Employers operating in Turkey must comply with specific rules concerning public holidays, holiday pay, work performed on national holidays, compensatory work, employee release agreements, and the employment of retired workers.
These requirements are particularly important for international companies managing employees in Turkey because public holiday rules directly affect payroll calculations, working schedules, employee entitlements, and termination procedures.
Turkish legislation distinguishes between the National Holiday and other general public holidays and establishes specific compensation rules when employees work on these days.
This guide explains the main requirements companies should understand when managing employees and payroll in Turkey.
How Many Public Holidays Are There in Turkey?
Under Law No. 2429 on National and General Holidays, Turkey has a total of 15.5 days of official public holidays per year.
These include both fixed-date national holidays and religious holidays whose dates change each year according to the religious calendar.
For payroll and HR purposes, employers should distinguish ordinary working days from official national and general holidays because employees benefit from specific statutory salary protections on these dates.
What Are the Official Public Holidays in Turkey?
The official national and general public holidays are:
- 1 January – New Year’s Day
- 23 April – National Sovereignty and Children’s Day
- 1 May – Labour and Solidarity Day
- 19 May – Commemoration of Atatürk, Youth and Sports Day
- 15 July – Democracy and National Unity Day
- 30 August – Victory Day
- 29 October – Republic Day
- Ramadan Feast (Ramazan Bayramı / Eid al-Fitr)
- Sacrifice Feast (Kurban Bayramı / Eid al-Adha)
Republic Day has a special duration. The holiday begins at 1:00 p.m. on 28 October and continues until the end of 29 October, resulting in 1.5 days of holiday.
The Ramadan Feast lasts 3.5 days, beginning at 1:00 p.m. on the eve of the feast.
The Sacrifice Feast lasts 4.5 days, also beginning at 1:00 p.m. on the eve of the feast.
Employers should incorporate these dates into their annual Turkish payroll and workforce planning calendars.
Are Employees Paid During Public Holidays in Turkey?
Yes.
Employees are generally entitled to receive their full daily wage for national and general public holidays even if they do not perform any work on those days.
The payment is therefore made without requiring the employee to provide work in return.
This is an important distinction for foreign employers that may operate according to different public holiday policies in their home jurisdiction.
Public holidays recognized by Turkish legislation must be handled according to Turkish employment law for employees subject to the Turkish employment framework.
What Happens if an Employee Works on a Public Holiday in Turkey?
Employees who work during a national or general public holiday are entitled to additional compensation.
If an employee works on an official public holiday rather than taking the holiday, the employee is generally entitled to an additional full day’s wage for each holiday worked.
This applies even if the employee works for only part of the day, subject to the applicable legal framework.
The employee therefore receives:
Normal public holiday entitlement + one additional day’s wage for working on the holiday.
For example, assume an employee’s daily wage is TRY 700.
If the employee does not work on 1 January, they receive their normal TRY 700 daily wage.
If the employee works on 1 January, their total remuneration attributable to that day would generally be:
TRY 700 + TRY 700 = TRY 1,400.
Correctly identifying public holiday work is therefore essential for monthly payroll calculations.
Can Employees Receive Time Off Instead of Public Holiday Pay?
Generally, no.
Turkish employment law distinguishes work performed during public holidays from ordinary overtime.
Under certain conditions, employees can receive free time instead of increased remuneration for qualifying overtime or extra-hours work.
However, the same principle does not apply to work performed on national and general public holidays.
An employer cannot generally eliminate the employee’s statutory additional public holiday remuneration simply by granting another day off.
This distinction should be reflected in payroll systems used by companies operating in Turkey.
What Happens When a Public Holiday Falls on the Weekly Rest Day?
Where an official national or general public holiday coincides with the employee’s weekly rest day (hafta tatili), the payroll treatment differs from a situation where the employee works on the public holiday.
Where the employee is already entitled to weekly rest-day remuneration, an additional separate payment does not automatically arise solely because the public holiday coincides with the weekly rest day.
