What Is SGK?
SGK (Sosyal Güvenlik Kurumu — Social Security Institution) is Turkey’s unified social security body responsible for:
- Health insurance (Genel Sağlık Sigortası — GSS)
- Pension insurance (Emeklilik Sigortası)
- Work accident and occupational disease insurance
- Disability insurance
- Maternity insurance
- Unemployment insurance (in coordination with İŞKUR)
Every employer with at least one employee must register with SGK before the first employee starts work. There is no grace period — SGK registration is a pre-condition for lawful employment.
Step 1: Register as an Employer with SGK
Online Registration
SGK registration is done electronically through the e-SGK portal (esgk.sgk.gov.tr). The company’s legal representative or an authorized representative with a digital signature can complete the registration.
Required Documents
- Trade Registry certificate
- Tax registration certificate
- Articles of association
- Identity document of the company’s legal representative
- Workplace address information
Workplace Registration (İşyeri Tescili)
Each physical location where employees work must be registered as a separate workplace (işyeri) with SGK. If your company has multiple offices or branches, each needs its own SGK workplace registration number (işyeri sicil numarası).
Step 2: Register Each Employee
Before an employee’s first working day, the employer must electronically notify SGK of the new employee’s details through the e-declaration system. Required information includes:
- Employee’s Turkish national ID or foreigner ID (TC kimlik no or yabancı kimlik no)
- Start date
- Employment type (full-time, part-time, etc.)
- SGK insurance category
Foreign employees must also be registered with SGK using their Turkish foreigner ID number. This requires the employee to have obtained a foreigner ID card from the immigration authorities.
Social Security Contribution Rates
Social security contributions are calculated as a percentage of the gross wage:
| Contribution Type | Employer Rate | Employee Rate |
|---|---|---|
| Short-term insurance (work accident) | 2% | — |
| Long-term insurance (pension, disability, death) | 11% | 9% |
| General health insurance | 7.5% | 5% |
| Total SGK contributions | 20.5% | 14% |
| Unemployment insurance | 2% | 1% |
| Grand total payroll contributions | 22.5% | 15% |
Example: Total Employment Cost
For an employee earning the gross minimum wage:
| Item | Amount (approx.) |
|---|---|
| Gross wage | 26,000 TRY (verify current minimum wage) |
| Employee income tax (withheld) | ~varies based on bracket |
| Employee SGK + unemployment (15%) | ~3,900 TRY |
| Net wage received by employee | ~22,100 TRY (approx.) |
| Employer SGK + unemployment (22.5%) | ~5,850 TRY |
| Total employer cost | ~31,850 TRY |
Amounts are illustrative. Verify current minimum wage at çsgb.gov.tr.
SGK Contribution Base
Contributions are calculated on gross wages, subject to:
- Minimum base: The gross minimum wage (contributions cannot be calculated on amounts below minimum wage)
- Maximum base: The contribution ceiling is 7.5× the gross minimum wage (contributions are capped above this level)
Monthly SGK Declarations
Employers must file a monthly Social Security Premium and Service Declaration (Aylık Prim ve Hizmet Belgesi — APHB) combined with the payroll withholding tax declaration. This combined declaration is called the Muhtasar ve Prim Hizmet Beyannamesi:
- Filing deadline: 26th of the month following the payroll period
- Payment deadline: Last working day of the month following the payroll period
The declaration covers:
- Each employee’s days worked and gross wages
- Calculated SGK contributions (employer and employee shares)
- Income tax withheld from wages
- Any corrections for prior periods
SGK Incentives for Employers
The Turkish government offers several incentive programs to reduce employers’ SGK contribution burden:
Employer SGK Premium Incentive (5 Points)
Under Law No. 5763, employers receive a reduction of 5 percentage points on the employer SGK contribution for all insured employees. This reduces the effective employer SGK rate from 20.5% to 15.5% (the government covers 5%).
Employment Incentive (İŞKUR)
Employers hiring unemployed persons registered with İŞKUR may benefit from SGK contribution subsidies for specified periods (typically 6–12 months), depending on the category of the unemployed person (youth, disabled, long-term unemployed, etc.).
Disabled Employee Incentive
Employers employing disabled workers receive additional SGK contribution subsidies.
R&D Center Personnel
Employers in R&D centers and technoparks benefit from income tax exemptions on wages of R&D staff and reduced SGK contributions for qualifying personnel.
Employer Obligations at a Glance
| Obligation | Deadline |
|---|---|
| Employee registration with SGK | Before first working day |
| Monthly SGK/payroll tax declaration | 26th of following month |
| SGK contribution payment | Last working day of following month |
| Annual employee income declaration | By end of February (for previous year) |
| Annual leave records | Ongoing |
| Work accident notification to SGK | Immediately (same day or next business day) |
Termination of Employment and SGK
When an employee’s employment ends:
- Notify SGK of the termination date electronically (must be done within 10 days of termination)
- Ensure all final payroll obligations are settled (wages, severance, unused leave pay)
- Issue the employee’s SGK exit document confirming the termination
Severance pay obligations are separate from SGK — see our Hiring Employees guide for details.
Self-Employed and Sole Proprietors (Bağ-Kur)
Self-employed persons and sole proprietors register with SGK under the Bağ-Kur system (İsteğe Bağlı Sigorta or 4/b coverage). Contributions are calculated differently — based on declared income with a minimum and maximum base. Bağ-Kur coverage provides pension, health, and disability insurance equivalent to employee coverage.
Frequently Asked Questions
When must I register with SGK — before or after company formation? SGK employer registration occurs after company formation. You register the company with SGK as soon as you are ready to hire employees. The SGK registration itself takes 1–2 business days through the e-SGK portal.
Can an employee work before SGK registration is completed? No. Employing a worker before SGK registration is a serious legal violation. SGK may impose substantial penalties for each unregistered employee, and the employer may be required to pay retroactive contributions plus interest.
Do foreign employees need to contribute to SGK? Yes. Foreign employees with valid work permits in Turkey are subject to the same SGK contributions as Turkish employees. Some countries have bilateral social security agreements with Turkey that may affect the contribution obligation — verify if your employee’s home country has such an agreement.
What happens if the company is late filing the monthly SGK declaration? Late filing results in penalties calculated as a percentage of the contribution amount due. Late payment of contributions incurs monthly interest. Persistent non-compliance can result in exclusion from SGK incentive programs.