Understanding Turkey’s social security and employment regulations is essential for companies employing workers, apprentices, interns, and trainees in the country. Turkish legislation establishes detailed rules regarding temporary incapacity allowance (sick pay), occupational accidents, occupational diseases, employer liability, SGK reporting obligations, apprenticeships, internships, and social security contributions.
Many of these rules are governed by Social Insurance and General Health Insurance Law No. 5510, together with the Occupational Health and Safety Law No. 6331, Labor Law No. 4857, and Vocational Education Law No. 3308.
This guide provides an overview of some of the key rules employers operating in Turkey should understand.
Recourse for Temporary Incapacity Allowance in Turkey
Under Turkish social security legislation, the Social Security Institution (SGK) may have a right of recourse against third parties responsible for an insured employee’s injury or illness.
Where an occupational accident, occupational disease, or illness occurs because of the fault of a third party, payments already made or to be made to the insured employee or their beneficiaries may potentially be recovered from the responsible party.
Under Article 21 of Law No. 5510, the recourse may cover half of the initial lump-sum capital value of the income calculated as of the date on which the income starts, together with the relevant payments made or due.
The claim may be directed against:
- the third party responsible for causing the damage; and
- where applicable, the employer of that third party if the employer is also at fault.
This mechanism allows SGK to recover part of the financial burden resulting from an occupational accident, occupational disease, or illness when another party is legally responsible for the event.
For employers in Turkey, determining liability following a workplace accident can therefore have consequences extending beyond the employee’s immediate compensation.
When Can Temporary Incapacity Allowance Be Reduced in Turkey?
Temporary incapacity allowance, commonly referred to in Turkish as “rapor parası” or “geçici iş göremezlik ödeneği,” is a social security benefit available to insured employees under certain circumstances.
However, the amount payable by SGK may be reduced when the insured employee’s conduct contributes to the incapacity or prolongs the recovery period.
Failure to Follow Medical Advice
An insured employee is expected to comply with the measures and recommendations prescribed by their physician.
If failure to follow medical advice:
- prolongs the treatment period;
- increases the degree of incapacity; or
- contributes to the employee becoming permanently disabled,
the employee’s temporary incapacity allowance may be reduced by one quarter (25%).
This rule is provided for under Article 21 of Law No. 5510.
Incapacity Caused by the Employee’s Serious Fault
Another reduction may apply when the occupational accident, occupational disease, or illness results from the employee’s serious fault.
In such circumstances, the temporary incapacity allowance may be reduced by one third (1/3).
The purpose of this rule is to distinguish ordinary workplace risks from situations in which the insured employee’s own serious misconduct has materially contributed to the event.
Incapacity Resulting From an Intentional Act
A more significant reduction applies where the employee becomes incapable of working because of an intentional act.
If an occupational accident, occupational disease, or illness results from the insured employee’s deliberate conduct, the temporary incapacity allowance may be reduced by half (50%).
Employers should therefore be aware that entitlement to social security benefits does not necessarily mean that the employee will receive the full statutory amount in every situation.
Returning to Work Without Medical Clearance
Special attention should also be given to employees returning to work following a period of medical incapacity.
Where an employee starts working without obtaining confirmation from the treating physician that the treatment has ended and that the employee is fit to return to work, temporary incapacity allowance may not be payable.
If benefits have already been paid in relation to such a period, the amounts paid may be recovered.
For employers, this highlights the importance of correctly managing employees returning from medical leave and ensuring that the appropriate medical documentation has been obtained where required.
Periods Excluded From Short-Term Insurance Calculations
Article 24 of Law No. 5510 also identifies certain periods that are not taken into consideration when calculating the relevant one-year reference period for short-term insurance branches.
These include periods spent:
- performing compulsory military service after being called to arms;
- in detention where the detention does not ultimately result in a conviction;
- receiving temporary incapacity allowance because of an occupational accident, occupational disease, illness, or maternity;
- participating in a strike; and
- during an employer lockout.
These periods are excluded when determining the relevant one-year period preceding the beginning of incapacity, identification of the illness, or childbirth.
Payroll and HR departments should therefore ensure that qualifying periods are correctly identified when managing social security and temporary incapacity cases.
Can Any Health Problem Give an Employee the Right to Terminate Employment for Just Cause?
Not every health problem gives an employee the automatic right to terminate an employment contract for just cause under Turkish employment law.
Turkish Court of Cassation case law has established important criteria in this respect.
According to the decision of the 7th Civil Chamber of the Court of Cassation, File No. 2015/5651 and Decision No. 2016/4103, particular importance is attached to whether:
- the employee can establish the health problem through an appropriate medical board report issued by a fully equipped hospital, rather than relying solely on an individual physician’s report; and
- the employer is unable to offer the employee another suitable position compatible with the employee’s health condition.
