Employment income in Turkmenistan is taxed at a flat rate of 10%.
There are no local taxes on employment income in Turkmenistan.
| Contribution rate | Note | |
|---|---|---|
| Pension Insurance | 20% | An additional 3.5% may be levied in respect of employees working under hazardous conditions for Obligatory Professional Pension Insurance. |
Note: Pension insurance payments are not required for salaries paid to expatriate employees.
The are no employee contributions required in Turkmenistan.
Employees' salaries are usually paid on a monthly basis.
Effective January 1, 2025, the minimum wage in Turkmenistan is set at TMT 1,410 per month.
An employment contract may be terminated based on the mutual agreement of the parties or the unilateral decision of either party, provided that the proper procedure is followed.
When dismissing an employee, the employer must specify the grounds for termination in strict accordance with the provisions of the Labor Code, with reference to exact paragraph, part and article of the Code or other normative legal acts. Dismissing an employee as a disciplinary action must also be done in accordance with the procedures laid out in Article 166 of the Labor Code.
Employees have the right to resign by notifying their employers in writing 2 weeks in advance, regardless of if their contract was for an indefinite or a fixed term.
In the event of dismissals, employers must notify the employee in writing about their intention to terminate the employment contract within the following periods:
| Reason for dismissal | Notice period |
|---|---|
| Redundancy | 2 months |
| The employee's incompatibility or lack of skills | 2 weeks |
| The employee's misconduct | 3 calendar days |
Employers are obligated to pay severance to their employee if their employment is terminated due to the following reasons:
| Reason for termination | Amount of severance |
|---|---|
| Conscription or enlistment of an employee into military service | 2 weeks' average salary |
| The reinstatement of the employee who previously performed the work | |
| The employee's refusal to engage in other work that is not suitable due to their health condition, or the lack of suitable work | |
| The employee's refusal to transfer to another place of the employer | |
| The employee's refusal to continue working due to changes in the terms of the employment contract | |
| The employee complete incapacity to work according to a medical report |
In cases whereby the employee is dismissed due to the liquidation of the employer's establishment or redundancy, they shall be entitled to severance amounting to their average salary, and have their average salaries retained in accordance with the provision of Article 54 of the Labor Code.
When concluding an employment contract, a probationary period may be set with the agreement of the parties to check the employee's suitability.
| Maximum duration of probationary period | |
|---|---|
| Heads of enterprises and their deputies | 6 months |
| Chief accountants and their deputies | 6 months |
| Heads of branches, representative offices and other separate constituent units of enterprise | 6 months |
| Others | 3 months |
Employers may dismiss an employee before the end of the probationary period, provided that they are notified of the dismissal in writing no later than 3 calendar days in advance. In such cases, the employer is obligated to provide reasons for considering that the employee has failed their probation.
Note: The period of the employee's temporary incapacity for work and other periods of their absence from work shall not be included in their probationary period.
Standard working hours in Turkmenistan are subject to a maximum of 40 hours per week.
On days preceding public holidays, working hours shall be reduced by an hour for all employees, except those already working shortened working hours as per Article 60 of the Labor Code. In a 6-day work week, the working hours on the day preceding the holiday may not exceed 5 hours.
Employees shall be entitled to a break period of at least an hour, but no more than 2 hours, and this period shall not be included in their working time. As a rule, break periods must be given every 4 hours after the start of the employee's workday.
In jobs where it is not possible to take breaks due to production conditions, the employee must be given time and place to rest and eat during working hours.
In addition to the above, employees with children up to 1.5 years old shall also be entitled to at least 30 minutes of additional break every 3 hours which is included in their working hours. For those with 2 or more children under 1.5 years old, the duration of their break shall at least be an hour.
Overtime may be carried out with the employee's written consent, taking into account the opinion of the employee's union or other representative bodies. Employer's may only require their employees to perform overtime in circumstances that justify it as per the Labor Code.
Overtime shall not exceed 4 hours per 2 consecutive days and 120 hours per year, with the employer being obligated to keep an accurate account of the work performed by each employee outside of their normal working hours.
Employees required to work overtime shall be paid double their regular rate for each overtime hour performed.
