From 33,030 TRY gross to 28,075.50 TRY net: deductions, exemptions, the premium ceiling and employer cost.
For 2026 the minimum wage is applied at 33,030 TRY gross and 28,075.50 TRY net. For payroll specialists these two figures are the starting point for calculating employer cost, SGK premiums and tax exemptions.
Net calculation of the minimum wage
| Item | Amount (TRY) |
|---|---|
| Gross pay | 33,030.00 |
| Employee SGK share (14%) | 4,624.20 |
| Unemployment insurance (1%) | 330.30 |
| Income tax base | 28,075.50 |
| Income tax (15%) | 4,211.33 |
| Stamp duty (0.759%) | 250.70 |
| Income and stamp tax exemption | -4,462.03 |
| Net pay | 28,075.50 |
No income or stamp tax is deducted from a minimum-wage worker because an exemption equal to the tax computed each month is granted. For those earning above the minimum wage, only the tax amount corresponding to the minimum wage portion is exempt.
Employer cost
The employer's SGK share is 20.5% and unemployment insurance share 2%. For workplaces applying the 5-point premium discount, the SGK share falls to 15.5%. In that case an employee on 33,030 TRY gross costs the employer about 40,462 TRY (without discount) or 38,810 TRY (with the 5-point discount).
Premium ceiling
The upper limit for earnings subject to premiums is nine times the minimum wage: 297,270 TRY. For employees whose gross pay exceeds this amount, SGK and unemployment deductions are calculated on the ceiling; the excess is subject to tax only.
Why does net pay change during the year?
Because income tax is computed on a cumulative base, net take-home pay falls as salary enters higher brackets during the year. An employee in the 15% bracket in January may move into the 20% and 27% brackets later. The effect is marked for high salaries; our gross-to-net calculator shows the change by month selection.
Tips for employers
- Confirm eligibility for incentives and premium discounts monthly with an SGK debt inquiry
- Design benefits (meals, travel) within tax exemption limits to optimise net pay impact
- Track overtime and bonuses as separate items in payroll
Extra payments and overtime
Overtime (hours beyond 45 a week) is paid at 50 per cent above the hourly rate; work on weekly rest days and public holidays is regulated separately. These payments are added to gross pay and are subject to SGK, income tax and stamp duty deductions. Bonuses, premiums and annual leave pay are included in payroll in the same way, so the monthly gross total may exceed the fixed salary.
You can try payroll figures with our office's 2026 gross-to-net calculator and review the payroll service in our packages.