Understanding social security in Turkey is essential for any company employing workers, directors, trainees, apprentices, or other categories of personnel in the country.
Turkey’s social security system is primarily administered by the Social Security Institution (Sosyal Güvenlik Kurumu – SGK) and regulated by Social Insurance and General Health Insurance Law No. 5510.
One of the most important compliance questions is determining who must be registered with SGK, under which insurance category, and when the registration must take place.
Different rules apply to employees, company shareholders, board members, apprentices, interns, workers sent abroad, agricultural workers, and several other categories.
For international companies operating or hiring in Turkey, incorrect classification can lead to unpaid contributions, administrative fines, retroactive SGK assessments, and payroll compliance issues.
This guide provides an overview of several important Turkish social security rules.
Main Social Security Categories in Turkey
Before examining specific cases, employers should understand the three principal insurance classifications commonly encountered under Turkish social security legislation.
4/a – Employees
The 4/a category, historically known as SSK, primarily covers employees working under an employment relationship.
This is the category most international employers encounter when hiring ordinary employees in Turkey.
4/b – Self-Employed and Certain Company Shareholders
The 4/b category, traditionally referred to as Bağ-Kur, generally applies to certain self-employed individuals, business owners, and qualifying company shareholders.
4/c – Public-Sector Employees
The 4/c category, historically associated with Emekli Sandığı, generally concerns qualifying public-sector employees and officials.
Correct classification is important because contribution obligations and benefit structures can differ.
Social Security Coverage of Prisoners and Detainees
Certain prisoners and detainees who work in facilities established within prisons and detention centres are subject to specific social security protection even though they do not work under an ordinary employment agreement.
This can include work performed in:
- production facilities;
- workshops; and
- similar units established within penal institutions.
Under Article 5 of Law No. 5510, qualifying prisoners and detainees are treated as insured under 4/a for specified branches of insurance.
Which Insurance Branches Apply to Prisoners and Detainees?
Their coverage includes certain short-term insurance branches, particularly:
- occupational accident insurance;
- occupational disease insurance; and
- maternity insurance.
These limited insurance branches should be distinguished from long-term insurance branches used in calculating retirement entitlements.
Therefore, being considered insured for these purposes does not necessarily mean that all periods of work contribute to retirement in the same way as ordinary 4/a employment.
Social Security for Apprentices in Turkey
Turkey also provides special SGK coverage for apprentices and certain students receiving vocational training.
Individuals covered by the Vocational Education Law No. 3308, including qualifying:
- candidate apprentices;
- apprentices; and
- students receiving vocational education in enterprises
are treated as insured under 4/a for specified risks.
Their coverage can include:
- occupational accidents;
- occupational diseases; and
- sickness insurance.
These forms of limited coverage should be distinguished from ordinary long-term pension insurance.
Social Security for Interns in Turkey
Students completing mandatory internships during vocational, technical secondary, or higher education are also subject to specific SGK rules.
Qualifying interns are generally insured against:
- occupational accidents; and
- occupational diseases.
They are considered insured under 4/a for these limited purposes.
However, internship insurance should not automatically be confused with ordinary employee insurance covering all long-term social security branches.
Does Internship Insurance Count Toward Retirement?
A frequent question in Turkish social security concerns whether internship periods count toward retirement.
The limited insurance applicable to many interns primarily covers occupational accident and occupational disease risks.
It therefore does not generally operate in the same way as ordinary long-term pension insurance.
Employers, students, and HR departments should distinguish between:
being registered with SGK for limited insurance risks and having long-term pension contributions credited toward retirement.
War and Duty Disability Pensioners Who Return to Work
Special rules apply to individuals receiving qualifying war disability or duty disability pensions who subsequently begin working under 4/a, 4/b, or 4/c insurance.
Under the applicable framework, their disability pensions are not necessarily terminated merely because they return to insured employment.
The insurance branches applicable during subsequent employment depend on the individual’s insurance category.
For example, different rules apply to individuals working under 4/c compared with those working under 4/a or 4/b.
İŞKUR Trainees and Social Security
Individuals participating in vocational training, development, or occupational conversion programs organized through İŞKUR can also fall within 4/a insurance for specified purposes.
