Who counts as an intern in Turkey, and what types of internship exist?
In Turkey, "intern" (stajyer) does not describe a single status. To handle payroll and SGK (Social Security Institution) correctly, you first need to establish which type of internship the student is joining you under. In practice there are three main groups:
| Internship type | Who | Legal basis |
|---|---|---|
| Vocational and skills training in the workplace | Vocational and technical high school students, vocational training centre students | Vocational Education Law No. 3308 |
| Mandatory internship | Vocational college and university students whose programme requires an internship | Law No. 3308 and Social Insurance and General Health Insurance Law No. 5510 |
| Voluntary internship | Students without a mandatory internship, or who want experience outside it | General labour and social security legislation |
The type of internship determines whether pay is required, who files the SGK notification and under which scope, and whether the state contribution is available. Before accepting an intern, ask the school for an official letter or agreement stating the internship type.
Do you have to pay interns in Turkey?
For students covered by Law No. 3308 (vocational secondary students and university students on mandatory internships), businesses above the staff threshold set in the law must pay at least a rate linked to the minimum wage. A lower floor applies to smaller businesses. Because thresholds and rates can change over time, this guide does not state them; check current conditions in the latest SGK announcement and the Ministry of National Education rules.
Voluntary interns are not covered by Law No. 3308. In practice, the relationship with a voluntary intern is treated like an employment relationship. You must pay at least the minimum wage, register the intern with SGK like a regular insured employee and apply the usual payroll deductions. The 2026 gross minimum wage is TRY 33,030.
Is tax withheld from intern pay?
The Income Tax Law and Stamp Duty Law contain exemptions for payments to students in vocational training. The amount up to which the exemption applies and which students it covers depend on the conditions in the legislation. Payments to voluntary interns are, as a rule, taxed like normal wages, with the minimum wage exemption applied. Confirm the current rules from the official source before you set up your payroll items. For general payroll steps, see our payroll calculation guide.
Who files the SGK notification for an intern?
Under Law No. 5510, students covered by Law No. 3308 and university students on mandatory internships are covered only by work accident and occupational disease insurance (and, in some cases, general health insurance). As a rule, their employment start notification and premiums are filed and paid by the school or university where the student is enrolled. The workplace does not register the intern as a fully insured employee.
The premium rate and the base it applies to are set in the legislation; this guide does not state an exact rate, so check current conditions in the latest SGK announcement. What matters for the employer is confirming that the school has filed the notification before the internship starts and keeping a copy in the personnel file.
Voluntary interns are different. The school does not file anything; the employer registers the intern with SGK before they start, just like a regular employee, and pays the premiums. The termination notification is filed within 10 days. In this case the SGK employee share is 14%, the unemployment employee share 1% and the unemployment employer share 2%. The total employer SGK rate for 2026 is 21.75%. Treasury discount: 5 points in manufacturing (pay 16.75%), 2 points outside manufacturing (pay 19.75%); 21.75% without the discount. The total employer cost of a voluntary intern on the minimum wage is TRY 40,214.03 a month outside manufacturing, TRY 39,223.13 in manufacturing and TRY 40,874.63 without the discount, the same as a full-time minimum wage employee.
How do intern costs compare? An example table
The table below shows which cost items arise for the employer depending on the internship type. For vocational training interns, rates and amounts depend on the legislation and are not shown.
| Item | Vocational and mandatory intern | Voluntary intern (full month, minimum wage) |
|---|---|---|
| Gross payment | Not less than the legal floor | TRY 33,030.00 |
| SGK start notification | Filed by the school or university | Filed by the employer |
| SGK employer share | Not borne by the employer (work accident premium paid by the school) | TRY 6,523.43 (non-manufacturing, 19.75%) |
| Unemployment employer share | Not borne by the employer | TRY 660.60 |
| Income tax and stamp duty | Subject to the exemption conditions in the legislation | Zero under the minimum wage exemption |
| State contribution | Available if conditions are met | None |
| Total employer cost | Pay minus state contribution | TRY 40,214.03 |
A voluntary intern's net pay is TRY 28,075.50, the same as a minimum wage employee. For other pay levels, use the salary calculator and the employer cost calculator, and see the payroll parameters page for current rates.
What is the intern state contribution and how do you claim it?
Under Law No. 3308, part of the pay given to vocational training students and students on mandatory internships is covered by the Unemployment Insurance Fund under certain conditions. Known in practice as the "intern state contribution" or "internship pay support", its rate differs according to the number of employees in the business. Because contribution rates and amounts are updated from time to time, this guide does not state figures; check current conditions in the latest SGK announcement.
The general process is:
- The business pays the intern's wage into the student's bank account on the payment date.
- Payment details (student, period, amount paid, bank receipt) are sent to the relevant office at the school or university.
- The school calculates the contribution and arranges for it to be transferred to the business's account.
- The contribution is calculated only for wages paid in full and on time, by reference to the legal floor.
Paying in cash, paying late or failing to send the documents to the school on time can lead to the contribution being lost. Since deadlines and document formats can differ between schools, it is good practice to confirm them in writing with the intern's school at the start of each term.
How are an intern's working hours and leave determined?
In vocational and mandatory internships, working hours follow the school's internship programme and the relevant regulations. An intern's daily and weekly hours should not exceed the workplace's normal working time. The 45-hour weekly cap and the 24-hour uninterrupted weekly rest principle should also be applied to interns.
Additional rules apply to students under 18. Under the Labour Law, young workers under 18 may not work at night in industrial jobs, and working hours for child and young workers are limited by a separate regulation. When working with vocational high school students, confirm the current rules from the official source. Voluntary interns have all Labour Law rights, including annual leave, like regular employees; however, since annual leave requires at least one year of service, it usually does not arise in short internships.
What are the occupational health and safety duties for interns?
Interns are protected like employees under Occupational Health and Safety Law No. 6331. Before the intern starts, the employer must provide health and safety training, supply personal protective equipment suited to the risks of the job and include the intern in the risk assessment. In hazardous work, interns should not be left alone and should work under the supervision of a trainer or responsible employee. A work accident involving an intern is reported to SGK by the school or the employer depending on the internship type; the employer must notify the school immediately and, where required, SGK.
Which documents should you keep for an intern?
You should hold the documents that prove the intern's status in an inspection or dispute. The personnel file should contain at least: the school's internship letter or agreement, a copy of the SGK start notification filed by the school (or your own notification for a voluntary intern), identity and contact details, a record that the KVKK (Turkey's data protection law) privacy notice was delivered, the health and safety training certificate, attendance records and pay receipts. At the end of the internship, add any evaluation form the school requests. Keeping these in a digital personnel file lets you respond quickly when the school asks for them.
How do you hire an intern after the internship?
Hiring successful interns after graduation is a common way to lower recruitment costs. Once the intern becomes an employee, the normal hiring process applies: an employment contract, the SGK start notification, a personnel file and a probation period (up to 2 months, or 4 months under a collective agreement). The internship period is generally not counted towards seniority. If youth employment incentives may apply, check current conditions in the latest SGK announcement; see our SGK incentives guide for an overview and our hiring paperwork guide for the hiring steps.