Employing Foreign Workers in Turkey: Work Permit Applications, Employer Criteria, Payroll and Penalties
Introduction
Turkish companies and individual employers may employ foreign nationals where the required work permit or work permit exemption has been obtained.
A foreign national’s passport, residence permit, company shareholding or tax number does not normally provide an independent right to work.
Before allowing a foreigner to begin employment, the employer must determine:
- Whether the position is legally open to foreign nationals,
- Whether a work permit or exemption is required,
- Whether the application should be made from Turkey or abroad,
- Whether the workplace satisfies the employment and financial criteria,
- Which minimum salary must be declared,
- Whether professional pre-authorisation is required,
- When the foreign employee may legally start work,
- How the employee must be registered with the Social Security Institution,
- Which changes must be reported to the Ministry,
- What happens when the employment relationship ends.
A work permit is generally issued for a specific employer, workplace, occupation, city and period. It should not be treated as a general document allowing the foreign employee to work for any company or in any position.
Employing a foreign national before the permit becomes valid may result in administrative fines for both the employer and employee. Additional consequences may include retroactive social-security assessments, workplace inspections, immigration proceedings and difficulty obtaining future work permits.
This guide explains the principal obligations applicable to employers hiring foreign workers in Turkey as of August 2026.
Does Every Foreign Employee Need a Work Permit?
As a general rule, a foreign national must obtain a Turkish work permit before performing dependent or independent work in Turkey.
The requirement may apply even where the foreigner:
- Holds a Turkish residence permit,
- Is married to a Turkish citizen,
- Owns shares in the employing company,
- Receives payment from a foreign company,
- Works remotely from an office in Turkey,
- Is described as an unpaid consultant or volunteer,
- Will work only during a probation period.
Certain foreigners and short-term activities may fall within a statutory exemption. However, an exemption should be verified under the applicable category and, where required, documented through the official exemption application system.
An employer should not rely merely on the employee’s statement that no permit is required.
Work Permit and Residence Permit Are Different
A residence permit gives the foreign national a legal basis to remain in Turkey. It does not ordinarily create a right to work.
A valid work permit generally provides both work authorisation and lawful residence during its validity period. However, work permits issued to persons under temporary protection, international protection applicants or certain other protected statuses do not necessarily replace the underlying immigration document.
The employer should verify:
- Employee’s immigration status,
- Work permit type,
- Permit start and expiry dates,
- Employer named on the permit,
- Workplace and city information,
- Occupation,
- Special annotations.
A residence permit card should not be accepted as proof of work authorisation.
Is the Work Permit Transferable Between Employers?
A standard fixed-term work permit is generally linked to the employer and position stated in the permit.
Where a foreign employee wishes to move to another company, the new employer must submit a new work permit application. An application involving a different employer is generally treated as an initial application rather than an extension.
The foreign worker should not begin working for the new employer while relying on a permit issued for the former employer.
The same issue can arise where:
- The employee moves to another legal entity in the same corporate group,
- The workplace is transferred,
- The employer’s tax number changes,
- The employee’s occupation changes materially,
- The employee is assigned to another province,
- A merger or demerger affects the employing company.
Corporate affiliation does not automatically make separate companies the same employer for work permit purposes.
Which Occupations Are Closed to Foreign Nationals?
Some professions and positions are reserved by law for Turkish citizens.
The Ministry of Labour’s official list includes positions and professions such as:
- Private security officers,
- Certain founders, managers and representatives in private security companies,
- Neighbourhood watch officers,
- Certified public accountants and sworn-in certified public accountants,
- Certain cooperative board memberships,
- Customs broker assistants,
- Dentists,
- Responsible managers of private hospitals,
- Various maritime and regulated occupations.
The official work permit card may also contain annotations restricting the foreign employee from practising particular professions or requiring additional professional registration.
Before applying, the employer should determine whether:
- The occupation is prohibited to foreigners,
- Diploma equivalency is required,
- Membership in a professional chamber is compulsory,
- A professional licence must be obtained,
- Prior approval from another ministry is necessary.
Obtaining a work permit does not replace a separate licence legally required to practise a profession.
