Sick Leave in Turkey: SSI Incapacity Benefit and Employer Duties

Turkey’s sick leave law provides employees with daily allowance (geçici iş göremezlik ödeneği) from the Social Insurance Institution (SGK) after a 3-day waiting period. The employer has no statutory obligation to pay salary during ordinary illness, though collective agreements may require it. The system is governed by the Social Insurance and General Health Insurance Law.

Key Takeaways

• SGK pays daily allowance at 50% of the daily earnings ceiling after a 3-day waiting period
• The first 3 days are unpaid from SGK (the waiting period)
• A medical certificate (rapor) from an SGK-approved doctor is required from day 1
• For occupational accidents, the allowance is 100% from day 1
• The maximum benefit period depends on contribution days

Turkey’s Sick Leave Entitlement

Turkey’s sick leave system operates under the Social Insurance and General Health Insurance Law (No. 5510). When an employee falls ill (non-work-related), SGK pays a daily allowance after a 3-day waiting period.

The employer has no statutory obligation to pay salary during ordinary illness. The SGK daily allowance is the only statutory benefit. However, many collective agreements and individual employment contracts require the employer to pay salary during the waiting period and beyond.

For workplace accidents, SGK pays 100% of the daily earnings ceiling from day 1, with no waiting period.

Who Pays for Sick Leave?

Period	Pay Rate	Who Pays
Days 1–3	Unpaid (waiting period)	Neither
Days 4+	50% of daily earnings ceiling	SGK
Occupational accident	100% from day 1	SGK

Sick Leave Pay Rates

Period	Pay Rate	Source
Waiting period (days 1–3)	Unpaid	Social Insurance Law
SGK daily allowance (day 4+)	50% of daily earnings ceiling	Social Insurance Law
Occupational accident	100% of daily earnings ceiling	Social Insurance Law
Maximum benefit	Depends on contribution days	Social Insurance Law

The daily earnings ceiling is set annually by SGK. In 2025, the maximum daily allowance was approximately TRY 1,000.

Medical Certificate Requirements

Turkey requires a medical certificate (rapor) from an SGK-approved doctor from the first day of illness. The certificate must specify:

• The date of examination
• The expected duration of the absence
• The diagnosis

The employee must present the certificate to the employer and SGK. For SGK claims, the certificate must be from an SGK-contracted healthcare facility.

How to Calculate Sick Pay in Turkey

Example: An employee earning TRY 20,000/month is off sick for 30 calendar days.

1. Waiting period (days 1–3): TRY 0
2. SGK daily allowance (days 4–30): 27 days
3. Daily allowance: TRY 20,000 × 0.50 ÷ 30 = TRY 333.33/day
4. SGK payment: TRY 333.33 × 27 = TRY 9,000

The employee’s normal earnings for this period would have been TRY 20,000, so the allowance covers approximately 45% of normal income.

The 3-Day Waiting Period

Turkey’s 3-day waiting period is a key feature of the system:

• No SGK daily allowance is paid for the first 3 days of any illness
• The waiting period applies to each new spell of illness
• There is no waiting period for workplace accidents
• The employer has no obligation to pay during the waiting period unless the collective agreement provides otherwise

Employer Obligations and Penalties

Turkish employers must:

• Verify the medical certificate (rapor) through the SGK portal
• Report the absence to SGK
• Maintain records for at least 10 years
• Cooperate with SGK for benefit verification
• Register employees with SGK from the first day of employment

Non-compliance can result in fines from the Social Security Institution and potential labour court proceedings.

Comparison With Other Countries

Country	Sick Days	Pay	Certificate Required
Turkey	3 days waiting + SGK benefit	50% SGK	Day 1
UK	28 weeks SSP	£116.75/week	Day 7
Australia	10 days personal/carer’s leave	Full rate	2+ consecutive days
US	Varies by state	Varies	Employer policy

FAQ

Can the employer pay during the waiting period?

Yes, voluntarily. Many Turkish employers and collective agreements require salary payment during the 3-day waiting period. The statutory minimum is that the waiting period is unpaid, but employers can and do provide additional benefits.

How long does SGK daily allowance last?

SGK daily allowance can last for up to 1 year from the start of the illness, subject to ongoing medical assessment. After 1 year, the employee may be assessed for disability benefits if they are unable to return to work.

What is the difference between ordinary illness and occupational accident?

Ordinary illness is a non-work-related condition. Occupational accident is an injury or illness caused by or arising from the employee’s work. For occupational accidents, SGK pays 100% of the daily earnings ceiling from day 1, with no waiting period.