Work Permit and Social Security: SGK Registration, Premiums, Starting Work and Notification Periods

Why are the work permit and SGK registration separate but connected procedures?

A work permit is the administrative permit, under International Labor Force Law No. 6735, that enables a foreign national to work in Türkiye under certain conditions. SGK registration, on the other hand, is the notification of the work within the social insurance system, the recording of the earnings subject to premiums, and the operation of insurance rights and obligations. Obtaining a work permit does not by itself generate the insured person's entry declaration; nor does an SGK notification alone make work lawful where no work permit exists. [1][3]

This distinction matters in practice for three reasons. First, before the foreign national actually starts work, the scope of the permit must be checked in terms of employer, workplace, duty, term and any provincial restriction. Second, the SGK notification must be consistent with the pay and the form of work declared in the work permit application. Third, when the permit and social security records are operated on different dates or in the names of different persons, administrative sanction and proof problems arise for both the employer and the foreign national.

The work permit card, the employment contract and the SGK record do not show the same thing

The employment contract is the basic document of the parties' private-law relationship. The work permit shows the authority granted by the administration for a specific work activity; SGK registration shows the insured status record. That an employment contract has been signed does not mean that the foreign national may work before the start of the permit. Conversely, for a foreign national who has actually been employed, the lack of a permit cannot be treated as the single result that automatically removes all disputes such as pay, overtime or a work accident. This issue is discussed from different angles in the employment law and social security case law explained below. [7][8][9]

Which social security status does a work permit give rise to?

A foreign national working for an employer becomes, as a rule, an insured person under Article 4/1-a of Law No. 5510. The social security status of a foreign national holding an independent work permit is assessed according to the nature of the activity carried out and the relevant legislation. Foreign nationals holding an indefinite or independent work permit also have notification obligations to the Ministry concerning the start of work, its end and circumstances requiring cancellation of the permit. [1][2]

For citizens of countries with which there is a social security agreement, persons sent to Türkiye on a temporary assignment by an employer abroad, or persons working on their own account abroad, the provisions of the agreement may change the result. Neither generalization, therefore, is correct: "all foreign employees pay premiums in Türkiye" or "no one insured abroad is insured in Türkiye". [4][5]

The periods for starting work differ between applications from within Türkiye and from abroad

The period for starting work is as important as the existence of the permit document. According to the Ministry's current explanation, different starting events are taken as the basis in applications from within Türkiye and from abroad. [2]

The one-month period in a work permit granted from within Türkiye

In an application made from within Türkiye, the foreign national must start work, with the social security obligations fulfilled, within one month from the start date of the work permit. This provision does not give a right to work uninsured for a month. The date on which work will actually begin and the date on which the SGK notification will be made must be assessed together with the Regulation on Social Insurance Procedures and the employer's general notification obligations. The special thirty-day period in the Ministry's explanation concerns the foreign employee notification being counted as made within the period, in connection with the start date of the work permit document. [2][3]

Entry and starting work in a work permit granted from abroad

In an application from abroad there are two separate periods. The foreign national must come to Türkiye within six months from the start of the validity of the work permit; otherwise the permit may be cancelled. After entering Türkiye, work must then be started within one month, with the social security obligations fulfilled. The address registration procedures of a foreign national who comes with a work visa are also completed within a separate period. It should not be assumed that any of these stages replaces another. [2][6]

If the start of the permit and the date of notification differ

The date on which the work permit document is notified to the employer may differ from the start date of the permit. The Ministry and SGK regulations provide that, in this case, an SGK notification made within thirty days from the date of notification to the employer is counted as made within the period. To benefit from this protection, the electronic notification, e-mail, system record or notification document must be kept. Merely asserting orally that the card reached the workplace physically late may not be sufficient to resolve the date dispute. [2][3]

The risk of actually starting work earlier

A foreign national's producing services at the workplace before the start of the permit, doing a trial period, or actually working for pay may breach the permit obligation. Where the label "training", "observation", "orientation" or "volunteering" is used, the real nature of the activity is examined. If there is regular work under the employer's orders and instructions, participation in the workplace organization and the production of economic value, the name of the activity is not decisive on its own.