Fixed-Term Work Permits
A foreign employee’s first fixed-term work permit may be issued for a maximum of one year, provided that the permit does not exceed the duration of the employment or service contract.
If a timely extension application is approved for the same employer:
- The first extension may be granted for up to two years,
- Later extensions may be granted for up to three years.
Moving to a different employer is assessed as a new application.
A permit may be granted for a shorter period where:
- Passport validity is limited,
- Employment contract is shorter,
- Project is temporary,
- Sector approval has a limited duration,
- Immigration status ends earlier,
- The Ministry considers a shorter permit appropriate.
The employer should check the actual dates printed on the permit rather than assuming that every approved initial permit lasts exactly one year.
Indefinite and Independent Work Permits
A foreigner holding a long-term residence permit or at least eight years of legal work permit history may apply for an indefinite work permit.
Satisfying the minimum history does not create an automatic right to approval.
An indefinite work permit generally allows the foreigner to work without being tied to one employer, subject to professions reserved for Turkish citizens and other statutory restrictions. The permit document must be renewed every five years.
An independent work permit allows a foreigner to work in Turkey in the person’s own name and account without being employed by a specific employer. It is issued for a defined period and is assessed according to the foreigner’s qualifications, economic contribution and relevant business circumstances.
An employer hiring a person who claims to hold an indefinite or independent permit should verify the document through the official permit verification system.
Domestic Work Permit Applications
A domestic application is submitted by the Turkish employer through the electronic work permit system.
The standard domestic route is generally available where the foreigner has a Turkish residence permit:
- Issued for at least six months, and
- Still valid on the application date.
The Ministry may allow specified categories of foreigners legally present in Turkey to apply without satisfying the ordinary residence permit condition.
A tourist visa or visa exemption does not normally create the standard right to submit a domestic application.
The employer should confirm domestic eligibility before preparing the complete file. An incorrect domestic application may be rejected or may require the foreigner to apply through a Turkish embassy or consulate abroad.
Overseas Work Permit Applications
An overseas application has two main stages.
First, the foreign employee attends the Turkish embassy or consulate in the country of nationality or lawful residence and submits the work visa and permit application. The diplomatic mission issues a 16-digit reference number.
Second, the Turkish employer uses that number to complete the employer-side application through the electronic work permit system.
The employer should obtain the reference number promptly and ensure that:
- Passport details are correct,
- Employer information matches the Turkish company records,
- Occupation is stated consistently,
- Employment contract reflects the application,
- Required documents are uploaded within the applicable period.
A reference number alone does not mean that the permit has been approved.
The e-İzin System
Work permit applications are submitted through the Ministry’s electronic application system, commonly known as e-İzin.
The employer or authorised user accesses the system through e-Government or an accepted electronic-signature method.
The system is used for matters such as:
- Initial applications,
- Domestic applications,
- Overseas applications,
- Extensions,
- Foreign shareholder applications,
- Termination requests,
- Additional document submissions,
- Tracking results,
- Card replacement requests.
The employer should ensure that the account is controlled by an authorised and reliable person.
Where an accountant, consultant or employee prepares the application, the employer should still review:
- Declared salary,
- Occupation,
- Workplace,
- employment conditions,
- Uploaded financial documents,
- Contact email,
- Permit duration.
Incorrect information submitted by an intermediary may still create responsibility for the employer.
Documents Commonly Required From the Foreign Employee
The employee-side documents may include:
- Valid passport,
- Biometric photograph,
- Employment contract,
- Diploma or graduation certificate,
- Turkish translation of diploma,
- Residence permit for a domestic application,
- Professional qualification documents,
- Prior approval from the relevant authority,
- Reference number for an overseas application.
For professional services and occupations specified by the Ministry, a diploma or temporary graduation certificate with an approved Turkish translation is required.
The passport should remain valid for an adequate period. Differences in the person’s name, nationality, birth date or passport number should be corrected before submission.
