How is salary calculated?
The employee's social security and unemployment insurance contributions are first deducted from gross pay; the remainder is the income tax base. Income tax is applied with a progressive schedule to the base accumulated since the start of the year, so net pay may fall in later months as higher brackets are reached. Income tax and stamp tax on the minimum wage portion are exempt.
- Social security contributions are not calculated on the portion above the SSI ceiling.
- For retired employees the social security support premium (SGDP) is deducted instead, and no unemployment insurance is deducted.
- Employer cost is gross pay plus the employer's social security and unemployment insurance contributions; contribution incentives reduce the employer's share.
2026 parameters: gross minimum wage TRY 33.030,00, SSI ceiling TRY 297.270,00. Source: Asgari Ücret Tespit Komisyonu 2025/1 kararı; 7566 sayılı Kanun; 332 Seri No.lu GVK Genel Tebliği. The calculation is for information only; for special cases (disability allowance, additional payments, part-time work, incentive conditions) consult your payroll specialist.