The fifteen-day notification to the Ministry and the SGK notification must not be confused

Under Article 22 of Law No. 6735, employers employing foreign nationals, and foreign nationals holding an indefinite or independent work permit, are obliged to notify the Ministry within fifteen days of the start of work, its end and circumstances requiring cancellation of the permit. The SGK entry or departure declaration is, however, given through a separate channel and within its own period under the social security legislation. [1][2]

The scope of the fifteen-day notification

The Ministry notification does not consist merely of entering the departure date in the system. Depending on the file, changes in the employer, workplace, duty, form of work or the foreign national's status that may affect the permit conditions may require a notification or a new application. Where the permit document was issued for a specific employer and job, the same foreign national's starting work at a different workplace or in a different duty cannot be accepted as a continuation of the old permit.

The SGK departure notification and the permit termination procedure

When the employment contract ends, making the SGK exit does not mean that the work permit has been terminated within the Ministry system. Conversely, an application to terminate the work permit does not by itself generate the SGK exit declaration. The employer must run the two processes with separate checklists. An unexplained difference between the departure date, the permit termination date and the date on which the foreign national's actual work ended may cause problems in an inspection.

The pay undertaken in the work permit application must be consistent with the SGK notification

In its work permit evaluation, the Ministry applies criteria for the pay to be paid to the foreign national according to the level of duty and profession. If the employer has undertaken a specific pay and full-time work in the application, the social security obligations are expected to be carried out consistently with this declaration. The Ministry's current FAQ states expressly that it is mandatory for the social security obligations to be fulfilled on the basis of the pay and full-time work declared and undertaken in the application. [6][10]

Consequences that may arise when the earnings subject to premiums are under-declared

Declaring the pay to SGK at a lower amount may, in addition to a premium difference and late-payment surcharge, give rise to an allegation that the pay criterion on which the work permit is based was not in fact met. The payroll, bank payment, employment contract, e-İzin declaration and the SGK earnings-subject-to-premiums record are compared with one another. Where the foreign national's job title is subject to a high pay multiplier but the declaration is made at the minimum wage level, an explanation is needed, especially in inspections and permit extension processes. [10]

Part-time work and the student exception

Associate degree and bachelor's degree students may be subject to a part-time work permit after completing the first year. In this case, the rule of declaring premiums on the basis of the undertaking of full-time work is applied together with the student's statutory part-time work regime and actual working time. Work in student status should not be confused with a general employer application; the contract and number of premium days should be set up in line with the actual form of work. [10]

Social security agreements and temporary assignment exceptions

The bilateral social security agreements to which Türkiye is a party may determine the legislation of which country a foreign national on a temporary assignment will be subject to. The general principle is the application of the legislation of the country of work; however, during temporary assignment periods, continued insurance in the sending country may be permitted. The existence and duration of the exemption vary from agreement to agreement. [4][5]

Temporary assignment from a country with an agreement

A foreign national sent to Türkiye by an employer in the contracting country may remain subject to the foreign country's social security system for the period provided for in the relevant agreement. For this, the certificate of insurance or applicable legislation obtained from the competent institution must be submitted. The mere fact that premiums were paid in the foreign country in the past does not automatically place the work in Türkiye outside the scope.

Persons sent from a country without a social security agreement

Law No. 5510 provides, among those who are not regarded as insured persons under certain conditions, persons who are sent to Türkiye for a job not exceeding three months by an establishment set up abroad, in the name and on the account of that establishment, and who document that they are subject to social insurance abroad. Exceeding the three-month period, the assignment being nominal only, or the person actually coming under the orders and instructions of the employer in Türkiye may change the result. [3]

The work permit and the SGK exemption are not the same institution

A premium exemption arising from a social security agreement does not by itself remove the foreign national's requirement to hold a work permit or a work permit exemption. Likewise, obtaining a work permit exemption does not automatically remove the premium obligation where there is no social security agreement. The basis for each field must be examined separately.

What should be done if the employer, workplace, duty or form of work changes?

A fixed-term work permit is mostly issued for a specific employer, workplace and duty. A change of employer is treated as a new application. The procedure to be followed upon a change in the workplace's address or trade name, a transfer of the workplace, a merger, a change in the job title or a fundamental change in pay is determined according to the specific record. Work for a new employer must not be started merely because the validity date of the old permit card continues.

Change of employer

The new employer must complete the work permit application on behalf of the foreign national; actual work must not be started until a new permit or a legally valid authority to work arises. The old employer's SGK exit and Ministry termination notification and the new employer's application must be timed consistently.

