Payroll Parameters
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- Payroll Parameters
Minimum Wage
| 2025 Minimum Wage Payroll Parameters | |
| Monthly Gross Wage | 26,005.50 |
| Net Minimum Wage | 22,104.67 |
| Minimum Wage Cost (5-Point Incentive Discount) | 30,621.48 |
| Minimum Wage Cost (4-Point Incentive Discount) | 30,881.53 |
| 2025 Monthly SSI Ceiling and Floor Amounts | |
| Daily Gross Wage | 866.85 |
| Monthly Gross Wage | 26,005.50 |
| Daily Upper Limit | 6,501.38 |
| Monthly Upper Limit | 195,041.40 |
Minimum Wage Tax Exemptions
| 2025 Minimum Wage Income and Stamp Tax Exemption Amounts | ||
|---|---|---|
| Month | Income Tax Exemption | Stamp Tax Exemption |
| January | 3,315.70 | 197.38 |
| February | 3,315.70 | 197.38 |
| March | 3,315.70 | 197.38 |
| April | 3,315.70 | 197.38 |
| May | 3,315.70 | 197.38 |
| June | 3,315.70 | 197.38 |
| July | 3,315.70 | 197.38 |
| August | 4,257.57 | 197.38 |
| September | 4,420.93 | 197.38 |
| October | 4,420.93 | 197.38 |
| November | 4,420.93 | 197.38 |
| December | 4,420.93 | 197.38 |
Unemployment Benefit
Being subject to an employment contract for the last 120 days prior to the termination of the employment contract
| Duration of Unemployment Benefit | |
|---|---|
| Within the Last Three Years Before the Termination of the Employment Contract | |
| For those who have paid premiums for 600 days | 180 days |
| For those who have paid premiums for 900 days | 240 days |
| For those who have paid premiums for 1080 days | 300 days |
Amount of Unemployment Benefit
The daily unemployment benefit is calculated as 40% of the insured person's average daily gross earnings based on their earnings subject to premiums over the last four months.
The calculated unemployment benefit amount cannot exceed 80% of the gross monthly minimum wage. The unemployment benefit is not subject to any taxes or deductions other than stamp duty.
Income Subject to and Not Subject to Social Security Premiums
| 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 | - |
Social Security Institution Termination Codes
| Reasons for Termination of Employment | CODE |
| Termination by employer during probationary period | 1 |
| Termination by employee during probationary period | 2 |
| Termination by employee under an indefinite-term employment contract (resignation) | 3 |
| Termination by employer under an indefinite-term employment contract without just cause | 4 |
| Expiration of fixed-term employment contract | 5 |
| Retirement (old-age) or lump-sum payment | 8 |
| Disability retirement | 9 |
| Death | 10 |
| Death due to work accident | 11 |
| Military service | 12 |
| Resignation due to marriage (for female employees) | 13 |
| Fulfillment of other retirement conditions except age | 14 |
| Collective dismissal | 15 |
| Transfer of the insured to another workplace of the same employer before contract expiration | 16 |
| Closure of the workplace | 17 |
| Completion of work | 18 |
| End of season (Used when the employment contract is suspended. If not to be resumed, use code "4") | 19 |
| End of campaign (Used when the employment contract is suspended. If not to be resumed, use code "4") | 20 |
| Status change | 21 |
| Other reasons | 22 |
| Termination by employee for compulsory reasons | 23 |
| Termination by employee for health reasons | 24 |
| Termination by employee due to employer's immoral and bad faith conduct | 25 |
| Termination by decision of the disciplinary board | 26 |
| Termination by employer for compulsory reasons and due to detention | 27 |
| Termination by employer for health reasons | 28 |
| Expiration of visa period (Used when the employment contract is suspended. If not to be resumed, use code "4") | 30 |
| Termination not caused by the employee’s fault or will, within the scope of the Code of Obligations, Trade Unions Law, Strike and Lockout Law | 31 |
| Termination due to privatization according to Article 21 of Law No. 4046 | 32 |
| Termination by journalist | 33 |
| Termination due to transfer of workplace, change in nature of the job or workplace | 34 |
| Dismissal from public service under a decree law | 37 |
| Resignation due to childbirth | 38 |
| Transition to public employment under Decree Law No. 696 | 39 |
| Termination due to failure to transition to public employment under Decree Law No. 696 | 40 |
| Article 4857/25-II-A | 42 |
| Article 4857/25-II-B | 43 |
| Article 4857/25-II-C | 44 |
| Article 4857/25-II-D | 45 |
| Article 4857/25-II-E | 46 |
| Article 4857/25-II-F | 47 |
| Article 4857/25-II-G | 48 |
| Article 4857/25-II-H | 49 |
| Article 4857/25-II-I | 50 |
Reasons for Missing Days in Social Security Declarations
| CODE | REASONS FOR MISSING DAYS |
| 01 | Sick Leave |
| 02 | Unpaid Leave |