Employers should nevertheless assess the actual working arrangement carefully, particularly where the employee performs work on the day concerned.
Public Holiday Payroll Compliance in Turkey
For payroll purposes, companies should accurately track:
- official public holiday dates;
- half-day holidays;
- whether an employee actually worked;
- the employee’s daily wage;
- weekly rest days;
- overtime;
- shift schedules; and
- applicable collective bargaining or employment agreement provisions.
Failure to distinguish these categories can lead to incorrect payroll calculations and subsequent employee claims.
Can Retired Employees Continue Working Without Losing Their Pension in Turkey?
Turkey allows many retired individuals to continue working while receiving their retirement pension.
The applicable treatment depends on the employee’s retirement status and the nature of their post-retirement activity.
A retired employee who begins working for a private-sector employer under the 4/a (SSK) system may generally continue receiving their pension while working, provided that the applicable Social Security Support Contribution (Sosyal Güvenlik Destek Primi – SGDP) is paid.
Under the framework referenced here, the applicable SGDP rate is 32.25%, subject to the current social security rules applicable to the employee and employer.
This can apply to individuals receiving an ordinary retirement pension as well as certain employees who retired under tax-reduction-related arrangements.
When Can a Retired Employee’s Pension Be Suspended?
Different rules can apply when a retired person returns to employment in the public sector.
A person who starts working under 4/a status in the public sector may, depending on the applicable rules, have their pension suspended.
Similarly, individuals receiving a disability retirement pension may face suspension of their pension if they resume employment.
Employers hiring retired individuals should therefore verify the employee’s retirement category rather than assuming that all retirees are subject to identical payroll and SGK treatment.
What if a Retired Person Is Self-Employed?
Retired individuals carrying out commercial activities under the 4/b (Bağ-Kur) system are subject to a different framework.
A retired person conducting commercial activities as a taxpayer may generally continue receiving their retirement pension without the pension being suspended merely because of the 4/b activity.
The individual’s precise SGK status should nevertheless be verified when establishing the appropriate social security treatment.
What Is an Employee Release Agreement in Turkey?
An ibraname, commonly translated as an employee release agreement, release document, or settlement and release agreement, is an important document in Turkish employment law.
In practical terms, it is a document through which a departing employee confirms the settlement of specified rights and receivables arising from the employment relationship and its termination.
These may potentially include items such as salary receivables, overtime, unused annual leave, severance-related payments, or other employment entitlements, depending on the circumstances.
However, simply obtaining the employee’s signature on a document stating that they have received everything they are owed does not necessarily create a legally valid release.
Turkish law imposes strict requirements.
Can a Release Agreement Be Signed Immediately When Employment Ends?
A legally effective release agreement concerning employee receivables is subject to specific timing requirements.
Under Article 420 of the Turkish Code of Obligations, particular requirements apply to employee release agreements.
One of the most important is that at least one month must have elapsed following termination of the employment agreement before the relevant release can satisfy the statutory framework.
A release obtained immediately on the employee’s last working day therefore does not automatically provide the employer with effective protection.
The Turkish Court of Cassation has also addressed this principle, including in a decision of the 9th Civil Chamber, File No. 2016/21421, Decision No. 2019/22781.
Requirements for a Valid Employee Release Agreement
Several cumulative requirements must be considered when preparing an employee release agreement in Turkey.
1. The Release Must Be in Writing
The agreement must be in written form and signed by the employee.
An informal statement that the employee has received all amounts due is not sufficient merely because it appears in:
- an SMS;
- a telephone conversation;
- a video recording; or
- another informal communication.
The statutory written-form requirements should be respected.
2. At Least One Month Must Have Passed Since Termination
At least one month must have elapsed from the termination of the employment agreement.
The rationale is to reduce the risk of an employee being pressured into releasing claims while still economically or professionally dependent on the employer.