Change of duty and pay

The foreign national's job description may be decisive in the permit evaluation in terms of the pay multiplier or professional restriction. If a foreign national who actually performs different work appears to be working in the duty written on the card, the administration may assert that the permit conditions have been breached. The annex to the employment contract, the job description, the payroll and the organization chart must be kept up to date.

The SGK record when the permit is cancelled

When a work permit is cancelled, actual work must be stopped immediately and the SGK and Ministry notifications must be completed. Filing an administrative objection or a suit against this does not, as a rule, stop the act by itself. Unless there is a stay of execution decision, work must not be continued as if there were no cancellation. After the cancellation, the foreign national's right to stay in Türkiye is examined separately; although fixed-term, indefinite and independent permits can replace a residence permit, the effect of permits under protection status is different. [11]

How is the lack of a work permit assessed in work accidents and occupational diseases?

An employer cannot be relieved of its occupational health and safety obligations by asserting that the foreign national had no work permit. The way the work accident occurred, the employer's organization, the actual work and the causal link are examined separately. However, the effect of the lack of a work permit on the foreign national's insured status and the determination of service is disputed in Court of Cassation decisions.

Work accident notification must not be delayed

When an accident occurs, the employer must make the notifications required under the occupational health and safety and social security legislation within the period. The ground "the foreign national was uninsured" or "the permit application has not yet concluded" does not remove the notification obligation. The scene report, health records, camera footage, shift schedule, witnesses and workplace records must be preserved.

Two approaches to the determination of service of a foreign national without a work permit

In some decisions of the 10th Civil Chamber of the Court of Cassation, it has been accepted that, because working without a work permit is prohibited by law, this period cannot produce a social security result through determination of service. For example, in decision E.2020/2786, K.2020/7624 of the 10th Civil Chamber of the Court of Cassation, an unfavourable approach was taken to attaching a legal consequence to unauthorized work through determination of service. [7]

By contrast, in the employment receivables decision E.2015/1774, K.2018/794 of the Civil General Assembly of the Court of Cassation, it was held that the absence of a work permit does not eliminate actual work and that the period of service must be investigated with evidence. In the dissenting opinion in decision E.2022/5942, K.2022/7922 of the 10th Civil Chamber of the Court of Cassation, too, it was argued, citing the nature of the social security right, Law No. 5510 and Article 394 of the Turkish Code of Obligations, that the lack of a work permit should not prevent determination of service. [8][9]

Majority, dissent and employment receivables distinguished

These decisions do not construct the same legal result with one voice. The effect of the work permit on determination of service and work accidents, and individual employment receivables such as pay, severance, notice and others, cannot be resolved mechanically under the same heading. The type of suit, the period of the event, the foreign national's status, the evidence of actual work and the applicable legislation must be assessed separately. The reasoning of a dissenting opinion in a decision must not be presented as if it were the majority decision.

Document and record checklist for the employer

The following records should be kept together in the employer's file:

1. The work permit application, the decision letter and a copy of the card.
2. The start and end dates of the work permit and the employer, workplace, duty and province details.
3. The employment contract and the current job description.
4. The SGK entry and departure declarations.
5. The earnings subject to premiums, pay payrolls and bank payment records.
6. The fifteen-day start, end or change notifications made to the Ministry.
7. In an application from abroad, the date of entry, the work visa and the address registration document.
8. The original and validity period of the social security agreement or temporary assignment certificate, if any.
9. The system records relating to permit extension, change of employer or change of duty.
10. In the event of an inspection, work accident or dispute, the shift, camera, correspondence and workplace records.

Common mistakes

• Thinking that the SGK record is generated automatically because the work permit card has arrived.
• Accepting that the SGK entry declaration replaces the work permit.
• Having the person actually work under the name of a "trial" before the start of the permit.
• Declaring payroll and premiums below the pay undertaken in the application.
• Forgetting the Ministry termination notification after making the SGK exit.
• Treating a change of employer as completed merely by drawing up an employment contract.
• Accepting a foreign country's insurance as a premium exemption in Türkiye without documents.
• Continuing to work with a cancelled permit because an administrative objection or suit has been filed.

