Kariyer rehberi
Mandatory 3% Salary Deduction: TES to Launch in 2026
6 Kasım 2025
Mandatory 3% Salary Deduction: When Will TES Begin?
Starting in 2026, Turkey plans to launch the Supplementary Pension System (TES) — a new model in which 3% of employees’ monthly salaries will automatically be deducted and transferred into a personal retirement fund.
The system’s mandatory nature and potential impact on severance pay have already become major points of discussion.
What Is the Supplementary Pension System (TES)?
The TES, set to be implemented in the second quarter of 2026 under the Medium-Term Program (OVP), is designed as an additional pillar to the current social security structure.
Its main goal is to create long-term savings by allocating a small portion of employees’ salaries into a dedicated retirement fund, which will later provide extra income after retirement.
Unlike traditional pension schemes, TES will operate independently from the Social Security Institution (SGK) and create a separate TES account for each employee.
What Does It Mean for Employees?
Under the new system:
3% of the gross salary will be deducted every month and transferred to the employee’s TES account.
Employees will need to remain in the system for at least 10 years to access their savings.
Upon retirement, the accumulated amount can be received as a lump sum or as monthly payments.
The retirement age is set at 58 for women and 60 for men.
The government stated that existing severance rights will be fully preserved.
Employers Will Also Contribute 3%
TES will not only affect employees — employers will also be required to contribute an additional 3% of each worker’s salary to the system.
This equal contribution is expected to create an extra financial burden, especially for small and medium-sized enterprises (SMEs).
Experts suggest that this new obligation could prompt employers to restructure salary increases, bonuses, and benefit budgets in the coming years.
How Is TES Different from BES?
While TES may sound similar to the Private Pension System (BES), there are key differences.
BES allows employees to opt out within a certain timeframe and adjust their contribution rates.
TES, on the other hand, will be fully mandatory — there will be no opt-out option once enrolled.
Both the employee and employer will contribute 3%, while the state will provide an additional 30% contribution.
This makes TES a more structured, centralized, and compulsory model compared to BES.
When Will the System Start?
The Supplementary Pension System (TES) is scheduled to take effect in the second quarter of 2026.
Between 2026 and 2028, participation will gradually expand to include all eligible employees.
Detailed regulations are expected to be officially published in the Official Gazette in the coming months.