What is remote work under Turkish law?
Remote work is a type of employment relationship defined in Article 14 of Labour Law No. 4857 (İş Kanunu): the employee performs their work at home or outside the workplace using technological communication tools, within the work organisation set up by the employer. The details are set out in the Remote Work Regulation (Uzaktan Çalışma Yönetmeliği), in force since 10 March 2021. The regulation covers the form and content of the contract, occupational health and safety, data protection and equal treatment.
Hybrid work is not defined as a separate concept in Turkish legislation. In practice it means working in the office on certain days of the week and remotely on others. Legally, a hybrid model is treated as a partial form of remote work, so the regulation's rules apply to the remote days.
How do you set up a remote work contract in Turkey?
A remote work relationship must be established by a written contract. The written form is treated as a validity requirement; a verbal agreement or an email exchange alone is not enough. Under the regulation, the contract should cover at least the following:
| Contract clause | What to include |
|---|---|
| Job description | Duties, responsibilities and expected outputs |
| How the work is performed | Fully remote or hybrid; which days are spent in the office |
| Working time and place | Working hours, the address of the work location and how changes are reported |
| Pay | Salary, payment date, overtime rules |
| Equipment | Tools supplied by the employer, maintenance and return terms |
| Expenses | Which costs are covered and by which method |
| Communication | Availability hours and channels to be used |
| Data protection | Rules for protecting and sharing company data |
You can sign a remote work contract with a new hire from day one. For an existing employee, the most common route is an addendum to the employment contract. For onboarding paperwork, see our hiring paperwork guide.
How do you move an existing employee to remote work?
Moving an office-based employee to remote work is a material change to working conditions, so the employee's written consent is required. The regulation allows a switch without consent where compelling reasons (force majeure) arise across all or part of the workplace, but this exception should be read narrowly. Employees can also request remote work; the employer assesses the request and, if it agrees, the contract is amended. A return from remote work to the office should likewise be agreed by both sides and recorded in writing.
Can you treat remote employees differently from office staff?
No. The regulation states clearly that remote employees cannot be treated differently from comparable employees merely because they work remotely. Pay, benefits, training, career development and performance reviews must be applied equally. If there is a material reason for different treatment, document it.
A common risk is removing benefits given to office staff, such as meal cards or transport support, for remote employees. Such changes should be set out clearly in the contract and must not breach the equal treatment principle. Where the purpose of a meal or transport benefit no longer applies, consider defining a replacement allowance. Our employee benefits guide covers benefit policy.
Who pays for home office expenses?
Under the regulation, the contract sets out who provides the tools and equipment needed for the work and how costs are covered. Unless agreed otherwise, the employer provides the materials needed for the job. If the employer agrees that the employee will use personal equipment, the contract should also state the compensation for that use.
Three methods are used in practice:
- Fixed monthly allowance: a set amount is paid each month for internet, electricity and heating. Easy to administer.
- Receipt-based reimbursement: the employee submits invoices or receipts and the employer pays the actual cost. Precise but more work to manage.
- Direct provision: the employer supplies items such as a laptop, monitor, chair and internet connection directly and tracks them as company assets.
Are remote work expenses exempt from tax?
The Income Tax Law provides an income tax exemption, within certain limits, for some expense payments made to remote employees in connection with remote work. Because the scope of the exemption, the costs it covers and its amount limit can change over time, this guide does not state an amount. Before choosing a payment method, confirm the current exemption conditions from the regulations published by the Revenue Administration (Gelir İdaresi Başkanlığı) and with your financial adviser.
One important distinction: an income tax exemption does not automatically mean an exemption from SGK (Social Security Institution) premiums. Whether a payment is included in earnings subject to premiums is determined under separate rules. Set the expense payment up as a separate payroll item and define its tax and SGK treatment separately. For how payroll items work in general, see our payroll calculation guide and the payroll parameters page.
How do you track remote employees' working time?
The Labour Law's working time rules apply to remote work too: weekly working time is at most 45 hours, work above that is overtime and is paid at a 50% premium. Overtime requires the employee's written consent, and the annual cap is 270 hours. Remote work does not remove these rules; the employer still carries the burden of proving working time.
Methods you can use:
- Clock-in and clock-out through a mobile app or web portal (if location is verified, inform employees in advance)
- Weekly timesheets with manager approval
- In a hybrid model, card or QR code entry on office days and online logging on remote days
- Advance approval of overtime requests and transfer into the timesheet
Sending work messages outside working hours is a frequent issue in remote work. Writing availability hours clearly into the contract and company policy reduces both overtime disputes and burnout risk. For overtime calculation, see our overtime guide and the overtime calculator.
Can you use employee monitoring software?
Monitoring tools that take screenshots, log keystrokes or switch on the camera carry serious risks under Law No. 6698 on the Protection of Personal Data (KVKK, Turkey's data protection law). Processing must be limited to its purpose, proportionate and transparent. Employees must be told through a privacy notice which data is processed, for what purpose and for how long. Clock-in and clock-out data is usually sufficient to record working time; if you plan broader monitoring, obtain a legal assessment first. See our KVKK HR compliance guide for details.
How is occupational health and safety handled in remote work?
The regulation requires the employer to inform remote employees about health and safety measures relevant to their work, provide the necessary training, arrange health surveillance and take safety measures for the equipment it supplies. In practice, the following steps are recommended:
- Training on ergonomics and working with display screens
- A self-assessment form for the home office
- Safety checks on electrical equipment supplied by the employer
- Regular feedback conversations covering psychosocial risks
Whether an accident during remote work counts as a work accident depends on its connection with the performance of the job. Keeping working hours and the work location on record therefore matters. Confirm the current rules from the official source.
Do payroll and SGK reporting change for remote employees?
A remote employee is still an employee under the Labour Law; SGK notifications, premium calculations and income tax withholding follow the same rules as for office staff. The workplace registration the employee is attached to does not change; only the way of working does. The payroll items that may change are remote work expense payments and benefits that are removed or converted. Defining these items under separate codes makes it easier to track their tax and premium treatment. Annual leave, weekly rest and public holiday entitlements continue unchanged in remote work, and leave requests and approvals should follow the same flow as for office staff.
What should employers do about data security?
Under the regulation, the employer sets the rules for protecting and sharing company data and communicates them to the employee, who must follow them. A good remote work data policy covers use of company devices, mandatory VPN or secure connections, rules for working in public spaces, use of personal devices and the reporting process if a device is lost.
How do you write a hybrid work policy?
The most common problem in hybrid models is that rules are applied differently from team to team. A written policy should answer these questions: how many days a week are spent in the office, are the days fixed or flexible, how are desks booked, which roles are not suitable for hybrid work, and how are change requests submitted. Publish the policy as a document with a defined approval flow and record that employees have read it. Your document approval and policies process can support this.