Documents Commonly Required From the Employer
Depending on the application, the employer may need to provide:
- Tax registration information,
- Trade registry records,
- Current capital information,
- Balance sheet and income statement,
- Export records,
- Workplace SGK registration,
- Employee list,
- Activity certificate,
- Employment contract,
- Authorised signatory information,
- Sector licence,
- Prior approval from another authority,
- Documents supporting the need for the foreign worker.
The financial statements should correspond with official tax and corporate records.
An employer should not submit altered payrolls, false employee lists or artificial capital documents merely to satisfy the evaluation criteria.
General Five-Turkish-Employee Rule
Under the general 2026 criteria, a balance-sheet employer is ordinarily expected to employ at least five Turkish citizens for each foreign worker for whom a work permit is requested.
For example, where no exception applies:
- One foreign employee may require at least five Turkish employees,
- Two foreign employees may require at least ten Turkish employees,
- Three foreign employees may require at least fifteen Turkish employees.
The Ministry examines actual employment records rather than only names listed in a private company document.
The Turkish employees should be properly registered with SGK and actively employed under genuine employment relationships.
Exception for High-Turnover Employers
Where the workplace’s previous-year net sales are at least TRY 50 million, the ordinary five-Turkish-employee criterion is not applied for work permit applications concerning up to five foreign employees.
This exception concerns the employment ratio. It does not necessarily remove:
- Salary criteria,
- Professional approvals,
- Workplace eligibility,
- Immigration requirements,
- Sector restrictions.
The employer should support the turnover with official financial records.
Financial Capacity Criteria
For a newly established balance-sheet employer that has not yet prepared a year-end balance sheet and annual income statement, paid-up capital must ordinarily be at least TRY 500,000.
For an existing balance-sheet company, the employer must generally satisfy at least one of the following:
- Paid-up capital of at least TRY 500,000,
- Net sales of at least TRY 8 million,
- Exports of at least USD 150,000.
The Ministry may request evidence such as:
- Certified balance sheet,
- Annual income statement,
- Corporate capital records,
- Export documents,
- Tax filings.
A company legally incorporated with lower capital may still fail the work permit financial criterion.
2026 Salary Criteria
The salary declared for the foreign employee must reflect the position and cannot be below the relevant multiple of the gross minimum wage.
For applications made while the 2026 gross minimum wage of TRY 33,030 applies, the general monthly gross thresholds are:
- Senior executives and pilots: at least five times the gross minimum wage, currently TRY 165,150,
- Engineers and architects: at least four times the gross minimum wage, currently TRY 132,120,
- Other managers: at least three times the gross minimum wage, currently TRY 99,090,
- Positions requiring expertise or skilled craftsmanship: at least twice the gross minimum wage, currently TRY 66,060,
- Domestic services and other occupations: at least the gross minimum wage, currently TRY 33,030.
The amount declared in the work permit application should correspond with:
- Employment contract,
- Payroll,
- Bank salary payments,
- SGK premium base,
- Tax declarations.
Declaring a qualifying salary in the application while reporting a lower wage to SGK may lead to permit cancellation, premium assessments and administrative sanctions.
The Job Title Must Match the Real Work
The employer should use the occupation that genuinely reflects the employee’s duties.
A company should not describe a foreign employee as:
- Ordinary office worker when the person acts as general manager,
- Sales assistant when the person provides professional engineering services,
- Consultant when the person works as a full-time employee,
- Translator when the person manages the business,
- Manager solely to justify a higher-status application.
The Ministry may compare:
- Employment contract,
- Company organisational structure,
- Diploma,
- Salary,
- Workplace activity,
- SGK occupation code,
- Actual work performed during inspection.
A materially false job description may result in rejection, cancellation or sanctions.
Important 2026 Exception for Certain Domestic Applications
Effective from 3 August 2026, a limited exception applies to qualifying domestic applications for foreigners who have legally remained in Turkey for at least one year during the previous three years under a work permit, residence permit or international protection status.
For up to three qualifying foreign employees at the same workplace:
- The ordinary employment criterion, and
- The ordinary financial capacity criterion
are generally not applied.
However, the number of foreign workers covered by the exception may not exceed the number of Turkish citizens employed at the workplace. Where a fourth or later foreign worker will be employed, the ordinary criteria may again apply.
