Turkey Social Security Contributions Guide 2026 (SGK — Sosyal Güvenlik Kurumu)

Employee Contribution Rates (SGK İşçi Payı)

Under Turkey's SGK system, employees (4A sigortalı) must contribute a total of 14% of their gross monthly salary as social security premiums. This is broken down as: 9% for the pension fund (malullük, yaşlılık ve ölüm sigortası — disability, old-age, and survivor insurance) and 5% for general health insurance (genel sağlık sigortası). The employee share is automatically deducted by the employer from the gross salary and remitted directly to SGK along with the employer's portion. Contributions are calculated on the gross base salary including all regular payments (overtime, bonuses, commissions, and allowances). In 2026, the minimum contribution base is the statutory minimum wage (approximately TRY 22,000 per month as of 2026), and the maximum contribution ceiling is 7.5 times the minimum wage (approximately TRY 165,000 per month). Any salary above the ceiling is exempt from further contributions. Self-employed individuals (4B) and civil servants (4C) have different contribution brackets.

Employer Contribution Rates (SGK İşveren Payı)

Employers in Turkey must contribute a total of 20.5% on gross employee remuneration under the standard SGK regime. This is broken down as: 11% for the pension fund (malullük, yaşlılık ve ölüm sigortası); 7.5% for general health insurance (genel sağlık sigortası); and 2% for the unemployment insurance fund (işsizlik sigortası işveren payı). The combined employer and employee contribution totals 34.5% of gross salary (14% + 20.5%). Certain employer incentive programmes can reduce the employer's share significantly. For example, employers hiring workers in priority development regions (kalkınmada öncelikli bölgeler) may have the employer's share subsidised by the state for up to 60 months. Employers in TEKSTIL, OIZs (organize sanayi bölgeleri), and those employing young or female workers may qualify for reduced premium rates. The employer must register each employee with SGK before the employee starts work — late registration can result in administrative fines and retroactive premium assessments. Employers must also provide monthly premium service declarations (aylık prim ve hizmet belgesi) to SGK by the 23rd of the following month.

Unemployment Insurance Fund (İşsizlik Sigortası)

The İşsizlik Sigortası (Unemployment Insurance Fund) is a mandatory scheme in Turkey designed to provide financial support to workers who lose their jobs involuntarily. Contributions are paid as: 1% of gross salary deducted from the employee; 2% paid by the employer; and 1% paid by the state (from the Treasury). The total contribution is 4% of gross salary. To qualify for unemployment benefits, the worker must have: paid contributions for at least 600 days in the last 3 years (including at least 120 days continuously before dismissal); been dismissed involuntarily (not for disciplinary reasons or resignation); and be able and actively seeking work. Benefit amounts are calculated based on the average daily earnings over the last 4 months: 40% of the average daily gross earnings, capped at the minimum wage. The benefit duration depends on contribution length: 600 days of contributions = 180 days of benefits; 900 days = 240 days; 1,080 days = 300 days. The fund also covers short-time work allowance (kısa çalışma ödeneği) for workers on reduced hours during economic crises, and severance guarantee under certain conditions. Workers must register with İŞKUR (Türkiye İş Kurumu) within 30 days of dismissal to claim benefits.

Self-Employed Contributions (4B — Bağ-Kur)

Self-employed individuals, sole traders, and freelancers in Turkey are covered under the 4B (Bağ-Kur) social security regime. The contribution rate for 4B is 34.5% of the declared monthly income, but not less than the minimum contribution base (the minimum wage). This 34.5% covers: long-term insurance (pension, disability, survivor) — 20%; general health insurance — 12.5%; and short-term insurance (work accidents, occupational disease) — 2% (varies by risk class). If the self-employed person also employs workers, they must register under 4B for their own coverage and under 4A for their employees. The minimum contribution for 4B in 2026 is approximately TRY 7,590 per month (34.5% of the minimum wage). You can opt to declare a higher contribution base (up to 7.5 times the minimum wage) to qualify for better pension benefits. Contributions are paid monthly via bank or online through the SGK portal. Late payment incurs interest at 2.5% per month (gecikme cezası and gecikme zammı). Foreign nationals working as self-employed in Turkey must also register for 4B social security. If you are already covered by a social security system in another country under a bilateral social security agreement, you may be exempt from Turkish contributions.

Civil Servant Contributions (4C)

Civil servants (memurlar) in Turkey are covered under the 4C social security regime through the Emekli Sandığı (Retirement Fund). The employee contribution rate for civil servants is 16.5% of their gross salary (including all allowances). The employer (government agency) contributes 20.5%. These rates include: pension, disability, and survivor insurance; health insurance; and other benefits unique to civil servants. Civil servants also contribute to the unemployment insurance fund at the same rates as 4A employees (1% employee, 2% employer). The civil servant regime offers more generous pension benefits, including: a higher replacement rate; access to the Social Security for Civil Servants (Sosyal Güvenlik Kurumu) healthcare; and additional allowances for marriage, children, and funerals. The retirement age for civil servants depends on when they first entered service: those who started before 1999 can retire at 58 (women) or 60 (men) with 20–25 years of service; those who started after 1999 face progressively higher ages up to 65 depending on contribution years. Civil servants can also contribute voluntarily to the BES (Bireysel Emeklilik Sistemi) private pension system with state contribution.