| 03 | Disciplinary Suspension |
| 04 | Detention |
| 05 | Imprisonment |
| 06 | Part-Time Employment |
| 07 | Timesheet Records |
| 08 | Strike |
| 09 | Lockout |
| 10 | Events Affecting General Life |
| 11 | Natural Disaster |
| 12 | Multiple Reasons |
| 13 | Other Reasons |
| 15 | Absenteeism |
| 16 | Not Worked on Termination Date |
| 17 | Less Than 30 Days Work in Domestic Services |
| 18 | Short-Time Working Allowance |
| 19 | Unpaid Maternity Leave |
| 20 | Unpaid Travel Leave |
| 21 | Other Unpaid Leave |
| 22 | Article 76, Provisional Article 192 of Law No. 5434 |
| 23 | Half-Time Working Allowance |
| 24 | Half-Time Working Allowance and Other Reasons |
| 25 | Completion of Days from Other Document/Legislation Types |
| 26 | Foreign National Employee Allowed for Part-Time Employment |
| 27 | Short-Time Working Allowance and Other Reasons |
| 28 | Pandemic Unpaid Leave (Article 10 of Provisional Law No. 4857) |
| 29 | Pandemic Unpaid Leave (Article 10 of Provisional Law No. 4857) and Other Reasons |
Administrative Fines under the Labor Law
| ADMINISTRATIVE FINES UNDER LABOR LAW NO. 4857 (2025) | ||||
| Serial No | Article | Act | FINE AMOUNT (TRY) | DESCRIPTION |
| 1 | 3 | Falsely reporting the workplace | 241,043.00 | Separately for the main employer and subcontractor representatives who falsely report the workplace. |
| 2 | 5 | Violating the principle of equal treatment for employees | 2,017.00 | For each affected employee |
| 3 | 7 | Employing temporary workers contrary to the principles and obligations stipulated in the article | 3,375.00 | For each affected employee |
| 4 | 7/2 (f) | Violating paragraph (f) of Article 7/2 | 13,500.00 | Four times the fine specified in Article 99/1-b |
| 5 | 8 | Failure to provide a written document stating the content of the employment contract | 2,017.00 | For each affected employee |
| 6 | 14 | Violating on-call and remote work provisions | 2,017.00 | For each affected employee |
| 7 | 28 | Failure to issue a Certificate of Employment or providing false information | 2,017.00 | For each affected employee |
| 8 | 29 | Unlawfully dismissing employees contrary to the provisions of the article (mass layoff) | 7,924.00 | For each affected employee |
| 9 | 30 | Failure to employ disabled and former convict employees | 30,081.00 | For each non-employed disabled or former convict employee and for each month |
| 10 | 32 | Deliberately failing or underpaying wages arising from this law, CBA, or employment contract | 2,179.00 | For each affected employee and each month |
| 11 | 32 | Failure to deposit wages, premiums, bonuses, and other entitlements into the specially designated bank account as required | 2,179.00 | For each affected employee and each month |
| 12 | 37 | Failure to prepare a wage slip | 7,924.00 | |
| 13 | 38 | Issuing an unlawful wage deduction penalty or failing to notify the reason and calculation | 7,924.00 | |
| 14 | 39 | Failure to pay or underpay the minimum wage | 2,179.00 | For each affected employee and each month |
| 15 | 41 | Failure to pay overtime wages, failure to provide the entitled compensatory time within six months, or failure to obtain employee consent for overtime work | 3,837.00 | For each affected employee |
| 16 | 52 | Failure to deliver tip-related documents to the representative | 7,924.00 | |
| 17 | 56 | Dividing annual paid leave contrary to the law | 3,837.00 | For each affected employee |
| 18 | 57 | Illegal or underpayment of leave pay | 3,837.00 | For each affected employee |
| 19 | 59 | Failure to pay annual leave pay to terminated employees | 3,837.00 | For each affected employee |
| 20 | 60 | Failure to grant or granting insufficient leave contrary to the main procedures of the annual leave regulation | 3,837.00 | For each affected employee |
| 21 | 63 | Non-compliance with working hours and relevant regulation provisions | 21,213.00 | |
| 22 | 64 | Non-compliance with compensatory work procedures | 3,837.00 | For each affected employee |
| 23 | 68 | Failure to provide rest breaks | 21,213.00 | |
| 24 | 69 | Employing employees more than 7.5 hours at night or failure to alternate night and day shifts | 21,213.00 | |
| 25 | 71 | Employing children below the legal working age or violating employment prohibitions | 21,213.00 | |
| 26 | 72 | Failure to comply with the prohibition of working underground and underwater | 21,213.00 | |
| 27 | 73 | Employing children and young workers at night or violating relevant regulation provisions | 21,213.00 | |
| 28 | 74 | Employing female workers during pre- and post-natal periods or failing to provide unpaid leave | 21,213.00 | |
| 29 | 75 | Failure to maintain the employee personnel file | 21,213.00 | |