This exception does not remove the salary criterion or create an automatic right to approval.
Information Technology Sector Exceptions
For specified specialist technology positions in workplaces operating in the information technology sector, the employment and financial capacity criteria are generally not applied.
Qualifying roles may include:
- Software development specialist,
- Database specialist,
- Mobile software specialist,
- Network and systems security specialist,
- Enterprise architecture specialist.
For employers outside the IT sector, the exception may apply to up to two foreign employees in qualifying specialist technology positions.
The employee’s education, experience and actual duties should support the claimed specialist position.
Education and Regulated Professional Services
Foreign employees in education may require prior approval from:
- Ministry of National Education,
- Council of Higher Education.
The work permit application should not be submitted as though an ordinary commercial position were involved where professional approval is legally required.
Healthcare, engineering, architecture, aviation and other professional fields may also require:
- Diploma equivalency,
- Professional chamber registration,
- Ministry approval,
- Licence validation,
- Temporary membership,
- Sector-specific authorisation.
A work permit does not independently confirm professional competence.
Domestic Services
Foreigners may be employed in domestic services under specific criteria and application procedures.
Applications are commonly assessed for roles involving:
- Childcare,
- Elderly care,
- Disabled-person care,
- Patient care,
- Household services under defined circumstances.
The Ministry may examine:
- Care needs,
- Age and medical condition of the person receiving care,
- Employer’s financial capacity,
- Family relationship,
- Residence conditions,
- Whether the position is genuine.
A foreigner should not be registered as a domestic care worker while actually working in a restaurant, office or commercial enterprise.
Employment Contract
The employment contract should clearly state:
- Employer and employee identity,
- Workplace,
- Job title,
- Duties,
- Start date,
- Permit-related condition,
- Gross salary,
- Working hours,
- Weekly rest,
- Overtime procedure,
- Annual leave,
- Benefits,
- Accommodation where provided,
- Contract term,
- Termination conditions,
- Confidentiality,
- Applicable law.
The Turkish version used for official procedures should correspond with any foreign-language version given to the employee.
Where the documents conflict, disputes may arise concerning:
- Salary,
- Contract duration,
- Commission,
- Housing,
- Return travel expenses,
- Notice,
- Penalties.
The employee should receive a signed copy.
Should the Employee Start During the Application?
No.
Submitting a work permit application does not authorise the foreigner to begin work.
The employee should start only after:
- The permit has been approved,
- Required fees have been paid,
- The permit start date has arrived,
- Overseas entry procedures have been completed where relevant,
- SGK employment registration has been made.
A probation period is still employment. The employer cannot lawfully test the employee for several weeks without authorisation merely because the arrangement is called training or observation.
Evaluation Period
A properly completed work permit application is generally evaluated within 30 days, provided that all required information and documents are complete.
Where the Ministry requests additional documents, the 30-day evaluation period is calculated from completion of the additional submission.
The actual process may take longer where:
- Another institution’s opinion is requested,
- Diploma equivalency is pending,
- Company records are inconsistent,
- Additional financial evidence is required,
- Application category is incorrect,
- Foreign documents require correction.
The employer should monitor the registered email and electronic system.
Approval Fees
Approval does not complete the process automatically.
For 2026, the work permit fee for a fixed-term permit of up to one year is TRY 12,574.90. A valuable-paper fee of TRY 964 is also payable.
Longer permits attract a proportionately higher permit fee. For example:
- Up to two years: TRY 25,149.80,
- Up to three years: TRY 37,724.70,
- Up to four years: TRY 50,299.60,
- Up to five years: TRY 62,874.50.
The 2026 fee for an indefinite or independent work permit is TRY 125,802.20.
The requested fees must be paid within 30 days after notification. Failure to pay within that period results in rejection of the work permit or exemption application.
The parties should agree in the employment contract who will economically bear these expenses.
Procedures After an Overseas Approval
Following approval of an overseas application, the foreign employee completes the relevant procedure at the Turkish embassy or consulate and enters Turkey using the work visa process.
