A checklist before hiring
The employee starts on Monday; what needs to be ready by Friday evening? Go over topics such as the personnel file, occupational health and safety, and employing a foreign national or a retired person with a short list; and learn who to ask for the details.
Prepare five things before hiring: the SGK (Social Security Institution) notifications and a written contract, the employee's personnel file (özlük dosyası), the basic steps for occupational health and safety (risk assessment, training before starting work, a medical examination on hiring), the right procedure if the employee has a special situation, and the wage payment arrangement. For a foreign national, a work permit is needed first; for a retired person, the premium works differently. Ask your mali müşavir (accountant) and an occupational safety specialist for the details.
Mehmet Usta the haulier's road check
Before taking the lorry out on the road, Mehmet Usta does the same round every morning: tyres, oil, brakes, mirrors. It takes half an hour, but it's better than breaking down on the road. Now he is taking on a driver's mate. This lesson is the list for the round to do before the mate arrives.
The details under each heading on the list are a separate area of expertise. The aim here is not to learn everything, but to skip nothing and ask the right person the right question.
1. SGK and the contract
- Does the workplace have an SGK (Social Security Institution) registration number? If not, the workplace notification comes first (Before your first employee: opening a workplace file with SGK).
- Was the employment start notification given at least one day before the employee starts work?
- Is the written contract ready, and is the probation period written in it (the employment contract lesson)?
- Have the gross wage and the total cost been calculated (What an employee really costs you)?
2. Documents to ask the employee for, and the personnel file
Under Labour Law (İş Kanunu) art. 75, the employer keeps a personnel file (özlük dosyası) for each employee; it contains their identity details and the documents that must be drawn up under the law. Usually these are asked for:
- A photocopy of their ID card and their address details
- The bank account the wage will be paid into
- Documents the job requires, such as a diploma, a mastership certificate or a driving licence (if Mehmet Usta's mate is going to take the wheel, a driving licence is a must)
- The result of the medical examination on hiring (see below)
- The signed employment contract and a copy of the SGK employment start notification
Don't ask for information the job doesn't require. When collecting the employee's personal data, you need to explain to them what you collect and why; this is called informing them (aydınlatma) (Personal Data Protection Law (Kişisel Verilerin Korunması Kanunu), Law No. 6698, art. 10). The law does not set a particular form, but doing it in writing and having the employee sign it is the easiest way to show later that you explained it. For ready-made texts, consult your mali müşavir (accountant) or a lawyer.
3. Occupational health and safety (İSG)
The Occupational Health and Safety Law (İş Sağlığı ve Güvenliği Kanunu), Law No. 6331, applies to all workplaces regardless of the number of employees; even if you have a single employee, you are covered. The general picture is this:
- Hazard class: A workplace is in the low-hazard, hazardous or very hazardous class according to its main activity. The class is set by what the workplace's activity code (NACE) corresponds to in the Communiqué on Workplace Hazard Classes (İşyeri Tehlike Sınıfları Tebliği); this code also appears in the workplace record at SGK. That is why you should check that the activity in the workplace notification is the same as the work you really do. An occupational safety specialist or a joint health and safety unit (OSGB) reads the code for you.
- Risk assessment: The hazards in the workplace are identified in writing and the measures are decided on.
- Training: Before actually starting work, the employee receives training on the risks specific to their job and workplace. The training time counts as working time.
- Medical examination on hiring: The employee is examined on hiring; in hazardous and very hazardous work, they are not allowed to start without a medical report showing they are fit for the job. The cost belongs to the employer.
- İSG service: An occupational safety specialist and workplace doctor service is obtained; most small businesses buy this from a joint health and safety unit (OSGB). Since 31 December 2024, low-hazard workplaces with fewer than fifty employees must also obtain this service. In these workplaces, an employer who completes the Ministry's training and passes the exam can run this service themselves, except for health surveillance (the examinations). The contract you make with the OSGB is approved by both parties in the Ministry's İSG-KATİP system; signing the paper alone is not enough, so ask the OSGB about the approval step.
Mehmet Usta's work is carrying loads; an occupational safety specialist will tell him which class he is in and what is needed. The first job is to get a quote from an OSGB.
