# Turkey social security: SGK contributions and agreements

URL: https://fincodelabs.com/en/blog/turkey-social-security-sgk · Publisher: Fincode (Fincode Yazılım ve Teknoloji A.Ş.), Istanbul, Turkey · Category: Money in Turkey · Published: 2026-10-25 · Updated: 2026-11-05

Turkey social security explained: what the SGK number is, 2026 contribution rates and limits, foreign employees, the 35 bilateral agreements and health cover.

**Short answer:** **Turkey's social security system** is run by the Social Security Institution (SGK, *Sosyal Güvenlik Kurumu*) under Law No. 5510. In 2026 employees pay 15% of gross pay (14% SGK plus 1% unemployment insurance) and employers 23.75% before incentives, on monthly earnings between TRY 33,030 and TRY 297,270. There is no separate social security number: SGK uses the Turkish ID number for citizens and the identity number issued by the Ministry of Interior for foreigners.

Anyone employed in Turkey is insured with SGK from the first day of work, and the employer is responsible for registering them and paying contributions every month. The same institution pays pensions and runs general health insurance (*genel sağlık sigortası*, GSS), which also covers many foreign residents who have no other insurance.

This guide explains the social security number, the 2026 contribution rates and limits, registration of foreign employees, bilateral agreements, GSS for foreign residents and what changes in 2027. Figures are as of 5 November 2026 and come from Law No. 5510, SGK and the Ministry of Labour and Social Security (ÇSGB). Work and residence permits are separate procedures and are not covered here.

## What is a Turkey social security number?

Turkey has no separate social security number: under Article 92 of Law No. 5510, SGK uses the 11-digit T.C. identity number for citizens and the identity number issued by the Ministry of Interior for foreign nationals.

The same number identifies a person for registration, contributions, pensions and health insurance, so a foreign employee needs a foreign identity number before the employer can register them. Article 92 also makes insurance compulsory: contract clauses that waive, reduce or transfer social security rights are void. Insurance records, including premium days and the employer's filings, can be checked through SGK's services on the e-Devlet portal. How this number relates to the tax number is explained in [Turkish tax number for foreigners](https://fincodelabs.com/en/blog/turkish-tax-number-for-foreigners).

## Turkey social security contributions in 2026

For an employee under an employment contract in 2026, contributions total 38.75% of gross pay within the premium base: 15% paid by the employee and 23.75% by the employer before incentives.

**SGK and unemployment insurance rates for employees, 2026 (Law No. 5510 Art. 81, Law No. 4447 Art. 49, SGK rate table)**

| Branch | Employee | Employer |
| --- | ---: | ---: |
| Pension insurance (disability, old age, survivors) | 9% | 12% |
| Short-term insurance (work accidents, sickness, maternity) | 0% | 2.25% |
| General health insurance | 5% | 7.5% |
| Unemployment insurance | 1% | 2% |
| **Total** | **15%** | **23.75%** |

The state adds a further 1% to unemployment insurance. Law No. 7566 of 4 December 2025 raised the employer's pension share from 11% to 12% from 2026. Private-sector employers that file and pay on time have 2 points of the employer pension share paid by the Treasury (Article 81/ı), and manufacturers 5 points until 31 December 2026 (temporary Article 108).

Self-employed people insured under Article 4/1-b (often still called Bağ-Kur) pay pension, short-term and health contributions together, 35.75% of the earnings they declare, with 5 points covered by the Treasury if they pay on time and have no premium debt (Article 81/j). How contributions reduce take-home pay is shown in [Turkey income tax brackets](https://fincodelabs.com/en/blog/turkey-income-tax-brackets).

## SGK premium floor and ceiling

Contributions are charged on earnings between a floor equal to the gross minimum wage and a ceiling of nine times that amount, which in 2026 means TRY 33,030 to TRY 297,270 a month according to SGK.

**Premium-base limits, 1 January to 31 December 2026 (SGK)**

| Limit | Daily | Monthly |
| --- | --- | --- |
| Floor | TRY 1,101.00 | TRY 33,030.00 |
| Ceiling (9 × floor) | TRY 9,909.00 | TRY 297,270.00 |

Article 82 sets the floor at one thirtieth of the minimum wage per day and the ceiling at nine times the floor; Law No. 7566 raised the multiple from 7.5 to 9 from 1 January 2026. Pay below the floor is reported at the floor, with the employer paying the difference, and pay above the ceiling is reported at the ceiling.