Taking into account the nature of the work, the enterprise may establish a 5-day work week with 2 days off or a 6-day work week with a day off, or a work week with a variable schedule of days off.
Work on non-working days are allowed when the work is needed for urgent repairs, in continuously operating enterprises and in industrial and technical conditions related to public service. Employees required to work on non-working days shall be paid double their regular rate.
Working on public holidays are generally allowed only with the employee's consent and under similar conditions that allow for work on weekly rest days. There are 10 days of public holidays in Turkmenistan for 2025.
| Holiday | Date |
|---|---|
| New Year’s Day | January 1 |
| International Women’s Day | March 8 |
| National Spring Festival | March 21–22 |
| Eid al-Fitr | March 31 |
| Constitution Day | May 18 |
| Eid al-Adha | June 7 |
| Independence Day | September 27 |
| Memorial Day | October 6 |
| International Neutrality Day | December 12 |
Employees who have completed 11 continuous months of employment shall be entitled to 30 calendar days of paid basic annual leave. Upon reaching the age of 62, employees shall be entitled to 3 additional calendar days of leave.
Annual leave must be granted every year, and the employer shall inform their employees of the start of their leave at least 15 days in advance. At the employee's discretion, the leave can be taken in 2 parts at different times of the working year and any unused portion of leave may be rolled into leave for the next work year.
| Transfer of annual leave by the employee | Transfer of annual leave by the employer |
|---|---|
| In the event of temporary incapacity for work | Employers have the right to transfer the basic annual leave to the next working year with the employee's consent, though it should in no case be transferred for more than 2 years. |
| If the employee goes on maternity leave | |
| When the basic annual leave coincides with their study leave and additional leave for marriage and bereavement | |
| When fulfilling the state duties or the duties of the elected bodies provided for in Article 145 of the Labor Code |
Employees who have temporarily lost their ability to work due to a general illness shall be entitled to receive state benefits for a period determined by the treating physician.
The period of the employee's temporary incapacity for work may also include the time they use to care for their family members, subject to the limits prescribed in Article 59 of the Social Protection Code.
Employees shall be entitled to 112 calendar days of maternity leave, with 56 days taken before and after childbirth. If the childbirth is difficult, the leave after childbirth shall be extended by 16 calendar days, and if the employee gives birth to multiple children, the leave shall be extended by 40 calendar days.
Premature birth does not change the prescribed duration of maternity leave. Moreover, the employee shall still be entitled to maternity leave in the event of miscarriage after 154 days of pregnancy.
Employees who adopt a child shall be granted maternity leave for a period of 56 calendar days from the date of adoption.
Female employees shall be entitled to take unpaid childcare leave after exhausting their maternity leave until their child turns 3 years of age.
Childcare leave can be taken in full or in parts. In the event that the employee chooses to interrupt their leave and return to work, they have the obligation to notify their employers 2 weeks in advance.
| Leave | Paid/Unpaid | Duration | Note |
|---|---|---|---|
| Bereavement Leave | Paid | 10 calendar days |
For the death of the employee's close relatives. If the employee needs to carry out their mourning and memorial ceremonies abroad, they may be entitled to 10 additional calendar days of leave. |
| Marriage Leave | Paid | 10 calendar days |
For the employee's or their child's marriage, with 5 days being granted before said marriage. If the marriage is concluded abroad, the employee may be entitled to 10 additional calendar days of leave. |
| Unpaid Leave | Unpaid | 10 calendar days | This leave may be granted upon the employee's request, provided that they have a valid reason to do so. Those who needs more than 10 calendar days of leave may be given additional days at the expense of their annual leave. |
| Carer's Leave | Paid | 1 day per month | For employees raising a child with a disability up to 18 years of age. |
Slasify is a one-stop platform offering Global Payroll, Employer of Record (EOR), and HR Outsourcing functions for the remote working generation. Our proven track record with Forbes Top 100 Companies and dedication to Diversity, Equity and Inclusion (DEI) make us your ultimate payroll partner. Join us on a global HR journey, where we cater to your needs across 150+ countries and unlock HR solutions tailored to you—Book a free consultation now!