The foreigner must generally:
- Enter Turkey after completing the diplomatic mission procedures,
- Begin work within one month after entry,
- In all circumstances begin work within six months from the permit’s starting date,
- Register the Turkish address within 20 days after entry.
The employer must coordinate:
- Arrival date,
- SGK start notification,
- Workplace onboarding,
- Address registration,
- Permit card delivery.
A permit may become ineffective if the employee does not begin work within the statutory framework.
Procedures After a Domestic Approval
For a domestic application, the foreign employee must begin working by fulfilling the relevant social-security requirements within one month from the work permit’s starting date.
The permit card may be delivered after the legal start date.
The employer should follow the approved permit information electronically and should not delay all procedures solely because the physical card has not yet arrived.
SGK Registration
Foreign employees with work permits are generally subject to Turkish social-security obligations unless an applicable international social-security agreement or temporary assignment rule creates an exemption.
Employers must fulfil social-security obligations according to:
- The full-time employment declared in the application,
- The salary promised in the permit application,
- The statutory premium rules.
For an ordinary employee insured under Article 4/1-a, the SGK employment entry notification should generally be submitted at least one day before employment begins.
The work permit approval does not automatically complete every payroll and SGK action on behalf of the employer.
International Social-Security Agreements
Turkey has entered into bilateral social-security agreements with various countries.
Depending on the agreement, a foreign employee temporarily assigned to Turkey by an overseas employer may remain covered in the home-country system for the permitted assignment period and may be exempt from certain Turkish social-security obligations.
The employee normally needs an official certificate of coverage issued under the applicable agreement.
The employer should not assume an exemption merely because the employee continues to receive foreign salary or insurance.
The analysis should consider:
- Employee’s nationality,
- Home employer,
- Turkish employer,
- Assignment duration,
- Certificate of coverage,
- Relevant bilateral agreement,
- Work permit status.
A social-security exemption does not automatically create a work permit exemption.
Payroll Requirements
The foreign employee should be included in ordinary payroll processes where Turkish social-security and tax rules apply.
The employer should maintain:
- Monthly payroll,
- Salary bank records,
- SGK declarations,
- Income tax withholding,
- Overtime records,
- Leave records,
- Expense documentation,
- Benefits in kind.
Salary should normally be paid at the amount declared in the work permit application.
Housing, vehicle, meals or other benefits should not be used informally to reduce the reported gross cash salary below the permit threshold unless the applicable rules clearly permit the proposed structure.
Equal Employment Rights
A foreign worker with a valid permit is not outside Turkish employment law.
Subject to the scope of the relevant legislation, foreign employees may have rights concerning:
- Salary,
- Working time,
- Weekly rest,
- Annual leave,
- Overtime,
- Occupational health and safety,
- Notice,
- Severance,
- Protection against discrimination,
- Social security,
- Access to employment-related remedies.
A foreign employee’s dependence on the work permit should not be used to justify:
- Withholding salary,
- Retaining the passport,
- Requiring excessive hours,
- Threatening unlawful deportation,
- Preventing access to healthcare,
- Refusing statutory leave.
The employee’s immigration status and employment claims are legally related in practice but remain distinct issues.
Passport Retention
The employer should not retain the employee’s original passport as a method of controlling the employee.
Copies may be required for work permit, payroll and personnel files. The original passport belongs to the foreign employee and may be needed for:
- Travel,
- Consular procedures,
- Identification,
- Residence and address procedures,
- Banking.
Where an original document is temporarily delivered for an official procedure, it should be returned promptly and the process should be documented.
Changing the Employee’s Position or Workplace
A material change may require a new work permit application or formal update.
Changes requiring examination include:
- Promotion from employee to manager,
- Move from technical position to sales,
- Transfer to another legal entity,
- Permanent transfer to another province,
- Change of employer’s tax number,
- Company merger,
- Workplace closure,
- Work at a client’s premises,
- Change from dependent to independent work.
The employer should seek clarification before implementing the change.
A payroll title change does not automatically amend the work permit.
Extension Applications
An extension application may be submitted within the 60-day period before the current permit expires and must be filed before the expiry date.
An application submitted after expiry is treated as an initial application.