Qualifying trainees are generally covered for:
- occupational accidents;
- occupational diseases; and
- general health insurance where the statutory conditions are satisfied.
Again, these insurance arrangements do not necessarily constitute ordinary long-term pension coverage.
Employers participating in İŞKUR programs should therefore understand which party is responsible for registration and which insurance branches apply.
Turkish Employees Sent to Countries Without a Social Security Agreement
Special rules apply where a Turkish employer undertakes work in a country that does not have a social security agreement with Turkey and sends Turkish employees to work at the foreign workplace.
These employees can remain within the Turkish social security framework under 4/a for specified insurance branches.
Coverage generally includes:
- short-term insurance branches; and
- general health insurance.
This structure is particularly relevant to Turkish companies undertaking international construction, engineering, infrastructure, and contracting projects.
Voluntary Long-Term Insurance for Employees Working Abroad
Workers covered under the special foreign-work arrangement may wish to continue building retirement rights in Turkey.
Where the statutory conditions are satisfied, they can voluntarily contribute to the relevant long-term insurance branches without being subject to the ordinary Turkish residence requirement applicable in some other voluntary-insurance situations.
Where general health insurance contributions are already covered through the applicable arrangement, an additional GSS contribution may not be required.
Companies sending employees abroad should assess both Turkish social security legislation and any bilateral social security agreement applicable to the destination country.
Is an Employer’s Spouse Automatically Insured?
Not always.
Where an employer is a natural person, the spouse who works for that employer without receiving remuneration is generally excluded from mandatory employee insurance under the specific exception in Article 6 of Law No. 5510.
The critical elements are the relationship between the parties and the absence of remuneration.
Can an Employer’s Spouse Be Registered as an Employee?
Yes.
There is no general prohibition preventing spouses from working together under a genuine employment relationship.
Where the spouse performs work under conditions creating employee status and receives remuneration, SGK registration may be required.
The exemption should therefore not be interpreted as meaning that spouses can never be insured.
Does the Family-Member Exemption Apply to Other Relatives?
No.
The specific exemption concerning an unpaid spouse does not automatically extend to:
- parents;
- children;
- siblings; or
- other relatives.
The social security status of those individuals should be assessed according to the actual employment relationship.
Similarly, the specific exemption does not operate in the same way for spouses of shareholders of a legal entity employer.
Are Students Performing Practical Training Always Insured?
Not every practical activity performed by a student automatically creates mandatory social security status.
Students performing certain practical production or training activities within higher education institutions during their normal educational periods may fall outside compulsory insurance under Article 6 of Law No. 5510.
The distinction between a formal internship, vocational training, practical education, and an ordinary employment relationship is therefore important.
Educational institutions and employers should correctly identify the legal nature of the activity before determining SGK obligations.
Family Members Working Together at Home
Turkish social security legislation also contains a specific exception for certain work performed by relatives in the same household.
Where individuals:
- live together in the same residence;
- are relatives up to and including the statutory degree;
- perform the work inside their shared home; and
- do not involve outside workers,
they may fall outside compulsory employee insurance.
This is a narrowly defined exception and should not be generalized to ordinary family businesses.
Agricultural and Forestry Workers Outside Compulsory Insurance
Certain individuals working in agriculture and forestry may also fall outside compulsory social security coverage under Article 6.
Depending on the applicable statutory conditions, this can include:
- individuals performing discontinuous work under an employment relationship in agriculture or forestry;
- qualifying farmers who document earnings below the applicable statutory threshold; and
- certain agricultural insured persons who reach the relevant age and request exclusion from compulsory insurance.
Because agricultural social security rules contain specific conditions and exceptions, each case should be assessed individually.
When Must an Employee Be Registered With SGK?
One of the most important employer obligations in Turkey concerns the timing of the SGK employment commencement notification (işe giriş bildirgesi).
For most workplaces, an employee must generally be notified to SGK:
no later than one day before the employee starts work.
This means employers should complete the registration before allowing the employee to begin ordinary employment.
Same-Day SGK Registration in Certain Sectors
Special timing rules apply to certain sectors.
For employees beginning work in qualifying:
- construction;
- fishing; and
- agricultural workplaces,
the SGK notification may generally be submitted no later than the day the employee starts work, subject to the applicable statutory rules.