4. If you will employ a foreign national
As a rule, someone who is not a Turkish citizen cannot be employed without a work permit or a work permit exemption (International Labour Force Law (Uluslararası İşgücü Kanunu), Law No. 6735). The application is made electronically through the Ministry of Labour and Social Security's e-İzin system. Don't let them start before the permit is issued. Ask your mali müşavir or a consultant who deals with this which type of permit is suitable and how to apply.
5. If you will employ a retired person
Someone receiving a retirement pension can also work; the employment start notification is still given. But the premium works differently: instead of the normal insurance premium, the social security support premium (sosyal güvenlik destek primi) is deducted (Law No. 5510 art. 30). This has two practical consequences: the deduction rates are different from a normal employee's, and under SGK Circular 2026/8, minimum wage support (asgari ücret desteği) cannot be claimed for an employee subject to the social security support premium. Ask your mali müşavir about the rate, the document type and the effect on the retired person's pension.
6. The payment arrangement
Decide from the start on which day and from which account you will pay the wage. Since 1 July 2025, employers with 3 or more employees, counting all their workplaces together, must pay wages through a bank (Official Gazette 04.06.2025, No. 32920). The tax rules also have a separate bank requirement tied to the amount; ask your mali müşavir whether it applies to you. Even with a single employee, paying through the bank leaves a trace. Also, every month, note how many days the employee worked, together with leave, sick-leave days and days they were absent; your mali müşavir prepares the payroll with this information.
Calendar: what is done when?
| When | What is done |
|---|---|
| Two weeks before | Let your mali müşavir and the OSGB know; if the employee is a foreign national, the permit application starts much earlier |
| One week before | Contract draft, collecting the documents, an appointment for the medical examination on hiring |
| A few days before | The workplace notification, if there is no SGK registration number |
| One day before at the latest | The employment start notification |
| First day, before starting work | Signing the contract, handing over the information notice against signature, occupational health and safety training, the protective equipment the job requires |
The times in the calendar are times suggested so that a small business can work comfortably; the legal deadlines are in the earlier lessons.
Who do you ask about what?
| Topic | Who |
|---|---|
| SGK notifications, payroll, incentives, employing a retired person | Mali müşavir |
| Hazard class, risk assessment, training, examination | Occupational safety specialist / OSGB |
| Special clauses in the contract, a foreign national's work permit | Employment lawyer or consultant |
Mehmet Usta put the list in the lorry's glove compartment. Before the mate started, he ticked every item; for the two items he couldn't tick, he picked up the phone.
Do this this week
Write the six headings on this list on a sheet of paper and mark each one "done", "don't know" or "doesn't apply to me". Ask the person in the table about the ones you marked "don't know". For İSG (occupational health and safety), ask at least one OSGB (joint health and safety unit) for a quote this week.
Common mistakes
- Thinking "I only have one employee, occupational safety isn't my concern". Law No. 6331 applies to all workplaces regardless of the number of employees; training and a risk assessment are needed in a small workplace too.
- Starting a foreign national before the permit is issued. No employment without a work permit or an exemption; first the permit, then the work.
- Calculating a retired person like a normal employee. For a retired person the social security support premium applies, the deduction is different, and minimum wage support cannot be claimed for this employee.
Sources
- Ministry of Labour and Social Security: Occupational health and safety frequently asked questions
- Occupational Health and Safety Law (İş Sağlığı ve Güvenliği Kanunu), Law No. 6331
- Labour Law (İş Kanunu), Law No. 4857, art. 75 (personnel file)
- Personal Data Protection Law (Kişisel Verilerin Korunması Kanunu), Law No. 6698, art. 10
- Ministry of Labour and Social Security: Directorate General of International Labour Force (e-İzin)
- International Labour Force Law (Uluslararası İşgücü Kanunu), Law No. 6735
- Law No. 5510, art. 30 (social security support premium)
- SGK Circular 2026/8, minimum wage support (Alomaliye copy)
- EY: The threshold for paying wages through a bank dropped to 3 employees (Official Gazette 04.06.2025, No. 32920; in force 01.07.2025)
Translated from the Turkish lesson. Last checked against Turkish rules: 9 October 2026. Not yet reviewed by a licensed accountant.
This is general information about Turkish rules, not financial, tax or legal advice. Rules change; check the date and the sources, and ask a licensed accountant (mali müşavir) about your own situation. Disclaimer