The employer should not wait until the last day because:
- Financial documents may need updating,
- Passport validity may be insufficient,
- SGK records may contain discrepancies,
- Salary may need revision,
- Additional documents may be requested.
Where the application concerns the same employer and is timely, the employee may benefit from the extension framework. A change of employer requires a new initial application.
Employment Termination
When the employment relationship ends before the permit expiry date, the employer should:
- Complete the employment-law termination process,
- Submit the SGK termination notification,
- Pay salary and accrued rights,
- Deliver required employment records,
- Request work permit termination through the electronic system,
- Report the end of work to the Ministry.
Foreign-employment reporting and ordinary SGK termination procedures are separate obligations.
The work permit should not remain active under a company where the foreigner no longer works.
Fifteen-Day Notification Requirement
Employers of foreign workers must notify the Ministry within 15 days of:
- Start of work,
- End of work,
- Circumstances requiring cancellation of the permit or exemption.
Foreigners holding indefinite or independent work permits have corresponding notification obligations for their own activities.
Failure to make the notification within the period is subject to a separate administrative fine.
The employer should retain electronic confirmation that the notification was submitted.
Effect of Termination on Immigration Status
A standard work permit generally supports the foreign employee’s lawful residence while it remains valid.
When the permit is cancelled or terminated, the foreigner should immediately assess whether another lawful immigration basis exists.
Possible alternatives may include:
- New employer work permit,
- Family residence permit,
- Student residence permit,
- Another eligible residence permit,
- Indefinite work permit,
- Departure from Turkey.
The employee should not assume that the original work permit remains a valid residence basis until the date printed on the card after employment has ended and the permit has been terminated.
Work Permit Rejection
A work permit application may be rejected because of issues such as:
- Failure to satisfy employment criteria,
- Insufficient financial capacity,
- Salary below the required threshold,
- Position reserved for Turkish citizens,
- Missing professional approval,
- Inconsistent documents,
- False or misleading information,
- Passport or immigration problem,
- Adverse public order or security assessment,
- Incompatibility with international labour policy.
A rejection should be reviewed to determine whether the better course is:
- Administrative objection,
- New application after correcting the deficiency,
- Application under another category,
- Judicial challenge.
Objection and Judicial Review
A Ministry decision concerning rejection, cancellation or termination may be challenged administratively within 30 days from notification.
The objection is filed electronically with an explanatory petition and supporting evidence.
If the administrative objection is rejected, proceedings may be brought before the competent administrative court.
The objection should address the actual rejection reason.
Submitting the same documents again without explaining the legal or factual error may not be effective.
Inspections
Workplaces employing foreigners may be inspected by authorised labour, social-security and other public officials.
Inspectors may examine:
- Work permits,
- Employee identities,
- Actual duties,
- Payroll,
- Salary payments,
- SGK records,
- Working hours,
- Workplace address,
- Number of Turkish employees,
- Employment contracts,
- Occupational health and safety,
- Accommodation where relevant.
The employer should not instruct the foreign employee to hide, leave the workplace or claim to be a customer during an inspection.
Such conduct may worsen the legal consequences.
2026 Administrative Fines
For violations committed in 2026:
- An employer employing a foreigner without a work permit is subject to an administrative fine of TRY 102,503 for each foreign worker.
- A foreign national working dependently without a permit is subject to a fine of TRY 40,977.
- A foreign national working independently without a permit is subject to a fine of TRY 82,010.
- Failure to satisfy the statutory notification obligation is subject to a fine of TRY 6,805 for each foreigner.
Where the same violation is repeated, the administrative fine is increased by one additional amount under the repeat-violation rule.
These fines are separate from possible sanctions under:
- Social-security law,
- Tax law,
- Employment law,
- Immigration law,
- Workplace licensing rules.
Additional Costs for the Employer
An employer found to have employed a foreigner without permission may also face expenses connected with the foreigner’s:
- Accommodation,
- Return travel,
- Necessary healthcare,
- Deportation process.
The authorities may also examine whether the employee was:
- Unregistered with SGK,
- Paid below the minimum wage,
- Working excessive hours,
- Subject to unsafe conditions,
- Employed through false documents.