> **Hypothetical example, monthly, 2026:**
>
> - Gross pay TRY 60,000: the employee pays TRY 8,400 (14%) plus TRY 600 (1%), TRY 9,000 in total. The employer pays TRY 14,250 (23.75%), or TRY 13,050 with the 2-point Treasury support.
> - Gross pay TRY 400,000: contributions stop at the TRY 297,270 ceiling, so the employee pays TRY 44,590.50 and the employer TRY 70,601.63 before incentives.

Severance pay and notice pay are excluded from the premium base (Article 80/b); see [Turkey severance pay](https://fincodelabs.com/en/blog/turkey-severance-pay).

## SGK registration for foreign employees

Foreign nationals working in Turkey under an employment contract are insured with SGK like Turkish employees, unless a social security agreement with their home country provides otherwise.

- **Coverage:** Article 4 of Law No. 5510 applies the employee rules to foreign nationals employed under a contract, except nationals of countries with which Turkey has a reciprocal social security agreement, whose position follows that agreement.
- **Timing:** under Article 8, the employer must file the employment start notice (*sigortalı işe giriş bildirgesi*) before the employee starts work.
- **Short assignments:** Article 6/1-e excludes people sent to Turkey by a foreign company for a job of no more than three months who prove they are insured abroad, subject to any agreement.
- **Minimum pay:** foreign employees are entitled to at least the national minimum wage; see [Turkey minimum wage](https://fincodelabs.com/en/blog/turkey-minimum-wage).

Employers should check the employee's agreement status before the first payroll, because it decides whether Turkish pension contributions are due at all.

## Turkey social security agreements

Turkey has signed social security agreements with 35 countries, according to the Ministry of Labour and Social Security's list as of October 2026.

The Ministry says the agreements let insurance periods in both countries be combined to qualify for benefits, decide which country's legislation applies to employees sent temporarily to the other country, allow pensions to be paid in the new country of residence and give access to health benefits during stays. For a temporary posting, the home country's institution normally issues a certificate of coverage, and the maximum posting period depends on the individual agreement.

**Countries with a bilateral social security agreement with Turkey (ÇSGB list, October 2026)**

| Region | Countries |
| --- | --- |
| EU and EEA | Austria, Belgium, Bulgaria, Croatia, Czechia, Denmark, France, Germany, Hungary, Italy, Luxembourg, Netherlands, Norway, Poland, Romania, Slovakia, Sweden |
| Rest of Europe | Albania, Bosnia and Herzegovina, Montenegro, North Macedonia, Moldova, Serbia, Switzerland, United Kingdom |
| Asia and the Caucasus | Azerbaijan, Georgia, Iran, Kyrgyzstan, Mongolia, South Korea, Turkish Republic of Northern Cyprus |
| Americas and Africa | Canada (with a separate agreement for Quebec), Libya, Tunisia |

Countries not on the list, such as the United States, have no agreement, so employees from those countries are generally insured in Turkey with no automatic totalization. Check the current text of the relevant agreement before relying on it.

## SGK health insurance for foreigners

Foreign residents who hold a residence permit and are not insured under another country's legislation can join general health insurance (GSS) once they have lived in Turkey for more than one year, on their own request.

Article 60/1-d of Law No. 5510 covers foreign nationals with a residence permit who have no foreign insurance, subject to reciprocity, and Article 60 excludes those resident for less than one year. Under Article 61, they become insured from the day after their request once the one-year period has passed. Foreigners who work in Turkey are already covered through their employment.

The contribution is set by law. Article 80 uses twice the daily premium floor for 30 days as the base for this group, and Article 81/f sets 12% for people covered only by health insurance. With the 2026 floor of TRY 1,101 a day, the base is TRY 66,060 and the premium TRY 7,927.20 a month, calculated from the law and SGK's limits. Secondary websites quote different amounts, so confirm the figure with SGK when registering. Foreign students follow separate rules and can enroll within three months of the start of the academic year.

## What changes in 2027

The 2027 premium floor and ceiling have not been announced as of 5 November 2026; they will move with the minimum wage the commission sets for 2027, usually in December.