Depending on the circumstances, these factors may support the employee’s right to terminate the employment relationship for just cause.
However, each situation must be assessed individually.
A health problem affecting an employee does not automatically constitute grounds for justified termination, just as an illness affecting an employee is not automatically classified as an occupational disease.
What Is an Occupational Disease in Turkey?
An occupational disease (meslek hastalığı) is generally understood as a temporary or permanent illness, physical disability, or mental impairment suffered by an insured employee because of:
- a recurring cause resulting from the nature of the work performed; or
- the conditions under which the work is carried out.
The key factor is therefore the causal relationship between the employee’s professional activity and the medical condition.
An ordinary illness and an occupational disease are legally distinct concepts.
Who Determines Whether an Illness Is an Occupational Disease?
The existence of an occupational disease is not determined solely by the employer, employee, or treating physician.
For a condition to be legally recognized as an occupational disease for social security purposes, the relationship between the employee’s work and the disease must be established through the procedure prescribed by Turkish legislation.
The assessment involves medical board reports and supporting medical documentation issued by healthcare providers authorized by SGK.
The final determination is made by the SGK Health Board (SGK Sağlık Kurulu).
Consequently, an employee experiencing a medical condition while employed does not necessarily mean that the condition will qualify as an occupational disease.
This distinction is particularly important for employers managing occupational health and safety, payroll, social security reporting, and employment termination procedures in Turkey.
Occupational Disease Reporting Deadline in Turkey
Employers have specific reporting obligations when an employee covered by an employment contract develops an occupational disease.
An occupational disease must generally be reported to SGK within three business days from the date on which the employer becomes aware of the situation.
This point is important because the calculation of the reporting deadline differs from certain rules applicable to occupational accidents.
The three-business-day period for an occupational disease begins from the date the employer learns of the condition.
Employers should therefore establish internal procedures allowing HR, occupational health and safety teams, payroll providers, and management to communicate rapidly whenever a potential occupational disease is identified.
Penalties for Failure to Report an Occupational Disease
Failure to comply with occupational disease reporting requirements can expose an employer to administrative penalties.
Under Occupational Health and Safety Law No. 6331, employers that fail to report an occupational disease to SGK, or submit the notification after the statutory deadline, may face an administrative fine.
Applicable administrative fine amounts are updated periodically and may vary according to factors such as:
- the workplace hazard classification;
- the number of employees working at the establishment; and
- the applicable statutory penalty amounts for the relevant year.
Employers should therefore avoid relying on historical penalty figures and verify the amount applicable at the time of the violation.
Is It Mandatory to Employ Interns in Turkey?
Turkish vocational education legislation also establishes rules concerning the employment and training of interns and apprentices.
As a general rule, businesses employing 10 or more employees may be required to provide vocational training opportunities for students corresponding to at least 5% of their workforce, subject to the applicable vocational education rules.
This obligation should be distinguished from the rules applicable to apprentices.
There is generally no equivalent obligation requiring every business to employ candidate apprentices or apprentices.
However, where an establishment wishes to employ apprentices, the workplace must meet the applicable vocational training requirements, including the availability of a qualified master instructor (usta öğretici) where required.
Businesses seeking to fulfil internship or vocational training requirements should coordinate with the competent Turkish authorities and educational institutions.
Are Apprentices and Interns Considered Employees Under Turkish Labor Law?
Candidate apprentices, apprentices, and students receiving vocational education in enterprises occupy a particular legal position under Turkish employment legislation.
Under Article 4 of Labor Law No. 4857, they are not treated in the same manner as ordinary employees for all purposes of the Labor Law.
However, this does not mean that they are completely outside the Turkish social security system.
Specific insurance protections continue to apply.
Social Security for Apprentices and Interns in Turkey
Candidate apprentices, apprentices, and students receiving vocational training in enterprises are covered by certain social security branches, particularly those relating to:
- occupational accidents;
- occupational diseases; and
- health insurance, subject to the applicable statutory framework.
The applicable premium calculation differs from that of ordinary employees.
Under the relevant rules, premiums are calculated based on 6% of half of the minimum wage, consisting of:
- **1% for short-term insurance branches; and
- 5% for general health insurance.**
There is no employee contribution within this premium structure.
As a result, social security contributions are not deducted from the apprentice’s or eligible intern’s remuneration in the same manner as for an ordinary employee.
Minimum Payments for Apprentices and Vocational Students
Turkish law also establishes minimum payment requirements for candidate apprentices, apprentices, and certain students undertaking vocational education, internships, or complementary training.
Payments to eligible candidate apprentices, apprentices, and students may not generally be lower than 30% of the net minimum wage, subject to the specific category and applicable rules.
Different thresholds can apply to students who have reached more advanced stages of vocational education.