3. Each Type and Amount of Receivable Must Be Clearly Identified
A general statement such as:
“I have received all my rights arising from my employment.”
is not sufficient for a statutory release covering unidentified receivables.
The relevant categories of employee receivables should be clearly specified.
The amount relating to each category should also be identified.
This means employers should avoid overly broad generic release clauses and instead provide an itemized settlement structure.
4. Payment Must Be Complete
The amount covered by the release must be paid in full.
A release cannot necessarily protect the employer where the payment itself is incomplete.
5. Payment Must Be Made Through a Bank
Payment covered by the statutory release framework must be made through a bank.
This provides objective evidence of the amount transferred and helps prevent disputes concerning whether the employee actually received the money.
Failure to satisfy statutory requirements can result in the release agreement being ineffective.
Why Employee Release Agreements Require Careful Drafting
A poorly drafted release agreement may create a false sense of security.
An employer may believe that an employee has waived all claims, only to discover during subsequent litigation that the document does not satisfy the statutory requirements.
Companies terminating employees in Turkey should therefore coordinate:
- termination calculations;
- payroll;
- bank transfers;
- severance calculations;
- unused annual leave;
- outstanding salary;
- overtime;
- public holiday receivables; and
- release documentation.
Each component should be documented correctly.
What Is Compensatory Work in Turkey?
Compensatory work (telafi çalışması) is a mechanism allowing employers to compensate for working time lost in specific circumstances.
Under Turkish Labor Law and the relevant Working Time Regulation, compensatory work may be used where normal working hours have been significantly reduced or work has stopped for qualifying reasons.
It should not be confused with ordinary overtime.
When Can Compensatory Work Be Used?
Compensatory work may be implemented where working time has been lost because of circumstances such as:
- suspension of work for compulsory reasons;
- closing the workplace before or after national or general public holidays;
- significantly reducing normal working hours for similar reasons;
- temporarily closing the workplace for similar reasons; or
- granting an employee leave at their request beyond statutory or contractual leave entitlements.
This mechanism allows the employer to recover certain lost working hours later without automatically treating those hours as ordinary overtime.
Employer Notification Requirements for Compensatory Work
An employer intending to implement compensatory work must clearly identify the reason justifying it.
The employer should specify which of the legally permitted grounds under Article 64 of Labor Law No. 4857 forms the basis of the compensatory work.
Affected employees must also be informed of when the compensatory work will begin.
Documenting the reason and schedule is important because compensatory work cannot simply be used whenever an employer wishes to increase working hours.
How Long Does an Employer Have to Implement Compensatory Work?
Compensatory work must generally be performed within four months following the disappearance of the reason that caused the interruption or reduction in work and the workplace’s return to normal operations.
Historically, the applicable period was shorter, but it was extended to four months.
Employers should therefore track both:
- the date on which the underlying reason ended; and
- the date on which compensatory work was performed.
Maximum Compensatory Working Time Per Day
Compensatory work is subject to strict daily limitations.
It cannot result in the employee exceeding the general maximum daily working time of 11 hours.
Furthermore, compensatory work itself cannot exceed three hours per day.
For example, an employer cannot require an employee who has already worked close to the statutory daily maximum to perform an additional three hours if doing so would cause the employee to exceed the 11-hour limit.
Both restrictions must be considered simultaneously.
Can Compensatory Work Be Performed on Holidays?
No.
Compensatory work cannot generally be scheduled on statutory rest days, including the employee’s weekly rest day and other applicable holiday periods.
The purpose of compensatory work is to recover qualifying lost working time within the statutory framework, not to eliminate mandatory employee rest rights.
Is Compensatory Work Considered Overtime?
Compensatory work performed in accordance with Article 64 should be distinguished from ordinary overtime.
Where the employer correctly implements compensatory work within the statutory limits, the recovered hours are not automatically treated as overtime merely because they are worked in addition to the employee’s usual schedule.