| 30 | 76 | Violation of regulations regarding working time | 21,213.00 | |
| 31 | 92/2 | Failure to appear when called, failure to provide information or documents, failure to assist Labor Inspectors, or failure to comply promptly with their orders and requests | 192,838.00 | |
| 32 | 96/1 | Influencing employees providing statements, forcing them to conceal or alter the truth, or mistreating them after their testimony | 192,838.00 | |
| 33 | 107/2 | Obstructing the execution and conclusion of inspection and supervision duties of Labor Inspectors | 192,838.00 | |
Administrative Fines of the Social Security Institution (SGK)
| ADMINISTRATIVE FINES TO BE IMPOSED UNDER THE SOCIAL INSURANCE AND GENERAL HEALTH INSURANCE LAW NO. 5510 (TRY) | |
| Act | Fine Amount |
| Employment Entry Declaration | 26,005.00 TRY if submitted late 52,011.00 TRY if detected by inspection or court decision |
| Employment Termination Declaration | 2,600.00 TRY if submitted late |
| Temporary Incapacity / Non-Working Status Notification | 2,600.00 TRY if submitted late 13,002.00 TRY if not submitted at all |
| In Case Employers, Insured Persons, Workplace Owners and Other Relevant Persons Obstruct Inspections | 130,027.50 TRY |
| In Case Employers, Insured Persons, Workplace Owners and Other Relevant Persons Use Force or Threat During Inspections | 260,055.00 TRY |
Work Permit Administrative Fines
| ADMINISTRATIVE FINES REGARDING FOREIGNERS WORKING / EMPLOYED WITHOUT A WORK PERMIT | |
| Type of Violation | 2025 (TRY) |
| For Employers Employing Foreigners Without a Work Permit (Per Foreigner) | 81,683.00 TRY |
| For Foreigners Working Dependently Without a Work Permit | 32,654.00 TRY |
| For Foreigners Working Independently Without a Work Permit | 65,352.00 TRY |
| For Employers or Foreigners Working Independently or with Unlimited Permits Who Fail to Fulfill the Notification Obligation Prescribed in Law No. 6735 on Time (Per Foreigner) | 5,423.00 TRY |
Income Tax Brackets
| 2025 Income Tax Brackets | |
| Up to 158,000 | 15% |
| Between 158,000 and 330,000 | 20% |
| Between 330,000 and 1,200,000 | 27% |
| Between 1,200,000 and 4,300,000 | 35% |
| Above 4,300,000 | 40% |
Disability Tax Allowances
| 2025 Disability Income Tax Deduction Amounts | |
| For First Degree Disabled Individuals | 9,900.00 TRY |
| For Second Degree Disabled Individuals | 5,700.00 TRY |
| For Third Degree Disabled Individuals | 2,400.00 TRY |
Social Security Premium Rates
| Premium Rates for Employees under Employment Contract (4a) | |||
| Insurance Branch | Employer Share (%) | Employee Share (%) | Total (%) |
| Disability, Old Age and Death | 11 | 9 | 20 |
| Short-Term Insurance Branches | 2.25 | - | 2.25 |
| General Health Insurance | 7.5 | 5 | 12.5 |
| Unemployment Insurance | 2 | 1 | 3 |
| Total | 22.75 | 15 | 37.75 |
| Social Security Support Premium Rate | |||
| Insurance Branch | Employer Share (%) | Employee Share (%) | Total (%) |
| Social Security Support Premium | 22.5 | 7.5 | 30 |
| Short-Term Insurance Branches | 2.25 | - | 2.25 |
| Total | 24.75 | 7.5 | 32.25 |
Severance Pay
| 2025 – 1st Term Severance Pay | |
| Severance Pay Ceiling | 46,655.43 TL |
| 2025 – 2st Term Severance Pay | |
| Severance Pay Ceiling | 53,919.68 TL |
Meal, Child, and Family Allowances
| Meal Allowance, Child and Family Compensation Amounts Not Subject to Social Security Premium (2025) | |||
| Period | Meal Allowance (* Per day actually worked during the month) |
Child Compensation (Monthly) Per child (Applied for up to two children) |
Family Compensation (Monthly) |
| 01.01.2025 - 31.12.2025 | 158.00 TL | 520.11 TL | 2,600.55 TL |
| 2025 Income Tax Exempt Meal Allowance | |
| Income Tax Exempt Meal Allowance (Daily) | 240.00 TL (Excluding VAT) |
| Transportation Benefit Income Tax Exemption (Daily Transportation Card) | 126.00 TL |
Notice Periods
| Notice Period | |
| Less than 6 Months | 2 Weeks |
| Between 6 Months and 1.5 Years | 4 Weeks |
| Between 1.5 Years and 3 Years | 6 Weeks |
| More than 3 Years | 8 Weeks |
Annual Leave Periods
| Paid Annual Leave | |
| Employees with 1 to 5 Years (Including 5 Years) of Service | 14 Working Days |
| Employees with More Than 5 and Less Than 15 Years of Service | 20 Working Days |
| Employees with 15 Years (Including) or More of Service | 26 Working Days |
Foreign Employee Wages
| Foreign Employee Wages (2025) | ||
| Position Type | Coefficient | Wage |
| For senior executives and pilots | 5 | 130,027.50 TL |
| For engineers and architects | 4 | 104,022.00 TL |
| For other managerial positions | 3 | 78,016.50 TL |
| For jobs requiring expertise and craftsmanship | 2 | 52,011.00 TL |
| For foreigners working in domestic services and other professions/jobs | 1 | 26,005.50 TL |