Payments to 12th-Grade Vocational Training Students
Students attending the 12th grade of a vocational training center who have obtained journeyman qualification (kalfalık yeterliği) are subject to a higher minimum remuneration threshold.
Their payments may not be lower than 50% of the net minimum wage.
Companies employing vocational students should therefore distinguish between the different categories of apprentices and students rather than applying a single payment threshold to every trainee.
Government Support for Apprentice and Student Payments
Part of the remuneration paid to apprentices and vocational education students may be supported through the Unemployment Insurance Fund.
According to the applicable rules:
- for businesses employing fewer than 20 employees, up to two thirds of the relevant amount may be provided as state support;
- for businesses employing 20 or more employees, up to one third may be provided as state support.
The eligibility conditions and applicable procedures should be checked for the relevant period, particularly because employment incentives and government support mechanisms can change.
Are Apprentice and Intern Wages Taxable in Turkey?
Article 25 of Vocational Education Law No. 3308 provides specific tax treatment for payments made to candidate apprentices, apprentices, and eligible students.
Payments falling within the statutory framework are exempt from applicable taxes.
In addition, under the Turkish Tax Procedure Law No. 213, a payroll document may not be required for qualifying remuneration up to the applicable minimum-wage threshold, subject to the statutory conditions.
Companies should nevertheless maintain appropriate documentation concerning internship and apprenticeship arrangements, payments, insurance registration, and vocational training requirements.
Can Interns and Apprentices Receive Unemployment Benefits?
Another important distinction concerns unemployment insurance.
Because candidate apprentices, apprentices, and eligible vocational students do not normally pay unemployment insurance contributions under this specific insurance regime, they generally do not acquire unemployment benefit entitlement from these periods in the same manner as ordinary employees.
Similarly, contributions for invalidity, old-age, and survivors’ insurance are not paid under this limited insurance arrangement.
As a consequence, the initial registration date relating solely to such an apprenticeship or internship does not generally constitute the pension insurance starting date for retirement purposes.
This distinction can be particularly important when individuals later review their SGK insurance history and retirement eligibility.
What Employers Should Remember About Occupational Health and Social Security in Turkey
Turkey’s employment and social security framework imposes obligations on employers extending far beyond the monthly payment of salaries and social security contributions.
Employers must correctly manage occupational accidents, occupational diseases, temporary incapacity periods, medical documentation, SGK notifications, and the particular status of apprentices and vocational students.
Several key principles should therefore be incorporated into HR and payroll processes:
- Temporary incapacity allowance can be reduced when the insured employee fails to comply with medical advice, acts with serious fault, or intentionally causes the situation leading to incapacity.
- SGK may exercise recourse rights against third parties responsible for occupational accidents, occupational diseases, or illnesses.
- Employees should follow the required medical procedure before returning to work after certain incapacity periods.
- Not every employee health problem constitutes an occupational disease or automatically gives rise to a right of termination for just cause.
- The SGK Health Board plays a central role in formally determining occupational diseases.
- Employers must respect the applicable three-business-day notification requirement for occupational diseases.
- Apprentices, interns, and vocational students can be subject to different labor law, payroll, and social security rules from ordinary employees.
- Internship and vocational education requirements can depend on workforce size and the nature of the training arrangement.
HR and Payroll Compliance in Turkey
For international companies employing personnel in Turkey, these rules can create significant administrative complexity.
An employer must consider not only Turkish Labor Law but also SGK legislation, occupational health and safety requirements, payroll rules, vocational education regulations, and statutory reporting deadlines.
Errors in areas such as occupational disease reporting, employee classification, social security contributions, temporary incapacity management, or intern payroll can result in additional SGK liabilities, administrative fines, or employment disputes.
Companies entering the Turkish market should therefore establish compliant HR and payroll procedures from the beginning.
Working with a local payroll or Employer of Record (EOR) provider in Turkey can help international employers manage employee registrations, payroll calculations, SGK declarations, statutory documentation, and ongoing employment compliance.
Temporary incapacity, occupational diseases, workplace accidents, apprenticeships, and internships are closely regulated under Turkish employment and social security legislation.
Law No. 5510 establishes important rules concerning temporary incapacity benefits, occupational diseases, SGK liability, and insurance coverage, while Labor Law No. 4857, Occupational Health and Safety Law No. 6331, and Vocational Education Law No. 3308 provide additional obligations for employers.
Companies employing workers in Turkey should pay particular attention to SGK reporting deadlines, occupational disease procedures, temporary incapacity payments, apprentice and intern insurance, and vocational training requirements.
For international employers, maintaining accurate payroll and HR processes is particularly important because Turkish employment and social security requirements can differ significantly from those applicable in other jurisdictions.
Professional local support can therefore help companies maintain compliance while managing their workforce efficiently in Turkey.