Contribution Ceilings and Minimum Base

The Turkish SGK system uses the minimum wage (asgari ücret) as the reference for contribution limits. In 2026, the minimum wage is approximately TRY 22,000 per month. The minimum contribution base for employees (4A) is the full minimum wage (TRY 22,000). The maximum contribution ceiling is 7.5 times the minimum wage (approximately TRY 165,000 per month). For self-employed (4B), the minimum is also the minimum wage (TRY 22,000) and the maximum is 7.5 times that amount. For civil servants (4C), the contribution base is their gross salary including all allowances. These thresholds are updated twice per year (January and July) in line with the minimum wage adjustments, which track inflation. Employers must recalculate contributions for each employee monthly based on actual gross earnings. If an employee works for multiple employers, each employer calculates contributions independently up to the ceiling. The SGK premium service declaration (APHB — aylık prim ve hizmet belgesi) must be submitted electronically by the 23rd of the following month. Late filing penalties start at TRY 500 per month per declaration and increase for repeat violations. The SGK conducts periodic audits and can impose fines for under-declared wages.

Benefits Covered by SGK Contributions

SGK contributions entitle you to a comprehensive range of social benefits: retirement pension (yaşlılık aylığı) — payable to 4A employees who meet age and contribution requirements (minimum 7,000 contribution days for full pension or 4,500 days for partial pension with higher retirement age); disability pension (malullük aylığı) — for workers who lose at least 60% of their earning capacity; survivor's pension (ölüm aylığı) — for eligible dependents (spouse, children, parents); healthcare (genel sağlık sigortası) — free or subsidised access to state hospitals, prescription medications, and dental care for the insured and their dependents; unemployment benefit (işsizlik ödeneği) — as described above; maternity benefits (doğum yardımı) — paid leave and cash benefits for mothers; work accident and occupational disease coverage (iş kazası ve meslek hastalığı sigortası) — medical expenses, temporary disability benefits, and lump-sum compensation; sickness benefit (geçici iş göremezlik ödeneği) — paid from the 3rd day of illness at 50–66.7% of daily earnings; and funeral assistance (cenaze ödeneği) — a lump-sum payment to cover burial costs. The SGK also provides marriage loans (evlenme yardımı) for orphans and other social assistance programmes. To qualify for healthcare, you must have at least 30 days of premium payments in the last year and no outstanding premium debt exceeding 60 days.

Penalties for Non-Compliance

Failure to register employees or pay SGK contributions can result in severe penalties. Employers who fail to register an employee before work starts face an administrative fine of TRY 5,000 to TRY 25,000 per employee, depending on the delay. Late payment of premiums incurs a late payment penalty (gecikme zammı) of 2.5% per month plus a late payment fee (gecikme cezası) of 3% per month on the unpaid amount. Under-declaration of wages (showing a lower salary than actually paid) results in: retroactive assessment of premiums at the correct level; fines of up to TRY 30,000; and potential criminal prosecution for fraud. Failure to submit monthly premium declarations (APHB) by the 23rd incurs fines starting at TRY 500 per declaration plus additional penalties for each consecutive missed month. For self-employed (4B) workers who fail to pay contributions for 12 consecutive months, their health insurance coverage is suspended until the debt is paid. Criminal liability applies for employers who deliberately evade SGK registration or under-declare wages — penalties can include imprisonment of 6 months to 2 years. The SGK conducts regular inspections and uses cross-referencing with tax records to detect undeclared workers. Foreign nationals working without SGK registration may face deportation and visa revocation. It is strongly recommended to work with a qualified Turkish social security consultant (SGK müşaviri) to ensure compliance.

FAQs

Can I opt out of SGK as a self-employed worker?

No — SGK contributions are mandatory for all self-employed individuals (4B) in Turkey. However, you can suspend your Bağ-Kur registration if you temporarily stop your business activities.

Do I pay SGK on rental income?

No — rental income from property (gayrimenkul sermaye iradı) is not subject to SGK contributions. Only income from employment and self-employment triggers SGK obligations.

What if I work in Turkey but my employer is based abroad?

If you are posted to Turkey from abroad, a bilateral social security agreement or an A1 certificate may keep you covered by your home country's system. If you work permanently in Turkey, your employer must register you with SGK.

How are part-time workers' contributions calculated?

Part-time workers' contributions are calculated proportionally based on actual working days. The minimum contribution is 30 days per month for full-time — part-time workers contribute fewer days.

Can I contribute voluntarily if I stop working?

Yes — if you leave the mandatory regime, you can continue voluntary SGK contributions through the isteğe bağlı sigorta programme to maintain your contribution record and healthcare coverage.

Disclaimer

This guide provides general information about Turkey's SGK social security system and does not constitute legal or tax advice. Contribution rates, thresholds, and eligibility criteria may change. Consult a qualified Turkish social security consultant (SGK müşaviri) or certified accountant for advice tailored to your circumstances. For official information, visit the Sosyal Güvenlik Kurumu at sgk.gov.tr.