Social Security System and Updated Contribution Rates in Turkey (2025)

In Turkey, the social security system—previously divided into SSK, Emekli Sandığı, and Bağ-Kur—was unified under the Social Security Institution (SGK) in 2007. The reform, fully effective since 2008, established a single standard for all insured employees and covered about 81% of the population at its launch.

Social Security Contributions (2025 – Office Workers)

Contributions are calculated as a percentage of the employee’s gross salary and shared between employer and employee:

Insurance Type	Employer Share (%)	Employee Share (%)	Total (%)
Short-Term Insurance (Work Accident & Illness)	2	–	2
Long-Term Insurance (Disability, Old-Age, Death)	11	9	20
General Health Insurance	7.5	5	12.5
Unemployment Insurance	2	1	3
Total	22.5	15	37.5

🔎 Note: The short-term insurance rate is fixed at 2% for all employers, regardless of sector risk level.

Foreign Employees

• Foreign nationals working in Turkey are also subject to SGK contributions.
• If Turkey has a social security agreement with the employee’s home country and the employee continues contributing there, they may be exempt from Turkish contributions upon submitting proof to SGK.
• Without such an agreement, full contributions under Turkish rates apply.

Unemployment Insurance

Unemployment premiums are calculated as:

• 1% employee share
• 2% employer share
• 1% state contribution
  = Total 4% of gross salary

Employers’ contributions are deductible from corporate tax, while employees’ shares reduce their income tax base.