportunities, but compliance with employment and social security legislation is essential for both employees and employers. A proactive legal approach minimises risks, ensures regulatory compliance, and supports a successful integration into the Turkish labour market. Contact us to manage your relocation process from start to finish with zero risk.
Dr. Sadettin Orhan
Labor and Social Security Expert
Former Social Security Institution (SGK) Inspector
Relocating to Turkey offers expatriates a unique blend of cultural richness, strategic business opportunities, and a dynamic labour market. However, navigating the legal landscape—particularly in terms of employment and social security regulations—is essential for a smooth transition. This checklist provides a practical overview of the key legal steps expats, employers, and relocation experts should consider.
1. Determining the right visa and residence permit
Before commencing any employment in Turkey, expatriates must obtain the appropriate visa and residence permit. While a residence permit allows an individual to stay in Turkey, it does not grant the right to work.
Key Points:
- Work Visa: Typically obtained through Turkish consulates abroad before entry. However, applications may also be submitted within Turkey if the foreigner holds a valid residence permit of at least six months (excluding short-term residence permits issued for tourism purposes).
- Residence Permit: Issued upon arrival and generally aligned with the work permit duration.
- Short-Term Assignments: Special rules may apply for technical or temporary assignments.
2. Work permit requirements
Under Turkish law, foreign nationals must secure a work permit before engaging in any employment. The work permit also functions as a residence permit.
Types of Work Permits:
- Definite-Term Work Permit: Usually granted for up to one year for the initial application.
- Indefinite Work Permit: Available to foreigners with long-term residence or extensive legal employment history.
- Independent Work Permit: For entrepreneurs and self-employed professionals.
- Turquoise Card: Designed for highly qualified professionals, investors, and researchers, providing long-term work and residence rights.
Employer Obligations:
- Submit the application to the Ministry of Labour and Social Security.
- Ensure compliance with the general 5:1 Turkish employee-to-foreigner ratio, noting that exemptions may apply depending on sectoral needs, investment size, or the qualifications of the foreign employee.
- Pay the foreign employee at least the statutory minimum wage or the sectoral standard.
- Register the employee with the social security system.
3. Recognition of professional qualifications
Certain regulated professions (e.g., doctors, engineers, lawyers, and teachers) require recognition or equivalence of foreign diplomas. Certain professions are legally restricted to Turkish citizens, such as dentistry, pharmacy, veterinary medicine, notary services, and private security services. Therefore, this list should be reviewed prior to any application.
Authorities Involved:
- Council of Higher Education (YÖK) for academic recognition.
- Relevant professional chambers or ministries for sector-specific licensing.
4. Employment contract essentials
Although Turkish law does not always require a written employment contract, a written agreement is effectively mandatory for expatriates, as it must be submitted during the work permit application process.
Essential Elements:
- Job title and description
- Salary and payment currency
- Working hours (maximum 45 hours per week)
- Probation period (up to two months, extendable to four months via collective agreements)
- Termination conditions and notice periods
- Benefits such as housing, schooling, or relocation allowances
5. Social security registration
Foreign employees working in Turkey are generally subject to the Turkish Social Security System (SGK).
Employer Responsibilities:
- Register the employee with the Social Security Institution (SGK) before the first day of employment.
- Pay monthly social security premiums.
- Submit regular payroll and employment notifications.
6. Social security totalization agreements
Turkey has signed bilateral social security agreements with numerous countries, allowing expatriates to remain covered by their home country’s system for a limited period.
Practical Implications:
- Presentation of a Certificate of Coverage may exempt the employee from Turkish social security contributions.
- Prevents double contributions.
- Enables aggregation of insurance periods for pension eligibility.
7. Payroll and tax compliance
Although the primary focus is employment and social security, income tax compliance is closely linked.
Key Considerations:
- Income Tax: Progressive rates ranging from 15% to 40%.
- Stamp Tax: Applied to employment contracts and payrolls.
- Tax Residency: Generally established after 183 days of presence in Turkey within a calendar year.
- Employer Withholding: Employers are responsible for withholding and remitting taxes.
8. Occupational health and safety (OHS) obligations
Employers must comply with the Occupational Health and Safety Law No. 6331, which applies equally to foreign employees.
Requirements:
- Workplace risk assessments.
- OHS training for employees.
- Appointment of occupational safety specialists and workplace physicians.
- Regular health examinations.
9. Termination of employment
Termination procedures for expatriates are governed by the Turkish Labour Law No. 4857.
Key Elements:
- Notice Periods: Ranging from 2 to 8 weeks, depending on tenure.
- Severance Pay: Payable to employees with at least one year of service under specific conditions.
- Unused Annual Leave: Must be compensated upon termination.
- Work Permit Cancellation: Employers must notify the Ministry within 15 days of termination.
10. Compliance Checklist
✔️ Obtain the appropriate work visa and work permit
✔️ Ensure diploma recognition where necessary
✔️ Draft a bilingual employment contract
✔️ Register with the Social Security Institution (SGK)
✔️ Verify applicability of bilateral social security agreements
✔️ Ensure payroll and tax compliance
✔️ Fulfil OHS obligations
✔️ Follow proper termination procedures
Relocating to Turkey as an expatriate presents exciting professional opportunities, but compliance with employment and social security legislation is essential for both employees and employers. A proactive legal approach minimises risks, ensures regulatory compliance, and supports a successful integration into the Turkish labour market. Contact us to manage your relocation process from start to finish with zero risk.
Dr. Sadettin Orhan
Labor and Social Security Expert
Former Social Security Institution (SGK) Inspector
