We handle the work permit application together with the foreign employee's tax and social security position in Turkey. In a preliminary meeting held before the assignment begins, we assess the situation of the employee and their family, and together determine the permit and residence applications, the income tax liability and the forward work plan.
Work permit application
The application is made in one of two ways depending on where the foreign national is: foreign nationals abroad apply through the Turkish mission in their country, while foreign nationals with a valid residence permit in Turkey apply directly from within Turkey if they meet the conditions in the legislation. In both cases, the employer completes the application through the Ministry's electronic system.
- Determining the type of application and the type of permit
- Preparing the documents of the employer and the foreign employee
- Submitting the electronic application and responding to requests for missing documents
- Tracking the permit period and making extension applications on time
Assessment criteria
When assessing the application, the Ministry takes into account the size of the workplace, the employer's financial position and the nature of the work the foreign national will do. In practice, criteria such as employing a certain number of Turkish citizens per foreign employee at the workplace, minimum capital or turnover requirements and the salary being consistent with the position and qualifications are applied. These criteria are set by Ministry regulations and change from time to time; before applying, we check whether your company meets them.
Social security and income tax
Foreign employees who obtain a work permit are, as a rule, registered with the social security institution (SGK) and their premiums are paid. Different rules may apply under certain conditions for employees from countries with which Turkey has signed a social security agreement.
Whether the foreign employee is treated as a resident (full liability) or a non-resident (limited liability) taxpayer in Turkey is determined under Income Tax Law No. 193 and the provisions of double taxation treaties. The length of stay and the nature of the assignment are decisive in this assessment. Where necessary, we also prepare the foreign employee's income tax returns. To reflect salary payments in the payroll, we work with our payroll and social security service.
Family members and residence
A valid work permit replaces a residence permit. A family residence permit application is made separately for the employee's spouse and children. We plan the family's arrival in Turkey in line with the work permit process.
Who is it for?
- Companies that will employ foreign managers or specialists
- Foreign groups assigning staff to Turkey
- Foreign-owned companies whose foreign shareholder will actually work in the company
- Employers whose current foreign employee's permit is about to expire
How does the process work?
- Step 1
Preliminary meeting
The employee's role, length of stay, family and tax position are assessed.
- Step 2
Criteria check
We check whether the workplace meets the application criteria.
- Step 3
Documents and application
The documents are prepared and the electronic application is completed on behalf of the employer.
- Step 4
Outcome and registration
Once the permit is granted, social security registration, payroll and tax procedures are started.
Frequently asked questions
How long does a work permit application take?
The legislation provides for complete applications to be concluded within a set period; however, requests for missing documents and additional reviews can extend this. For applications made from abroad, the stage at the Turkish mission is added to the timeline. Submitting complete documents in the first application is the most decisive factor.
Which documents are needed for a work permit?
The basic documents are, for the foreign employee, a passport, photograph, diploma and, if required, professional qualification documents; and, for the employer, the company's registry and financial information and the employment contract. Additional documents may be requested depending on the type of application and the work to be done. We prepare a checklist specific to you in the preliminary meeting.
Are foreign employees registered with social security (SGK)?
Yes. As a rule, foreign nationals working in Turkey with a work permit are insured and registered with the social security institution (SGK). Different rules are possible under certain conditions for employees from countries with a social security agreement; this should be assessed before the application.
What should be done before a work permit expires?
The extension application must be made within the period set by the legislation, before the current permit expires. If the deadline is missed, a new application may be required and there may be an interruption in work. We track permit periods and make extension applications on time. For your questions, you can reach us via our contact page.