Wage garnishment in Turkey: order, rate and alimony

What is wage garnishment in Turkey?

In Turkey, wage garnishment is known as icra kesintisi or maaş haczi. When an employee owes a debt that is being collected through enforcement proceedings, the enforcement office (icra dairesi, the state office that handles debt collection) sends the employer a garnishment order (haciz yazısı). From then on, the employer deducts part of the employee's pay every month and transfers it to the enforcement office.

The employer is not the debtor here; it acts as a third party. It does not pay the debt itself, it simply withholds the amount stated in the order from the pay it owes the employee and transfers it to the enforcement file. For foreign companies running payroll in Turkey, garnishment is one of the most sensitive payroll items: the wrong rate, the wrong order or a late transfer can make the employer liable for the amount that should have been withheld. Every step should be based on the enforcement office's written order, and any doubt should go to a local legal adviser.

What should an employer do when a garnishment order arrives?

The order usually asks whether the debtor works for you, what their pay is and that a deduction be made from their wages. The employer should:

1. Log the order: record the date of receipt, the enforcement office and the file number. The ranking of garnishments is generally based on the date the order reaches the employer.
2. Identify the employee: check by Turkish ID number and name whether the person is your employee.
3. Reply within the deadline: tell the enforcement office within the period stated in the order whether the person works for you. Missing the deadline can expose the employer to liability.
4. Check for existing orders: if there is already an active garnishment for the same employee, place the new file in the queue and notify the office.
5. Inform the employee: tell them which file the deduction relates to and from which month it starts. This reduces later disputes.
6. Apply it in payroll: start the deduction from the first available payroll period and transfer the amount to the enforcement office's account with the file number.

If anything in the order is unclear (the rate, the scope, which pay items are included), do not assume. Ask the enforcement office for written clarification or consult your legal adviser.

How much can be garnished from salary?

The general rule is that the garnishment deduction cannot be less than one quarter of the wage. In practice, the enforcement office states the rate in the order, and in most orders that rate is one quarter. If the order states a different rate or a fixed amount, follow the order.

The deduction is calculated on net pay. Social security (SGK, the Social Security Institution) contributions, unemployment insurance, income tax and stamp tax are deducted from gross pay first, and one quarter of the remaining net amount is withheld. For the gross-to-net steps, see our payroll calculation guide for Turkey and the salary calculator.

How is the garnishment amount calculated? Worked example

Take an employee with a gross monthly salary of TRY 60,000 in January. Under 2026 parameters, their net pay is TRY 47,356.63. The enforcement order asks for one quarter of the wage.

The calculation in Python (rounding half up to the nearest kuruş):

from decimal import Decimal, ROUND_HALF_UP

def garnishment(net_pay, rate=Decimal("0.25")):
    amount = (Decimal(net_pay) * rate).quantize(Decimal("0.01"), ROUND_HALF_UP)
    return amount, Decimal(net_pay) - amount

print(garnishment("47356.63"))  # (11839.16, 35517.47)

Results for other pay levels using the same method:

Net pay changes during the year. Turkish income tax is calculated on a cumulative annual base, so as the base crosses each bracket the monthly tax rises. For the TRY 60,000 employee, the cumulative base passes TRY 190,000 in April and April net pay drops to TRY 46,656.63. The deduction is recalculated each month on that month's net pay; the January amount is not carried forward as a fixed figure. See the current brackets on the payroll parameters page.

What happens when there are several garnishment orders?

Several orders can arrive for the same employee. They are not deducted simultaneously; they are queued. Until the debt in the first file is fully paid, the deduction goes only to that file. When it closes, the deduction moves to the next file in line.

Practical points:

• Notify each queued enforcement office in writing that an earlier garnishment is ongoing and their file has been placed in the queue.
• Confirm that the earlier file is closed through a letter from the enforcement office or by verifying the file balance. Do not stop deductions until you are sure the debt is cleared.
• If the remaining debt in the final month is less than the quarter, deduct only the remaining amount; decide whether to pass the difference to the next file according to the enforcement office's instructions.
• If the employee pays the debt directly and closes the file, wait for the enforcement office's letter before stopping the deduction.

Why does alimony take priority?

Alimony and child support claims (nafaka) take priority over other enforcement claims. Even if other garnishments are already being applied to the employee's pay, an alimony order does not wait in the queue behind them. This is because alimony covers the living needs of people who directly depend on it, such as children or a spouse.

Key points for alimony deductions:

• The amount comes from the order: alimony is usually a monthly amount set by a court. The enforcement order states the amount or rate to withhold, and that is what goes into payroll.
• The one-quarter rule may apply differently: alimony deductions may not be bound by the same limits as other garnishments. If the amount in the order exceeds one quarter of pay, confirm how to apply it with the enforcement office and your legal adviser.
• Interaction with other garnishments: how an ordinary garnishment already in progress is handled (suspended, or continued from the remaining pay) depends on the content of the orders. Review both enforcement offices' orders together.
• Arrears: accumulated past alimony and ongoing monthly alimony may be requested differently; the order states each separately.

Cases combining alimony and multiple garnishments involve detailed interpretation of Turkish enforcement law. Whenever a case goes beyond the general rule, rely on the enforcement office's order and take advice from a legal adviser.

Which payments are included?

Garnishment orders usually refer to "wages and other receivables". In that case, bonuses, premiums and overtime pay may also be subject to deduction alongside regular salary. For lump-sum payments on termination, such as severance pay (kıdem tazminatı), notice pay (ihbar tazminatı) and payment for unused annual leave, check whether the order contains a specific provision.

Which payment is subject to which rate can depend on the scope of the order and the facts. Where you are unsure, consult the enforcement office or your legal adviser before paying. To calculate these payments, use the severance pay calculator and notice pay calculator.

How is garnishment shown on the payslip?

Garnishment does not affect the contribution or tax base; SGK contributions, income tax and stamp tax are calculated as if there were no deduction. The garnishment is taken as a separate line after net pay is determined. The payslip should show net pay, the garnishment and the amount paid to the employee separately, so the employee can see what was deducted and an auditor can see which file received it. Setting up a separate deduction item for each file also makes the move to the next file traceable.

What if the employee leaves?

When an employee with an active garnishment leaves, the employer:

• Applies the deduction in the final payroll in line with the order and transfers it to the enforcement office.
• Notifies the enforcement office in writing of the departure, the leaving date and the last amount transferred.
• Also notifies the enforcement offices of any queued files.

For the other steps on exit, see our employee termination process guide.

What is the employer's liability?

An employer that pays full wages to the employee despite an order, or fails to transfer the deduction, can be held liable for the amount that should have been withheld. Giving an untrue reply to the order also creates risk. So:

• Route all orders to one responsible person and keep records.
• Transfer deductions monthly with the file number and keep receipts.
• Do not act on an employee's request to stop deductions without a letter from the enforcement office.
• Share garnishment information only with those who need it for payroll; it must be protected carefully under KVKK (the Turkish Personal Data Protection Law).

Garnishments are shown as a separate payslip item, alongside net pay before deduction. For the monthly payroll filing cycle, see our MUHSGK declaration guide.