The financial exposure can therefore be substantially greater than the principal work permit fine.
Retroactive SGK Liability
Where an unregistered foreign employee is identified, the employer may face retroactive assessment of:
- Social-security premiums,
- Unemployment insurance premiums,
- Late-payment interest,
- Administrative fines,
- Missing payroll and employment notifications.
The absence of a work permit does not allow the employer to argue that no employment relationship existed for social-security purposes.
Evidence of work may include:
- Witness statements,
- Workplace camera records,
- Messages,
- Salary payments,
- Uniforms,
- Work schedules,
- Customer communications,
- Inspection findings.
False Self-Employment Arrangements
An employer should not describe a dependent foreign worker as an independent consultant solely to avoid payroll, SGK or work permit requirements.
The authorities and courts may examine the real relationship, including:
- Control over working hours,
- Employer instructions,
- Exclusive work,
- Workplace integration,
- Use of employer equipment,
- Regular salary,
- Economic dependency.
Where the relationship is effectively employment, the label in the contract may not prevent employment, tax and social-security consequences.
Foreign Employees Working Remotely
Remote work creates complex questions where:
- The foreigner lives in Turkey,
- The employer is abroad,
- Services are performed online,
- Payment is made to a foreign bank account,
- Customers are outside Turkey.
The employer and worker should examine:
- Whether a Turkish work permit or exemption is required,
- Tax residence,
- Permanent establishment risk,
- Social-security coverage,
- Employment law,
- Immigration status,
- Applicable social-security agreement.
The fact that the employer has no Turkish office does not automatically eliminate Turkish legal consequences where the work is physically performed from Turkey.
Practical Employer Checklist
Before hiring a foreign employee, the employer should:
- Confirm that the occupation is open to foreigners.
- Determine whether a work permit or exemption is required.
- Select domestic or overseas application procedure.
- Check passport and immigration status.
- Verify the five-Turkish-employee rule.
- Verify capital, turnover or export criteria.
- Calculate the correct salary threshold.
- Obtain diploma and professional approvals.
- Prepare a genuine employment contract.
- Submit the application through e-İzin.
- Monitor requests for additional documents.
- Pay approval fees within 30 days.
- Wait until the legal permit start date.
- Submit the SGK employment entry notification.
- Pay the salary declared in the application.
- Maintain payroll and working-time records.
- Report commencement and termination within 15 days.
- Apply for extension within the final 60 days.
- Submit a new application before changing employer or material position.
- Preserve permit and application records for inspections.
Frequently Asked Questions
Can a foreigner work in Turkey with only a residence permit?
No. A residence permit does not ordinarily authorise employment. A work permit or valid exemption is generally required.
Can a foreigner start work while the application is pending?
No. Filing an application does not itself create work authorisation.
Can the employee work during a probation period without a permit?
No. Probationary work is still employment.
Is the permit issued to the employee or employer?
The permit is issued in the foreign employee’s name but is generally linked to the specific employer, workplace and occupation stated in the document.
Can the foreign employee work for two employers?
A standard fixed-term permit linked to one employer does not automatically authorise work for a second employer. A separate legal basis may be required.
Can the employee change employers using the same permit?
No. The new employer must generally submit a new initial application.
How long is the first permit valid?
The first fixed-term permit may be issued for up to one year and cannot exceed the employment contract period.
How long may an extension be granted?
For the same employer, the first approved extension may be up to two years and later extensions may be up to three years.
When should an extension application be filed?
Within the final 60 days before the permit expires and in all cases before expiry.
Is a domestic application possible with a tourist visa?
The ordinary domestic route generally requires a qualifying residence permit. Specified exceptions may apply.
How is an overseas application made?
The employee applies through a Turkish diplomatic mission and receives a 16-digit reference number. The Turkish employer then completes the online application.
How many Turkish employees are required?
The ordinary rule requires at least five Turkish citizens for each foreign employee, unless an exception or sector-specific criterion applies.
What are the employer’s financial criteria?
