Social security system of Turkey is governed by Social Insurance and Universal Health Insurance Law (Law no. 5510, Enactment 16.06.2006), bilateral and multinational social security agreements to which Turkey is party. Under Turkish legislation, in regard to social security coverage of the foreign employees, so called “The Law of the place of work principle” (Lex Loci Laboris) has been accepted. Accordingly unless otherwise provided in the reciprocal international social security agreements to which Turkey is a party, foreigners working in Turkey within a labor contract are deemed as insurance holders within Turkish social security system.
FOREIGN EMPLOYEES ON TEMPORARY ASSIGNMENT IN TURKEY
Only exception to the so called “The Law of the place of work principle” is applicable to those foreign employees sent to the Turkey for a temporary assignment by and on behalf of an employer established abroad. At this point, article 6 of Social Security Law (no: 5510) stipulates that;
The foreigners who are sent to Turkey with a mission by and on behalf of an institution established abroad and can certify subjecting to insurance in their own country won’t be regarded as insured in Turkey.
Accordingly in the case of temporary assignments, a foreign employee may remain subject to social security scheme of the origin country and will not be covered by Turkish social security scheme.
However the duration of the temporary assignment is important for the application of social security law. In determining applicable law, Turkish social security system while confirming the “The Law of the place of work principle”, limits the duration of temporary assignment exception.
Maximum durations for the temporary assignments and their extension periods are agreed in the bilateral and multi-national social security agreements. Within this context, this duration and its extension period varies according to whether the foreign employee’s country of origin has a social security agreement with Turkey.
