February 2026

2026 First Half Travel Allowance Limits Exempt from Income Tax in Turkey

The travel allowance amounts that will apply during the first six months of 2026 have been officially announced. These amounts are based on the Circular issued by the Public Financial Management and Transformation General Directorate of the Ministry of Treasury and Finance, dated 6 January 2026 and numbered 27998389-010.06.02-4481518. This Circular sets out the financial […]

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Termination Codes No Longer Displayed on SSI Service Records in Turkey

Until recently, termination or exit codes in Turkey showing the reason why an employee left a job were visible on Social Security Institution (SSI) service records accessed through e-Devlet (the e-Government Gateway). These codes were frequently reviewed by employers during recruitment processes and were considered part of an employee’s official employment history. Following a recent

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2026 Income Tax Brackets and Tax Calculation System in Türkiye

This article provides a clear overview of income tax in Türkiye, explains how tax brackets function, outlines the 2026 tax rates, and describes how income tax is calculated in practice. Taxes are one of the fundamental instruments used by governments to finance public services, support social welfare, and maintain economic stability. In Türkiye, income tax

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2026 Social Security Contribution Bases, Exempt Payments, and Allowance Amounts Published by SSI in Turkey

Following the announcement of the 2026 statutory minimum wage, the Social Security Institution (SSI) has released Circular No. 2026/2, dated 7 January 2026, as it does each year. This Circular establishes the social security contribution parameters that will apply throughout the 2026 calendar year, from 1 January to 31 December 2026. The Circular defines the

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2026 Social Security Contribution Bases, Exemptions, and Allowance Amounts Announced by SSI

This article summarizes the main SSI parameters for 2026, highlights contribution exemptions, and explains their practical implications. Following the announcement of the 2026 minimum wage, the Social Security Institution (SSI) has published Circular No. 2026/2, dated 7 January 2026, setting out the earnings thresholds, contribution bases, exemptions, and allowance amounts to be applied throughout the

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Health Service Entitlement Extended Until End of 2026 for BAĞ-KUR and GSS Insured Persons with Contribution Debts

This article explains the scope of the regulation for BAĞ-KUR, who benefits from it, its legal basis, and its practical implications for insured persons and their dependants. A significant social security measure has been introduced in Turkey to protect uninterrupted access to healthcare services for certain insured groups. Under a new presidential decision, the health

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Hiring Foreign Oil & Gas Talent in Turkey: Compliance, Payroll, and Employer of Record Solutions

This article provides a comprehensive overview of how to legally hire foreign oil & gas professionals in Turkey, the main compliance and payroll challenges involved, and how Employer of Record (EOR) solutions can simplify operations. Turkey occupies a strategically important position in the global energy landscape. Acting as a bridge between Europe, the Middle East,

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Work Permit Sponsorship vs Employer of Record in Turkey: What Oil & Gas Companies Should Choose

This article provides a detailed comparison to help oil & gas companies determine which model best fits their Turkey operations in 2026 and beyond. Turkey plays a strategic role in regional and global energy markets, serving as an important hub for oil & gas exploration, pipeline projects, LNG infrastructure, refineries, offshore operations, and EPC activities.

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Employer of Record (EOR) in Turkey for Oil & Gas Companies

This article explains how an Employer of Record in Turkey works, why it is particularly relevant for oil & gas companies, and how it helps manage legal, payroll, and immigration risks in 2026 and beyond. Turkey has become an increasingly strategic location for oil & gas exploration, infrastructure development, refining, LNG, pipeline construction, and offshore

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