A new balance-sheet company generally needs TRY 500,000 paid-up capital. An existing company generally needs TRY 500,000 paid-up capital, TRY 8 million net sales or USD 150,000 exports.
What salary must be paid?
The minimum depends on the position and ranges from the gross minimum wage to five times that amount. The salary must correspond with payroll and SGK declarations.
What is the 2026 gross minimum wage?
The monthly gross minimum wage is TRY 33,030 between 1 January and 31 December 2026.
Can a company hire an IT specialist without five Turkish employees?
Specified IT specialist applications may benefit from employment and financial criterion exceptions, depending on the employer’s sector and the number of foreign specialists.
Does a foreign teacher need prior approval?
Foreign employees in regulated education positions may require prior approval from the Ministry of National Education or Council of Higher Education.
Must the foreign employee be registered with SGK?
Generally yes, unless an applicable international social-security agreement or another valid exemption applies.
When must the SGK employment entry notification be submitted?
For an ordinary 4/1-a employee, it is generally submitted at least one day before work begins.
Can the employer report a lower salary to SGK?
The employer must fulfil social-security obligations using the salary and full-time employment declared during the work permit application.
How long does the application take?
A complete application is generally evaluated within 30 days. The period may restart after requested additional information is uploaded.
What is the 2026 one-year permit fee?
TRY 12,574.90, plus a TRY 964 valuable-paper fee.
How long is allowed to pay the approval fees?
Thirty days from notification. Failure to pay within that period results in rejection.
Must the start and end of employment be reported separately?
Yes. Employers must report start, termination and cancellation-related circumstances to the Ministry within 15 days.
What is the 2026 fine for employing an unauthorised foreigner?
TRY 102,503 for each unauthorised foreign employee.
Is the foreign employee also fined?
Yes. A dependent foreign employee working without authorisation is subject to a 2026 fine of TRY 40,977.
Are repeat violations punished more severely?
Yes. The administrative fines are increased by one additional amount where the violation is repeated.
Can a rejected application be filed again?
Yes. A new application may be submitted after correcting the problem. Rejection does not permanently prevent a later application.
Can the rejection be challenged?
Yes. An administrative objection may be filed within 30 days. If rejected, an administrative court case may be considered.
Conclusion
Employing foreign workers in Turkey requires more than signing an employment contract or checking the employee’s residence permit.
The employer must first determine whether the occupation is legally available to foreigners and whether a work permit, professional approval or work permit exemption is required.
A fixed-term work permit is generally linked to:
- A specific employer,
- A specific workplace,
- A defined occupation,
- A particular period.
The employee cannot freely transfer the permit to another company.
Under the ordinary 2026 evaluation criteria, the employer generally needs five Turkish employees for each foreign worker. A new balance-sheet company normally requires at least TRY 500,000 paid-up capital. An existing company generally must demonstrate TRY 500,000 paid-up capital, TRY 8 million net sales or USD 150,000 exports.
The declared salary must match the occupation. Depending on the employee’s role, the minimum ranges between the gross minimum wage and five times the gross minimum wage.
Applications may be submitted domestically for qualifying residents or through a Turkish embassy or consulate abroad. A complete application is generally evaluated within 30 days.
The foreign employee must not begin working merely because the application has been submitted. Work may begin only after approval, payment of the required fees, commencement of permit validity and completion of the relevant SGK procedure.
The employer must:
- Register the employee with SGK,
- Pay the declared salary,
- Maintain proper payroll,
- Notify the Ministry of commencement and termination within 15 days,
- Apply for an extension before the permit expires.
For 2026, the administrative fine for an employer employing a foreigner without authorisation is TRY 102,503 for each foreign worker. The employee is also subject to a separate fine, and additional social-security, tax and immigration consequences may arise.
The safest approach is to review the proposed employee, occupation, employer criteria, salary and immigration position before the employment relationship begins.
Legal Disclaimer: This article provides general information and does not constitute legal, employment, immigration, tax or social-security advice. Work permit criteria may vary according to the employee’s nationality, status, occupation, employer, sector and application date. Current Ministry criteria and sector-specific approvals should be reviewed before the foreign employee begins any work.