Skip to content Skip to navigation

FREQUENTLY ASKED QUESTIONS


What is the minimum (subsistence) wage and the total cost of a worker to an employer (in Euro, Dollar)?

For ages over 16 (Until the 31.12.2015) gross : 1,647 TL. (565 $ - 500 €)

Employer social security share : 288,23 TL. (99 $ - 87 € )

Total cost to employer : 1.935,23 TL. (663 $ - 587 €)

What is the average annual minimum wage increase in %, and what is the basis for determining the raise?

Minimum Wage Determination Commission is comprised of 5 representatives from the government, 5 representatives selected from different work branches by the labour union federation organisation with the highest number of registered workers, and 5 representatives selected from different work branches by the employer federation organisation with the highest number of registered employers. Minimum wage increase is determined as per mutual discussions. The determined wage is then published in the Official Journal.

The raise in minimum wage generally occurs to be similar to inflation values.

How many times a year and at which ratio are the wage increases implemented?

Wage increases are determined at the beginning of each year to be implemented in two stages per six months.

What are other benefits provided to employees (road, meal, private insurance support etc.) ?

Varies according to employer preference. Not obligatory.

How is the overtime implementation?

Overtime means the work exceeding forty five hours per week in the framework of the conditions stipulated in the Labour Law.

The wage to be paid for each hour of overtime work is calculated by multiplying the normal work wage per hour by one and a half.

In cases where the weekly working period is defined below forty five hours in work contracts, work that exceeds the average weekly work time up to forty five hours are deemed as overtime. The wage to be paid for each hour of overtime work is calculated by multiplying the normal work wage per hour by one and a quarter.

Worker’s approval is required for overtime.

Total overtime a year may not exceed two hundred and seventy hours.

How are the annual vacation, maternity leave, paid-unpaid vacation implementations?

Annual vacation is granted to workers who have worked for at least one year (including trial period) since the day they were employed.

Vacation time is minimum 14 days for those who worked for 1-5 years in the establishment, 20 days for those who worked for 5-15 years, and 26 days for those who worked for over 15 years. These days are based on work day calculation. Sundays are not included in this calculation.

Maternity leave is a total of 16 weeks, comprising of 8 weeks before and 8 weeks after the birth. As per doctor report, employees have the right to work until 3 weeks remains to bith time and reserve the rest of their leave for after the birth.

Granting 6 months unpaid leave time for military duty and for after-birth period is mandatory in case the worker requests so.

Female workers are granted a total of one and a half hour breastfeeding off-duty time per day to breastfeed their children under one year age. The worker defines in how many parts and during which hours this off duty time will be applied. This time is counted within daily work time.

What is the cost and time for establishing an enterprise?

Establishing a Ltd. company requires approximately 5000 TL (notary approval to company articles of association, translation, trade registry, chamber of commerce and registry journal costs). In addition, 0.04% of the capital should be deposited to the account of Competition Authority. Other than these, in case the company rents an office, varying rental costs from 30 to 200 TL per m2 may be found at around city centre.

What is the procedure for employing foreigners, how much time is required for the issuance?

Work permits for foreigners to be employed in free zones are issued by the Ministry of Economy General Directorate of Free Zones as per Article 10 of the Law on Free Zones no. 3218.

Work permits for foreigners to be employed in areas other than free zones are issued by the Ministry of Labour and Social Security to be valid for one year at most depending on the period of labour contract or work in question with the condition employment is limited to a certain establishment or enterprise. This permit may be extended in stages for a period of 3 years or 6 years. Foreigners who lived legally and without interruption for at least eight years or had an employment period of six years total in Turkey may be granted indefinite work permits.

Work permits to foreigners are issued over a certain establishment or enterprise.

In case the foreigner does not originally live in Turkey, he/she first has to issue his/her application via abroad agencies of Turkey.

Applications have to be made on electronic media, signed on paper and then submitted to the Ministry within 6 work days in case of applications made from within the country and 10 work days in case of applications made from outside the country.

The principles and procedures regarding the work permits of the key foreign personnel to be employed within the context of companies, branch offices and liaison offices that function within the framework of the Law on Foreign Direct Investments no. 4875, have been stated separately. In this framework, certain conveniences are granted for foreigners to be employed in “foreign direct investments with special conditions” with certain criteria, and work permit applications of such key personnel are finalised within 15 days.

Which investments require EIA?

Environmental Impact Assessment Report is required to be created for; projects included in ANNEX-I list of the Regulation on Environmental Impact Assessment, for projects included in ANNEX-II list but deemed “Environmental Impact Assessment Required” and in cases where the threshold value in ANNEX-I is exceeded in projects originally excluded from the Regulation but undergone capacity increase and/or expansion.

What can I export? Is there a restriction?

The export of the articles listed below from Turkey is prohibited as per provisions of national and international legislation:

1-Cultural and natural assets (antiques)

2-Cannabis sativa

3-Tobacco seed and plant

4-All game and wild animals except species stated within the list of goods requiring prior permission (living or dead, all smallest recognisable pieces and garment made of such pieces)

5-Export of log, timber, lumber, plank and taslak form of the certain tree species, namely, chestnut, mulberry, cherry, pear, plum, taxus, ash, elm ad linden

6-Natural flower bulbs collected from nature

7-Wood

8-Sığla tree (sweetgum - liquidambar orientalis)

9-Yalankoz tree (wing nut - pterocarya carpinifolia)

10-Datça date palm (Phoenix the ophrasti crenter)

11-Olive saplings (excluding those certified domestically among the types registered and published in the List of National Species), fig saplings (excluding those certified domestically among the types registered and published in the List of National Species), nut, pistachio, grape (Sultani seedless) saplings

12- Salep (all forms including powder, tablet etc.)

Permission may also be required for export of various products outside those listed above.

What can I import? Is there a restriction?

The import of the articles listed below into Turkey is prohibited as per provisions of national and international legislation:

1.     Cannabis and ready-made Opium

2.     Silkworm egg

3.     All kinds of soil, leaf, stem, hay, natural fertiliser used for agricultural purposes

4.     Gambling tools and machines

5.     False-origin goods and envelopes

6.     Ozone depleting substances

7.     Chemicals Included in the Annex of Chemical Weapons Convention

8.     Bulk alcohol drinks, alcohol drink based mixture drinks, agricultural distillates that may be used for alcohol drink production, and concentrated drinks that may be used for alcohol drink production by addition of raw materials or additives such as water or food alcohol

9.     Waste Substances Controlled for Environment Protection Purposes

10.  Certain Chemicals Controlled for Environment Protection Purposes

11.  Metal Waste Controlled for Environment Protection Purposes

Permission may also be required for export of various products outside those listed above.

What are the basic taxes and their rates?

Corporate Tax: 20%

Income Tax: 15% until 12.600 TL, 20% until 30.000 TL, 27% until 110.000 TL, 35% for over 110.001 TL

Income Scale (TL) Rate (%)
Until 12.600 15
12.601-30.000 20
30.001-110.000 27
110.001 and over 35