The contribution rates are fixed in the law and do not change with the minimum wage, but every limit derived from it does: the floor equals the gross minimum wage, the ceiling is nine times the floor and the health insurance base for foreign residents is twice the floor.

> **Hypothetical example, not a forecast:** if the 2027 daily minimum wage were TRY 1,200, the monthly floor would be TRY 36,000, the ceiling TRY 324,000 and the GSS premium for a foreign resident 2 × 36,000 × 12% = TRY 8,640 a month.

Pension rules and the January and July pension increases are covered in [Turkey pension age and state pension](https://fincodelabs.com/en/blog/turkey-state-pension-retirement-age).

## Frequently asked questions

### What is my social security number in Turkey?

Turkey does not issue a separate social security number. SGK uses the T.C. identity number for citizens and the identity number issued by the Ministry of Interior for foreign nationals.

### How much are social security contributions in Turkey?

In 2026 employees pay 15% of gross pay (14% SGK and 1% unemployment insurance) and employers pay 23.75% before incentives, on earnings between TRY 33,030 and TRY 297,270 a month.

### Do foreigners pay SGK in Turkey?

Yes. Foreign nationals employed in Turkey are insured like Turkish employees unless a bilateral social security agreement with their home country provides otherwise, for example during a temporary posting with a certificate of coverage.

### How many social security agreements does Turkey have?

Agreements with 35 countries, according to the Ministry of Labour and Social Security's list as of October 2026. They include Germany, the United Kingdom, France, the Netherlands and Canada, but not the United States.

### How much is SGK health insurance for foreigners?

For foreign residents covered under Article 60/1-d, the law sets 12% of twice the premium floor, which is TRY 7,927.20 a month in 2026 by calculation. They can join after more than one year of residence and only if they have no insurance abroad.

## Sources

- [Mevzuat: Social Insurance and General Health Insurance Law No. 5510, Articles 4, 6, 8, 60, 61, 80, 81, 82, 92 (Turkish)](https://www.mevzuat.gov.tr/MevzuatMetin/1.5.5510.pdf)
- [SGK: Premium-base earnings limits for 2026 (Turkish)](https://www.sgk.gov.tr/Content/Post/2e0c9e1a-2cfe-4456-af10-49d3de0c58ba/Prime-Esas-Kazanc-Miktarlari-2026-01-14-10-35-39)
- [Ministry of Labour and Social Security: Bilateral agreements (English)](https://www.csgb.gov.tr/diabgm/en/foreign-relations/ikili-anlasmalar/)
- [Mevzuat: Unemployment Insurance Law No. 4447, Article 49 (Turkish)](https://www.mevzuat.gov.tr/MevzuatMetin/1.5.4447.pdf)
- [SGK: What is general health insurance? (Turkish)](https://www.sgk.gov.tr/Content/Post/742c02df-68e1-422c-a387-fa2e4326b015/Genel-Saglik-Sigortasi-nedir-2023-01-25-11-25-46)
- [Resmî Gazete: Minimum Wage Determination Commission decision 2025/1, 26 December 2025 (Turkish)](https://www.resmigazete.gov.tr/eskiler/2025/12/20251226-6.pdf)
- [Ministry of Labour and Social Security: Wage and union statistics bulletin, September 2026 (Turkish)](https://csgb.gov.tr/yayinlar/calisma-hayati-istatistikleri-e-bulteni/eylul-2026/ucret-ve-sendikal-istatistikler.html)
- [SGK: Employer premium rates for employees, 23.75% employer and 15% employee (Turkish)](https://www.sgk.gov.tr/Content/Post/c7812ea8-5087-413f-aeb5-d3c1d153e11a/Isveren-Prim-Oranlari-2026-01-13-04-52-38)

> This guide is general information, not investment, legal or tax advice. Amounts, rates and rules in Turkey change often: check the date given for each figure and the official source before you rely on it, and ask a licensed adviser about your own situation. Sources, checks and corrections: see the [editorial policy](https://fincodelabs.com/en/editorial-policy).

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Published by Fincode (Fincode Yazılım ve Teknoloji A.Ş.), a software company in Istanbul, Turkey: https://fincodelabs.com/en/blog/turkey-social-security-sgk

Cite as: Fincode, "Turkey social security: SGK contributions and agreements", updated November 5, 2026, https://fincodelabs.com/en/blog/turkey-social-security-sgk