Employers should therefore identify the correct registration deadline according to their sector.
Why SGK Registration Timing Matters
Late registration can create significant compliance risks.
Potential consequences can include:
- administrative fines;
- retroactive premium liabilities;
- incentive losses;
- payroll corrections; and
- increased exposure during SGK inspections.
International companies should therefore integrate SGK registration into the onboarding process rather than treating it as an administrative step that can be completed after the employee starts work.
Limited Liability Company Shareholders and Bağ-Kur
Shareholders of a Turkish limited liability company (limited şirket) can fall within mandatory 4/b, or Bağ-Kur, insurance.
Their insurance generally begins from the legally relevant date associated with registration of their shareholder status in the trade registry framework.
This differs from ordinary employee insurance.
A shareholder should therefore not automatically be treated in the same way as a 4/a employee.
When Does 4/b Insurance End for a Limited Company Shareholder?
Where a limited company shareholder transfers all of their shares, their 4/b insurance ends according to the legally relevant date associated with the complete termination of shareholder status.
The transfer and relevant corporate documentation should therefore be properly registered and notified.
Partial transfer of shares does not necessarily end 4/b status if the individual remains a shareholder.
SGK Notification Deadlines for Limited Company Shareholders
The relevant authorities are subject to statutory deadlines for notifying SGK about the beginning and termination of qualifying shareholder status.
Under the framework described in Law No. 5510, notifications concerning the beginning of insurance are generally linked to a 15-day period, while termination notifications are generally subject to a 10-day period following the relevant termination event.
Companies should ensure that trade registry documentation accurately reflects ownership changes.
Joint-Stock Company Board Members and Bağ-Kur
Not every shareholder of a Turkish joint-stock company (anonim şirket) is automatically subject to 4/b insurance solely because they own shares.
An important distinction concerns shareholders who are also members of the board of directors.
Qualifying shareholder-board members can become subject to 4/b insurance.
Their insurance generally begins from the date they are elected to the board.
When Does 4/b Insurance End for a Joint-Stock Company Board Member?
For a shareholder subject to 4/b because of board membership, insurance generally ends when the relevant board membership terminates.
This distinction is important because simply remaining a shareholder after leaving the board does not necessarily create the same 4/b treatment.
Corporate secretarial records and SGK status should therefore be coordinated.
Notification Deadlines for Joint-Stock Company Board Members
The beginning of qualifying 4/b insurance should be notified within the statutory period following election to the board.
The framework provides for a 15-day notification period for commencement and a 10-day period following termination of board membership for the relevant termination notification.
Trade registry and SGK records should remain consistent.
Bağ-Kur Based on Tax Registration
Certain self-employed individuals become subject to 4/b insurance through their tax registration.
This can include:
- income-tax taxpayers;
- partners in collective companies;
- qualifying partners in ordinary limited partnerships;
- qualifying partners in limited partnerships; and
- certain other statutory partnership structures.
Their 4/b insurance generally begins when their relevant tax liability begins.
When Does Tax-Based Bağ-Kur End?
Where insurance is based on tax registration, 4/b coverage generally ends when the individual’s relevant tax liability terminates.
Tax offices have statutory notification obligations toward SGK regarding commencement and termination.
The applicable framework includes specific notification periods following completion of the relevant tax-registration process and after termination of tax liability.
Self-employed individuals should nevertheless verify their SGK records rather than assuming that all data transfers between institutions have occurred correctly.
Agricultural Bağ-Kur
Individuals working independently in agriculture can also become subject to 4/b insurance.
Their insurance can be linked to registration with legally established professional organizations such as Chambers of Agriculture (Ziraat Odaları).
Insurance generally begins from the relevant registration date.
When Does Agricultural Bağ-Kur End?
Agricultural 4/b insurance can terminate where qualifying individuals:
- cancel their professional registration;
- obtain the applicable exemption documentation; or
- reach the relevant age and request termination of compulsory coverage under the statutory conditions.
The relevant professional organization is responsible for notifying SGK within applicable statutory deadlines.
What Is a Workplace for SGK Purposes?
Law No. 5510 provides specific definitions of the concepts used in Turkish social security administration.