However, the employer must comply with the applicable conditions concerning:
- the legal reason for compensatory work;
- employee notification;
- the four-month implementation period;
- the three-hour daily compensatory work limit;
- the 11-hour overall daily limit; and
- prohibition on compensatory work during qualifying rest days.
If the employer does not satisfy these requirements, different legal consequences may arise.
Penalties for Incorrect Compensatory Work Practices
Employers that require compensatory work without complying with statutory requirements may face an administrative fine for each affected employee.
Applicable administrative fine amounts are updated periodically.
This makes accurate timekeeping and documentation particularly important for companies using flexible work scheduling arrangements.
Can an Employee Refuse Compensatory Work?
Where compensatory work has been lawfully implemented and the employee is required to participate, unjustified refusal can potentially constitute a breach of the employee’s obligation to perform work.
Depending on the circumstances and compliance with the statutory requirements, persistent refusal may provide grounds for termination under Article 25/II-h of Labor Law No. 4857.
Because immediate termination is a serious measure, employers should verify that the compensatory work itself was legally valid before taking disciplinary or termination action against an employee who refuses to participate.
Managing Public Holidays and Payroll in Turkey
For international employers, public holiday compliance should be incorporated directly into payroll and workforce planning.
Payroll teams should ensure that their systems correctly identify:
- Turkish public holidays;
- half-day public holidays;
- religious holidays;
- employees working on public holidays;
- weekly rest days;
- overtime;
- compensatory work;
- employee daily wages; and
- additional public holiday payments.
This becomes particularly important for companies using global payroll systems where Turkish statutory holidays may not automatically be configured correctly.
Public Holiday Rules for Employer of Record Employees in Turkey
Companies using an Employer of Record (EOR) in Turkey should also ensure that employees receive their statutory Turkish holiday entitlements.
Even where the international client company operates according to another country’s holiday calendar, employees legally employed in Turkey remain subject to applicable Turkish employment rules.
The local employment structure should therefore correctly manage Turkish public holidays, payroll treatment, holiday work, and applicable additional remuneration.
A local EOR or payroll provider can coordinate these requirements with the international company’s internal HR policies.
Payroll and HR Compliance in Turkey
Managing payroll in Turkey requires coordination between employment law, social security regulations, working-time rules, and payroll calculations.
International companies should pay particular attention to:
- public holiday calendars;
- holiday pay;
- work performed during public holidays;
- SGK treatment of retired employees;
- termination payments;
- employee release agreements;
- bank payment requirements;
- compensatory work; and
- working-time records.
Incorrect classification of a working day can result in an incorrect salary calculation, while an improperly drafted termination document can create significant future employment liabilities.
Employer of Record and Payroll Services in Turkey
Foreign companies hiring employees in Turkey without an established local HR infrastructure may benefit from working with a specialized Employer of Record or payroll provider in Turkey.
Local support can assist with:
- Turkish employment contracts;
- employee onboarding;
- monthly payroll;
- SGK registrations and declarations;
- public holiday calculations;
- overtime and holiday pay;
- leave management;
- employment termination;
- severance calculations;
- release documentation; and
- ongoing labor law compliance.
This allows international employers to manage their Turkish workforce while ensuring that local statutory requirements are reflected in day-to-day HR operations.
Turkey provides employees with specific statutory protections concerning public holidays, holiday pay, termination settlements, compensatory work, and post-retirement employment.
There are 15.5 days of national and general public holidays annually under the statutory framework, and employees who work on qualifying public holidays are generally entitled to additional remuneration.
Employers must also distinguish public holiday work from overtime and compensatory work because different compensation and scheduling rules apply.
At termination, employee release agreements require particular attention. A generic waiver signed on the employee’s last working day does not necessarily protect the employer, and statutory conditions concerning timing, written form, identification of receivables, full payment, and bank transfers must be considered.
For international companies employing personnel in Turkey, integrating these requirements into payroll, HR administration, time tracking, and termination procedures is essential for maintaining compliance and reducing employment-related risks.