Conclusion

The work permit, SGK registration, pay notification and Ministry notifications are not a single procedure but different legal layers of the same employment relationship. In a sound file, the scope of the permit, the date of starting work, the employment contract, the SGK record, the pay and the Ministry notifications confirm the same fact. When a dispute arises, the effect of the lack of a permit on employment receivables, determination of service and work accidents must be examined separately according to the type of suit and the distinctions in the case law. In particular, entry and starting work in applications from abroad, SGK exit and permit termination upon departure from work, and the work permit and premium exemption under social security agreements must not be confused with one another.

Frequently Asked Questions

Is the SGK registration made automatically once the work permit is issued?

No. The work permit and SGK registration are separate procedures. The employer must separately fulfil the insured person's entry declaration and other social security obligations. [2][3]

When must a foreign national start work under a work permit granted from within Türkiye?

Work must be started within one month from the start date of the permit, with the social security obligations fulfilled. This period does not give a right to work uninsured. [2]

What does the six-month period mean in a work permit granted from abroad?

The foreign national must come to Türkiye within six months from the start of the permit. After entry into Türkiye, the work and social security procedures must be completed within one month. [2]

Are the fifteen-day notification to the Ministry and the SGK notification the same?

No. The start of work, its end and circumstances requiring cancellation are notified to the Ministry within fifteen days. The SGK entry and exit declarations are given separately under the social security legislation. [1]

Can the pay in the work permit application be shown lower at SGK?

The pay undertaken in the application must be consistent with the payroll and the earnings subject to premiums. Under-declaration may lead not only to a premium difference but also to an allegation that the permit conditions have been breached. [6][10]

Are no SGK premiums paid for citizens of a country with a social security agreement?

Not always. If the conditions of temporary assignment and the period in the agreement are met, insurance in the foreign country may continue. A general exemption cannot be accepted without a certificate from the competent institution. [4][5]

Can the existing work permit be used when the employer changes?

As a rule, no. Work for a different employer is treated as a new application. Actual work must not be started until a new permit arises. [6]

Can a foreign national without a work permit claim a pay receivable?

In terms of actual work, pay and other employment receivables, the lack of a work permit does not automatically remove every claim. However, there are different approaches in Court of Cassation decisions regarding determination of service and social security consequences. [7][8][9]

Is the SGK record closed automatically when the work permit is cancelled?

No. The permit termination, the Ministry notification and the SGK departure procedures must each be completed separately.

Does filing a suit make the work permit valid again?

No. An administrative objection or an annulment action does not by itself stop execution. Work must not be continued without a stay of execution decision or another valid right to work.

Sources

1. Law No. 6735 on International Labor Force (6735 sayılı Uluslararası İşgücü Kanunu), in particular Arts. 6, 12, 21, 22 and 23. Official legislation: mevzuat.gov.tr
2. Ministry of Labor and Social Security (Çalışma ve Sosyal Güvenlik Bakanlığı), General Directorate of International Labor Force, "Yabancı Çalışanların Sosyal Güvenliği ve İdari Para Cezaları" (Social Security of Foreign Employees and Administrative Fines): csgb.gov.tr
3. Law No. 5510 on Social Insurance and General Health Insurance (5510 sayılı Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu) and the Regulation on Social Insurance Procedures (Sosyal Sigorta İşlemleri Yönetmeliği). Official legislation: mevzuat.gov.tr
4. Social Security Institution (Sosyal Güvenlik Kurumu), International Social Security Agreements: sgk.gov.tr
5. Social Security Institution, institutional explanations on temporary assignment and the applicable legislation: sgk.gov.tr
6. Ministry of Labor and Social Security, Work Permit Frequently Asked Questions: csgb.gov.tr
7. Court of Cassation 10th Civil Chamber, E.2020/2786, K.2020/7624, dated 24.12.2020: app.dejure.ai
8. Court of Cassation Civil General Assembly, E.2015/1774, K.2018/794, dated 18.04.2018: app.dejure.ai
9. Court of Cassation 10th Civil Chamber, E.2022/5942, K.2022/7922, dated 26.05.2022: app.dejure.ai
10. Ministry of Labor and Social Security, Work Permit Evaluation Criteria (Çalışma İzni Değerlendirme Kriterleri): csgb.gov.tr
11. Ministry of Labor and Social Security, Documents Issued to Foreign Nationals (Yabancılara Düzenlenen Belgeler): csgb.gov.tr