For SGK purposes, a workplace (işyeri) generally refers to the location where insured persons perform their work together with the tangible and intangible elements connected with that activity.
The social security concept of a workplace can therefore have broader implications than simply the physical office address.
Who Is an Employer for SGK Purposes?
For social security purposes, an employer (işveren) includes natural or legal persons, as well as certain institutions and organizations without separate legal personality, that employ individuals falling within the relevant insured categories.
This definition determines who bears important SGK obligations such as:
- employee registration;
- premium declarations;
- premium payments;
- workplace registration; and
- statutory notifications.
Who Is an Employer Representative?
An employer representative (işveren vekili) is generally a person who manages the whole of the business or service on behalf and for the account of the employer within the statutory SGK definition.
The employer representative can carry significant responsibilities in connection with social security compliance.
Companies should therefore clearly define management authority and statutory responsibilities.
When Must an SGK Workplace Declaration Be Submitted?
An employer beginning to employ insured personnel must register the workplace with SGK.
The workplace declaration (işyeri bildirgesi) must generally be submitted:
no later than the date on which insured employees begin working.
This obligation is separate from the employee’s individual SGK commencement notification.
Company Formation and Automatic SGK Notification
Where company formation is properly notified through the Turkish trade registry system, the relevant registration can also serve as notification to SGK under the integrated statutory process.
In such cases, a separate workplace declaration may not need to be independently prepared by the relevant parties.
The trade registry authorities are responsible for transmitting the relevant information to SGK within the statutory period.
This integration helps simplify the company-registration process.
Difference Between Workplace Registration and Employee Registration
Foreign employers sometimes confuse two separate obligations:
1. Workplace registration: establishing the employer’s workplace record with SGK.
2. Employee registration: notifying SGK that a specific individual will begin working.
Completing workplace registration does not automatically mean that every employee has been properly registered.
Both processes must be managed correctly.
What Is Disability for Turkish Social Security Purposes?
Under Article 25 of Law No. 5510, malullük refers to a specific social security concept of disability.
An insured person can be considered disabled for these purposes where the competent SGK Health Board determines, following review of authorized medical reports and supporting documentation, that the person has lost at least:
60% of their working capacity, or the applicable professional earning capacity following an occupational accident or disease.
The determination is not based solely on the opinion of the first hospital examining the individual.
The final assessment for social security purposes is made through the competent SGK process.
Medical Report vs. SGK Disability Determination
A hospital medical report does not automatically mean that an individual has been legally recognized as disabled for the purposes of receiving an SGK disability pension.
The medical reports and supporting documents must be assessed according to SGK procedures.
This distinction is important because medical incapacity, disability percentage, occupational incapacity, and entitlement to a disability pension are related but legally distinct concepts.
What Does Disability Insurance Provide?
The principal benefit provided through disability insurance is a:
disability pension (malullük aylığı).
However, meeting the medical disability threshold alone is not always sufficient.
The insured person must also satisfy the applicable insurance and contribution requirements.
Conditions for Receiving a Disability Pension
Under the general framework of Article 26 of Law No. 5510, an insured person must generally:
- be recognized as disabled by the SGK Health Board;
- have been insured for at least 10 years; and
- have at least 1,800 days of qualifying long-term insurance contributions.
A special rule applies to individuals whose disability is severe enough to require the continuous care of another person.
For these individuals, the 10-year insurance-duration condition may not apply, although the 1,800-day contribution requirement remains relevant.
Why the 1,800-Day Requirement Matters
The number of premium contribution days is a central component of Turkish social security entitlement.
An individual can have a serious medical condition but still need to satisfy the applicable contribution requirements before qualifying for a disability pension.
Employers should therefore avoid giving employees definitive pension advice solely on the basis of a medical report.
The employee’s complete SGK insurance record must also be considered.
Old-Age Insurance in Turkey
Old-age insurance (yaşlılık sigortası) provides the foundation for the Turkish retirement system.
The best-known benefit is the old-age pension, commonly referred to as a retirement pension.
However, old-age insurance can also provide another form of entitlement where an individual reaches the applicable age but lacks sufficient premium days for a pension.
Retirement Pension in Turkey
The conditions for obtaining a Turkish retirement pension depend on several factors, including:
- the employee’s initial insurance date;
- applicable insurance category;
- date of birth;
- contribution days;
- insurance duration where applicable; and
- transitional legislation.
