# SGK Employee Registration and Termination Notices in Turkey: Deadlines, Exceptions and Penalties

> Employers in Turkey must register a new hire with SGK before work starts and report a departure within 10 days. Exceptions and Law 5510 fines.

Source: https://sinemyavuz.com.tr/en/blog/sgk-employee-registration-termination-deadlines
Category: Payroll & Social Security
Published: 2026-09-19
Updated: 2026-09-19
Author: Sinem Yavuz, Certified Public Accountant (SMMM) — SMMM Sinem Yavuz: Finance, Accounting & Advisory Office

## Key Takeaways

- The hiring notice (işe giriş bildirgesi) must reach SGK before the employee's start date; only construction, fishing and agriculture workplaces may file as late as the day work begins.
- The termination notice (işten ayrılış bildirgesi) is due within 10 days after social security coverage ends, filed electronically through e-sigorta.
- A late notice filed voluntarily within 30 days and paid within 15 days of the fine being served is charged at one quarter; violations found by SGK inspection do not qualify.

If you employ staff in Turkey, you must register each new hire with the Social Security Institution (SGK) before the person starts work, and report each departure within 10 days after coverage ends. Both are employer obligations under Law No. 5510, and because fines are calculated per employee, even a small team can produce a large penalty.

## When Must the Hiring Notice Be Filed?

The hiring notice (işe giriş bildirgesi) must be submitted to SGK before the employee's coverage start date. Article 8(1) of Law No. 5510 puts it plainly: employers must report workers covered under Article 4(1)(a) before coverage begins. Filing after the employee has already started in the morning means the deadline was missed. The notice goes through SGK's e-sigorta system, and under the Social Insurance Procedures Regulation, notices made in other forms are not valid.

## Which Workplaces Get More Time?

The law lists three exceptions to this rule. For construction, fishing and agricultural workplaces, the notice may be filed as late as the day the worker is put to work. For workers taken on during a voyage on vessels sailing abroad, and for workplaces registering with SGK for the first time, anyone starting within one month of the first insured hire may be reported from their start date up to the end of that one-month period. Contract staff of public bodies who are outside the unemployment insurance law get one month. Ordinary private-sector employers outside these cases have no exception.

| Notice | Deadline | Legal basis |
|---|---|---|
| Hiring notice (general rule) | Before coverage start date | Law 5510, Art. 8(1) |
| Hiring notice: construction, fishing, agriculture | At the latest on the day work begins | Law 5510, Art. 8(1)(a) |
| Hiring notice: first-time workplace registration, workers taken on at sea | From start date, up to the end of the one-month period after the first insured hire | Law 5510, Art. 8(1)(b) |
| Termination notice | Within 10 days after coverage ends | Social Insurance Procedures Regulation, Art. 25 |

## How and When Is the Termination Notice Filed?

The termination notice (işten ayrılış bildirgesi) is filed through e-sigorta within 10 days after coverage ends. Article 25 of the Social Insurance Procedures Regulation sets both the period and the electronic filing requirement. The form carries a reason code for leaving; that code must match the termination paperwork and payroll records, so we check it against the personnel file before submitting.

## What Are the Penalties?

Fines are set per employee and tied to the monthly gross minimum wage. Article 102 of Law No. 5510 provides:

- **Hiring notice not filed on time, in the prescribed form or electronically (Art. 102(1)(a)(1)):** one minimum wage per employee. With the gross minimum wage at TRY 33,030 from 1 January 2026, that is TRY 33,030 per employee.
- **Missing notice discovered through SGK inspection, a court ruling or information from other institutions (Art. 102(1)(a)(2)):** twice the minimum wage per employee, or TRY 66,060 for 2026.
- **Same finding repeated within one year (Art. 102(1)(a)(3)):** five times the minimum wage per employee, or TRY 165,150.
- **Termination notice not filed on time, in the prescribed form or electronically (Art. 102(1)(j)):** one tenth of the minimum wage per employee, or TRY 3,303.

These figures change each year with the minimum wage, so always use the gross minimum wage in force when the violation occurred. A fine does not cancel the duty to file; the missing notice still has to be submitted.

## Can the Fine Be Reduced?

Yes, through two separate routes with different conditions. The first applies if you file the notice voluntarily within 30 days after the legal deadline, before SGK detects the omission. If you then pay the fine within 15 days starting the day after it is served, the fines under Article 102(1)(a), (b), (g), (h) and (j) are charged at one quarter of the amount. Omissions uncovered through inspection are excluded.

The second is the general prepayment rule: if you pay an administrative fine within 15 days of service, before objecting or going to court, three quarters of it is collected. Prepayment does not take away your right to appeal in court later. A fine can be objected to at SGK within 15 days of service; if the objection is rejected, you have 30 days from notification to apply to the administrative court.

## Frequently Asked Questions

### Can I file the hiring notice after the employee has started?

Under the general rule, no. The law requires filing before coverage starts. The deadline only extends in the cases listed in Article 8, such as construction, fishing and agricultural workplaces, or a workplace registering with SGK for the first time.

### If the employee reports themselves to SGK, is the employer's fine cancelled?

No. The law lets an insured person notify SGK themselves within one month of starting work, but a failure to do so cannot be used against them. That does not remove the employer's filing duty or exposure to a fine.

### What is the fine for a late termination notice?

One tenth of the monthly gross minimum wage per employee, which is TRY 3,303 for 2026. If you file voluntarily within 30 days after the deadline and pay within 15 days of service, it falls to one quarter.

### Do I get a discount if SGK found the problem during an inspection?

You do not get the one-quarter reduction, but paying within 15 days of service means three quarters of the fine is collected.

## Filing Registrations and Terminations on Time
We file hiring and termination notices through e-sigorta on time and match departure reason codes to payroll records. If you have already received a fine notice, we calculate which reduction applies and track the objection deadlines. See our [SGK services](/en/services/social-security-sgk) and [payroll services](/en/services/payroll), and read our guide on [minimum labor cost, SGK incentives and the monthly combined return](/en/blog/minimum-labor-cost-sgk-incentives-turkey) for what to check in the monthly premium filing.

## Legal Basis and Sources

Current official texts of the laws cited in this article, from the Legislation Information System (in Turkish). Regulation, circular and Official Gazette references are given where they appear in the text.

- [Law No. 5510: Social Insurance and General Health Insurance Law](https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=5510&MevzuatTur=1&MevzuatTertip=5)