How is the Social Security System in Turkey?

All employees are covered by a national health and social security system. Coverage of this system is illness, maternity, disability, old age, workplace death and accidents, and diseases. All individuals working in Turkey are obliged to register with the system. However, under some conditions, foreign workers who are citizens of a country which has signed a social security agreement with Turkey, are not obliged to register with the system.

Social security premiums in Turkey are calculated over gross salary. Social security premiums (as a percentage of employee's gross earnings) are payable by both employers and employees. Employer’s share is about 22.5% and employee’s share is about 15%. Employer’s share is subject to several incentives. Base for premium can’t be lower than the minimum wage and can’t exceed the ceiling Even actual gross salary exceeds the ceiling, premiums are calculated based on the ceiling.

When starting a business and employing staff, the company must register with the Social Security Institution. Wage tax and social security is paid by the employer and generally in monthly basis.