UK Employees Posted to Turkey: Certificate of Coverage and SGK Payroll Checks

A UK employee can remain within the UK National Insurance system during a qualifying temporary assignment to Turkey, but the certificate is only one part of the compliance file. The employer must also establish who is employing and hosting the individual, obtain the correct UK-issued evidence, deliver it to the competent Turkish Social Security Institution (SGK) unit, and separately review work authorisation and Turkish payroll tax.

Four questions that must not be merged

Cross-border assignments often go wrong because one document is treated as an answer to every obligation. A certificate of coverage addresses only the applicable social security system for the period and circumstances shown on it.

Does the UK–Turkey social security agreement apply?

Do not start with the employee's passport alone. Start with the employment and assignment facts. The file should show that the individual is insured in the United Kingdom, remains employed during a genuine temporary posting, and is sent to work in Turkey for a defined period. The UK employer, Turkish host, workplace and assignment dates must be consistent across the certificate application, assignment letter, work-permit file and payroll records.

HMRC's CA9107 guidance includes Turkey among the countries covered by a reciprocal social security agreement. HMRC allows an employer, employee, self-employed person or authorised agent to apply, depending on the case. The application requires identity and National Insurance details as well as information about ordinary residence, employment and the work abroad.

Evidence to assemble before applying

• employee's full legal name, date of birth, nationality and UK National Insurance number;

• UK employer's legal name, registered address and payroll details;

• Turkish host entity and the exact workplace at which the employee will work;

• assignment letter showing start date, anticipated end date, role, reporting line and location;

• confirmation of who pays salary, bonus, allowances, accommodation and travel costs;

• intercompany recharge or cost-bearing arrangements, if any;

• previous postings or certificates relevant to the requested period; and

• a contact responsible for changes, extensions and early termination.

From CA9107 to the Turkish SGK file

CA9107 is the HMRC application route for obtaining a certificate confirming continued UK National Insurance coverage while working in an agreement country. For the bilateral UK–Turkey process, SGK identifies the certificate issued by the UK competent authority as TUR 1(A).

1. Confirm eligibility and dates. Reconcile the employment contract, assignment letter, travel plan and host workplace.

2. Submit the HMRC application. Keep the submitted information, acknowledgement and authority documents if an agent files it.

3. Review the issued certificate. Check the employee, employer, country and coverage dates before relying on it.

4. Deliver the UK-issued TUR 1(A) to the correct SGK unit. SGK instructs employers to submit it to the provincial directorate or social security centre where the Turkish host workplace is registered.

5. Retain proof of delivery. Archive the stamped copy, electronic receipt or other official evidence with the assignment and payroll file.

6. Record the expiry and change triggers. Do not wait for a payroll exception to reveal that the document has expired.

SGK's current country guidance states that the initial temporary assignment period is limited to three years. A longer period may be possible only through agreement between the competent authorities. SGK also cautions that extension requests should be filed before the current period ends because inter-authority approval can take time.

Payroll checks before day one in Turkey

A valid certificate does not eliminate the need for a Turkish payroll assessment. Even if Turkish SGK contributions are not due for the certified period, Turkish income-tax reporting or shadow-payroll controls may still be relevant. Build the payroll position from complete compensation data rather than the amount remitted from the UK bank account.

The tax treaty is a separate test

The UK–Turkey double tax treaty contains a short-term employment rule, but the day threshold is not a stand-alone exemption. The conditions concerning the employer and who bears the remuneration must also be reviewed. A certificate of coverage is not evidence that those tax conditions are satisfied. For the treaty framework, read our UK–Turkey Double Tax Treaty guide.

A certificate is not a work permit

Turkey's Ministry of Labour states that foreigners within the scope of International Labour Force Law No. 6735 must obtain a work permit or a valid work-permit exemption before starting work. Continued UK social security coverage does not create permission to work. The assignment timeline should therefore coordinate the HMRC certificate, work authorisation and payroll setup rather than treating them as consecutive, unrelated tasks.

If the employee's role, Turkish employer or workplace changes, review the immigration position promptly. Our Turkey residence and work permit service explains the separate authorisation process.

Healthcare requires separate planning

SGK's UK country page states that the bilateral social security convention does not contain provisions on healthcare benefits. Employers should not present TUR 1(A) as a Turkish healthcare entitlement document. Before travel, confirm access to healthcare and insurance cover separately, including exclusions, dependants, emergency treatment and any employer policy.

Changes, extensions and expiry tracking

The posting file must be a live control, not a document collected once. Put the following events into the HR and payroll change workflow:

• an extension, shortening or early termination of the assignment;

• a change of UK employer, Turkish host, workplace or reporting line;

• a new role that changes the commercial substance of the assignment;

• a change in salary, bonus, benefits or tax-equalisation terms;

• a new intercompany recharge or a change in who bears employment costs;

• work in a third country or an unexpected remote-work pattern; and

• certificate, passport, work permit or insurance expiry.

Example: a two-year UK assignment to Istanbul

A UK company sends an employee to support its Turkish group company for two years. The UK employment contract and payroll continue, while the Turkish entity provides the workplace and receives an intercompany charge. The team should not conclude that UK payroll and a two-year certificate close the Turkish file.

The coordinated file should include the HMRC application and issued TUR 1(A), proof of delivery to the SGK unit responsible for the Istanbul host workplace, the Turkish work permit or exemption, a treaty and domestic-law payroll tax analysis, monthly worldwide compensation reporting, the intercompany agreement, and reminders well before each document expires. If the assignment is extended, the competent-authority extension process should begin before the existing period ends.

Pre-arrival checklist

• Confirm the legal employer, Turkish host, workplace and assignment purpose.

• Prepare CA9107 information and retain the submitted application.

• Check that the issued certificate matches the actual posting dates and entities.

• Plan delivery of TUR 1(A) to the SGK office responsible for the host workplace.

• Obtain the required work permit or exemption before work begins.

• Complete Turkish tax, treaty and shadow-payroll analysis.

• Establish a monthly worldwide compensation and workday data flow.

• Arrange healthcare and insurance separately.

• Set reminders for certificate, permit, passport and insurance expiry.

• Require HR, payroll, tax and immigration review when assignment facts change.

Official sources

• Social Security Institution (SGK): United Kingdom bilateral agreement guidance

• HMRC: Apply for a certificate under a social security agreement (CA9107)

• HMRC: Employees working abroad

• Ministry of Labour and Social Security: Work permit frequently asked questions

• Ministry of Labour and Social Security: Work permit evaluation criteria

• UK legislation: UK–Turkey tax treaty, dependent personal services

This article provides general information based on sources checked on 26 October 2026. Assignment facts and official procedures should be reviewed for each employee before action is taken.