Recruiting in Turkey does not always require setting up a company there. It does require knowing under which regime a foreign employer is allowed to file returns and pay contributions, and on what conditions.
Three routes generally exist: registration of the foreign employer with the local bodies, the use of an employer of record established on the spot, or the creation of a structure. The first is the least costly but presupposes a local correspondent able to file the returns in the language and to the calendar of the country; the second moves the employment relationship to a third party, which is not neutral in law. The choice is made in the light of the number of employees, the duration envisaged and what local law actually permits.
The social security institution opens a workplace file and assigns the employer a workplace registration number. Every employee must be declared before work begins: late declaration is penalised and is easily detected on an inspection.
Foreign companies employing in Türkiye generally incorporate locally, registering with the trade registry directorate of the competent chamber and publishing in the official registry gazette. Chamber of commerce membership accompanies that registration.
Beyond a certain engagement length a written contract is required, and in any event the employer must give the employee a written document setting out the essential terms. Pay attention to the probation period, the overtime regime and annual leave entitlements, which increase with length of service.
A single monthly declaration covers contributions, while income tax and stamp duty are withheld from salary. Departure is what deserves most attention: severance pay is due in a wide range of termination scenarios, including certain legitimate resignations, and it constitutes the principal latent social liability of any employer in the country. Check as well the obligation to employ disabled workers, which applies above a given headcount and is verified during inspections, and note that annual leave entitlement rises with service rather than remaining fixed throughout the relationship.
In Turkey, running payroll on behalf of third parties is a regulated activity. It is carried on under the title of Serbest Muhasebeci Mali Müşavir (SMMM) et, au degré supérieur, Yeminli Mali Müşavir (YMM), and a registration in force must be produced to you before any engagement.
Professional body or supervisory authority : TÜRMOB — union des chambres de SMMM et YMM, et chambres locales (SMMMO), instituées par la loi n° 3568
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| Ticaret Sicil Tasdiknamesi (ou Faaliyet Belgesi) et Ticaret Sicil Gazetesi — numéro MERSİSTrade registry certificate, Trade Registry Gazette publication and MERSİS number Le Ticaret Sicil Tasdiknamesi est daté et se périme vite : demander un exemplaire de moins de trois mois. Le joindre à la dernière Ticaret Sicil Gazetesi publiée, qui porte les statuts en vigueur et les nominations de dirigeants, et vérifier le numéro MERSİS à seize chiffres. | Ticaret Sicili Müdürlüğü de la chambre de commerce compétente ; Türkiye Ticaret Sicili Gazetesi | 3 months Required | Official website |
| Vergi Levhası et Vergi Kimlik Numarası (VKN)Tax plate and tax identification number La vergi levhası est une pièce turque sans équivalent français : elle se renouvelle chaque année (émise en mai/juin pour l'exercice précédent) et porte le VKN, le régime, l'activité et le bénéfice déclaré. Elle est authentifiable en ligne sur le portail de la GİB à l'aide du code de confirmation qu'elle porte. | Gelir İdaresi Başkanlığı (GİB) — İnteraktif Vergi Dairesi | 12 months Required | Official website |
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