Hiring foreign employees and work permits in Turkey

Why is hiring a foreign employee a separate process?

As a general rule, a foreign national may only work in Turkey, as an employee or self-employed, after obtaining a work permit. The legal basis is the International Labour Force Law No. 6735 and its implementing regulation. When you hire a Turkish citizen, signing the employment contract and filing the SGK (Social Security Institution) hiring notification is enough. With a foreign employee, a permit process comes before those steps. Starting work without a permit can lead to administrative fines for both the employer and the employee, and for the employee also to deportation and a re-entry ban.

This guide outlines the steps an employer operating in Turkey should follow when hiring a foreign national. Employment criteria, salary multipliers, fees and processing times are updated from time to time, so we do not quote figures here. Check the current criteria in the latest announcement of the Ministry of Labour and Social Security.

Where and how do you apply for a work permit?

Work permit applications are submitted to the Ministry of Labour and Social Security (Çalışma ve Sosyal Güvenlik Bakanlığı) through its online system, e-İzin (e-Permit). For dependent employment, the applicant is the employer. The employer first registers on e-İzin using e-Devlet (the Turkish government portal) or an electronic signature, then creates an application on behalf of the foreign national and uploads the required documents.

In practice there are two main routes:

• Application from within Turkey: If the foreign national is already in Turkey with a valid residence permit, the employer applies directly on e-İzin. The regulation specifies which residence permit types qualify; some types, such as a student residence permit, do not open this route.
• Application from abroad: The foreign national applies for a work visa at the Turkish consulate in their country, and the employer completes the application on e-İzin using the reference number issued. The employer must complete this step within the set period, otherwise the application may lapse.

Once approved, the work permit is issued electronically and also serves as a residence permit. The permit is tied to one workplace and one employer; if the employee changes employer, the new employer must file a new application.

What types of work permit exist?

Certain groups of foreign nationals are exempt from the work permit or covered by special rules (for example, short-term scientific, artistic or technical assignments, exemptions arising from international agreements, and a separate procedure for persons under temporary protection). Confirm whether you fall within an exemption using the Ministry's current list; in many cases an exemption still requires a notification or exemption approval through e-İzin.

What are the employment criteria and what should employers watch?

When assessing an application, the Ministry looks at the documents and also at whether the workplace and the position meet certain criteria. These criteria are set out in the regulation and the Ministry's assessment principles and change periodically. The general framework covers:

• Ratio of Turkish employees: For each foreign employee, a certain number of Turkish citizens must be employed and registered with SGK at the workplace.
• Capital or turnover requirement: The company's paid-in capital, or its gross sales or export volume, must meet set thresholds.
• Salary multipliers: The salary paid to the foreign employee may not be lower than a set multiple of the minimum wage, depending on the position. The multiplier differs for senior managers, specialists, engineers, teachers, domestic workers and other groups.
• Fit between position and qualifications: The job description, education and experience of the foreign national must be consistent. Whether qualified staff are available in Turkey may also be considered.
• Restricted professions: Some professions are reserved by law for Turkish citizens and no work permit is issued for them.

For the numerical thresholds, see the latest announcements of the Ministry's Directorate General of International Labour Force. Some sectors and company types (for example, companies with investment incentives or certain educational institutions) may be subject to exceptions or different rules.

The salary multiplier is tracked through actual payroll. Reducing the employee's salary below the multiplier after the permit is granted may cause problems at extension.

Which documents are needed for the application?

The list varies by application type, but the core documents the employer should prepare are:

How does the application process work step by step?

1. Pre-assessment: Compare the salary for the position, the candidate's qualifications and the company's Turkish employee ratio and capital against the current criteria.
2. e-İzin registration: An authorised company officer registers on e-İzin and enters company details.
3. Application form: Enter the foreign national's identity, education and position details and the offered salary.
4. Document upload: Scan and upload the documents on the checklist and give employer approval.
5. Assessment: The Ministry may ask other authorities for their opinion and may request missing documents. If you do not respond within the given period, the application may be rejected.
6. Fees and permit: If approved, the fee and card charge are paid and the permit is issued electronically.
7. Start date and SGK: File the SGK hiring notification from the permit start date.

Assessment and notification times depend on application volume and on whether the file is complete. Allow for this uncertainty when planning the start date, and check current processing times in the latest Ministry announcement.

What should the employer do after the permit is granted?

The employer's obligations continue after the permit is issued. The most common mistake at this stage is not tracking notification and extension dates.

• SGK registration: A foreign employee is insured under Social Security Law No. 5510 just like a Turkish employee. The hiring notification is filed before the start of work and the exit notification within 10 days of leaving.
• Contract and personnel file: Keep the employment contract, permit, passport and residence details in the personnel file.
• Notifications to the Ministry: Events such as termination of employment or the employee not starting work must be reported to the Ministry within the period set in the regulation. Failure to notify may lead to an administrative fine.
• Extension: For a fixed-term permit, the extension application must be filed within a set window before expiry and in any case before the permit ends. An application filed after expiry is treated as a new application, not an extension.
• Salary consistency: Make sure payroll matches the salary declared in the application and the salary multiplier.

How is payroll calculated for a foreign employee?

Payroll for a foreign employee with a work permit is, as a rule, calculated the same way as for a Turkish citizen: social security premium, unemployment insurance premium, income tax and stamp duty are deducted, and the minimum wage exemption applies. For employees posted temporarily from countries that have a social security agreement with Turkey, contribution obligations may differ; check the relevant agreement and current SGK practice.

The example below uses 2026 parameters for a foreign employee earning a gross salary of TRY 100,000 in January. Whether this amount meets the salary multiplier for the position must be checked separately.

The employer cost in the table assumes the 2-point Treasury discount available outside manufacturing (employer SGK share of 19.75% instead of 21.75%). In manufacturing, the 5-point discount brings the share to 16.75% and the total cost to TRY 118,750.00. An employer that does not meet the discount conditions pays 21.75%, for a total cost of TRY 123,750.00.

For other salary levels, use the salary calculator and the employer cost calculator. Current premium rates and ceilings are on the payroll parameters page. As the cumulative tax base grows, the income tax bracket changes and net pay may fall during the year; the logic is explained in our payroll calculation guide.

What are the consequences of employing without a permit?

Employing a foreign national without a work permit triggers an administrative fine under the International Labour Force Law. The fine applies separately to the employer and the employee, is calculated per foreign national employed without a permit, and may be increased for repeat violations. The foreign national may also face deportation and an entry ban, and the employer's future applications may be affected. Unregistered employment rules under SGK legislation may also apply. Fine amounts are updated annually by the revaluation rate, so confirm them with the official source.

How should hiring and onboarding be planned?

Because the permit timeline is uncertain, hiring a foreign employee needs a longer plan than a standard hire. Good practice is to make the job offer conditional on the permit, keep the start date flexible and explain the process clearly to the candidate. Include the following in the onboarding plan:

• Adding the permit and residence details to the personnel file
• Timing the SGK hiring notification to the permit start date
• Bank account, tax number and foreigner identity number
• Occupational health and safety training and the pre-employment medical examination
• Providing the KVKK (Turkish Personal Data Protection Law) privacy notice in a language the employee understands

For general steps, see our guides on hiring paperwork in Turkey and the employee onboarding process; for privacy notices, see KVKK compliance in HR.