Income Subject to and Not Subject to Social Security Premiums
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- Calculations
- Payroll Parameters
| EARNINGS SUBJECT AND NOT SUBJECT TO PREMIUM | SUBJECT TO PREMIUM (+) NOT SUBJECT TO PREMIUM (-) |
MONTH SUBJECT TO PREMIUM |
|---|---|---|
| 1- Wage | ||
| Types of wages according to payment method and time | ||
| a) Time-based wage | + | Entitlement Month |
| * Overtime pay | + | Entitlement Month |
| * Saturday wage | + | Entitlement Month |
| * Weekly rest day wage | + | Entitlement Month |
| * National holiday-general holiday wage | + | Entitlement Month |
| * Annual leave wage | + | Entitlement Month |
| b) Work unit-based wage | + | Entitlement Month |
| * Commission-based wage | + | Entitlement Month |
| * Wage paid to professional football player | + | Entitlement Month |
| * Transfer fee | + | Entitlement Month |
| * Transfer performance fee | + | Entitlement Month |
| c) Lump-sum wage | + | Entitlement Month |
| d) Wage paid on an indefinite time and amount basis | + | Entitlement Month |
| * Preparation fee | + | Entitlement Month |
| * Completion fee | + | Entitlement Month |
| * Cleaning fee | + | Entitlement Month |
| * Profit-sharing wage | + | Entitlement Month |
| * Commission fee | + | Entitlement Month |
| e) Bonuses and Compensations | + | Entitlement Month |
| * Maintenance compensation | + | Entitlement Month |
| * Shift compensation | + | Entitlement Month |
| * Heavy vehicle compensation | + | Entitlement Month |
| * Job difficulty compensation | + | Entitlement Month |
| * Wear and tear compensation | + | Entitlement Month |
| * Special service compensation | + | Entitlement Month |
| * Foreign language compensation | + | Entitlement Month |
| * Signature requirement compensation | + | Entitlement Month |
| * Position compensation | + | Entitlement Month |
| * Flight compensation | + | Entitlement Month |
| * Field increment | + | Entitlement Month |
| * Job risk increment | + | Entitlement Month |
| * Difficulty in staffing increment, seniority increment | + | Entitlement Month |
| f) Attendance Fees (Meeting Allowance) | + | Entitlement Month |
| h) Wages paid to insured individuals during sick leave | + | Entitlement Month |
| ı) Attorney Fee | + | Entitlement Month |
| 2- Bonuses and Similar Entitlements | ||
| * Natural disaster aid | + | Month Paid |
| * Cash-paid housing assistance | + | Month Paid |
| * Cash-paid clothing assistance | + | Month Paid |
| * Cash-paid fuel assistance | + | Month Paid |
| * Military service assistance | + | Month Paid |
| * Circumcision assistance | + | Month Paid |
| * Cash-paid vehicle assistance | + | Month Paid |
| * Cash-paid heating assistance | + | Month Paid |
| * Cash-paid clothing tailoring fee | + | Month Paid |
| * Cash-paid shoe fee | + | Month Paid |
| * New Year’s allowance | + | Month Paid |
| * Nursery allowance | + | Month Paid |
| * Holiday allowance | + | Month Paid |
| * Vacation allowance | + | Month Paid |
| * Holiday bonus | + | Month Paid |
| * New Year bonus | + | Month Paid |
| * Bonus paid under Law No. 6772 | + | Month Paid |
| * Bonus paid based on Council of Ministers' decision under Law No. 6772 | + | Month Paid |
| * Bonus paid under Law No. 2448 | + | Month Paid |
| * Jubilee bonus | + | Month Paid |
| * Child allowance (the portion exceeding the amount exempted by the Institution) | + | Month Paid |
| * Family allowance (the portion exceeding the amount exempted by the Institution) | + | Month Paid |
| * Meal allowance (the portion exceeding the amount exempted by the Institution) | + | Month Paid |
| * Private health insurance premium and individual pension contribution amounts paid by employers for insured individuals that exceed 30% of the monthly minimum wage | + | Month Paid |
| 3- Earnings Not Subject to Insurance Premium | ||
| a) In-kind aids | - | |
| b) Death, birth, and marriage assistance | - | |
| c) Duty travel allowances | - | |
| d) Mobile duty compensation | - | |
| e) Severance pay | - | |
| f) Lump-sum payments equivalent to end-of-service or severance pay | - | |
| g) Survey fee | - | |
| h) Notice compensation | - | |
| I) Cashier compensation | - | |
| i) Child allowance (not exceeding the amount exempted by the Institution) | - | |
| j) Family allowance (not exceeding the amount exempted by the Institution) | - | |
| k) Meal allowance (not exceeding the amount exempted by the Institution) | - | |
| l) Private health insurance premiums and individual pension contribution amounts paid by employers for insured individuals that do not exceed 30% of the monthly minimum wage | - |