There is therefore no single retirement age or premium-day requirement that applies identically to every insured person.
Individual retirement eligibility should be calculated using the person’s complete SGK history.
Lump-Sum Payment When Retirement Contribution Days Are Insufficient
An individual may reach the applicable retirement-age condition without accumulating enough contribution days to qualify for a retirement pension.
In qualifying circumstances, the individual can request a lump-sum old-age payment (yaşlılık toptan ödemesi).
This mechanism generally concerns the return of qualifying contributions paid toward the long-term insurance branches, subject to the statutory rules.
It should not be understood as a refund of every SGK contribution ever paid.
SGK Compliance for International Employers
International companies employing personnel in Turkey should incorporate social security compliance into every stage of the employment lifecycle.
This includes:
- determining whether the worker is subject to 4/a insurance;
- registering the workplace;
- registering employees before the statutory deadline;
- calculating SGK contribution bases;
- processing monthly payroll;
- declaring premium days and earnings;
- managing employees sent abroad;
- correctly classifying interns and apprentices;
- handling termination notifications; and
- maintaining statutory records.
Classification errors can become particularly expensive when discovered retrospectively.
Employee vs. Shareholder: Why Classification Matters
One of the most common areas of confusion involves individuals who are both shareholders and actively involved in a company.
A person’s social security status can depend on:
- the company’s legal form;
- whether the individual is a shareholder;
- whether the person sits on the board;
- whether an employment relationship exists; and
- the legal basis of their work.
For example, the treatment of a limited company shareholder is not necessarily identical to that of a shareholder of a joint-stock company.
Companies should therefore review the corporate and employment status together.
Payroll and SGK in Turkey
SGK compliance is closely connected with Turkish payroll.
A compliant payroll process should correctly manage:
- gross salary;
- SGK contribution base;
- employee social security contributions;
- employer social security contributions;
- unemployment insurance;
- premium days;
- missing-day notifications where applicable;
- income tax;
- stamp tax where applicable; and
- net salary.
Payroll errors can therefore create both employment-law and social-security liabilities.
Employer of Record and SGK Registration in Turkey
International companies that do not have their own Turkish employing entity may consider using an Employer of Record (EOR) in Turkey.
Under an appropriate EOR structure, the local employer can manage key employment and payroll obligations, including:
- compliant employment contracts;
- employee onboarding;
- SGK workplace and employee registration;
- monthly Turkish payroll;
- social security contributions;
- unemployment insurance;
- statutory leave;
- employee benefits;
- expense administration;
- termination payroll; and
- required SGK notifications.
This can allow an international company to employ personnel in Turkey while ensuring that local payroll and social security requirements are handled through a Turkish employment structure.
SGK Registration Checklist for Employers
Before an employee starts work in Turkey, employers should verify that:
- the correct legal employer has been identified;
- the workplace is properly registered;
- the employee’s insurance category has been determined;
- the employee commencement notification is submitted within the applicable deadline;
- payroll information has been collected;
- salary and benefits are correctly documented; and
- SGK and unemployment insurance calculations are configured.
Special attention should be given to interns, apprentices, shareholders, board members, family members, and employees working abroad because ordinary 4/a rules may not always apply in the same manner.
Turkey’s social security system establishes detailed rules governing SGK registration, employee insurance, Bağ-Kur, internships, apprenticeships, company shareholders, workers abroad, agricultural workers, disability benefits, and retirement rights.
For ordinary employees, SGK registration generally needs to be completed before employment begins, while certain sectors are subject to special registration deadlines.
Different rules apply to limited company shareholders, joint-stock company board members, self-employed individuals, and agricultural workers who may fall within the 4/b (Bağ-Kur) system.
Employers must also distinguish ordinary employee insurance from limited insurance arrangements applying to groups such as apprentices, interns, İŞKUR trainees, and certain other categories.
For international companies, correctly identifying the employee’s or worker’s status before onboarding is essential. Combining accurate SGK registration, Turkish payroll, social security administration and Employer of Record support can reduce compliance risks and ensure that employees and other insured persons are correctly reported throughout their relationship with the organization.