Payroll Parameters
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Disability Tax Allowances
| 2026 Disability Income Tax Deduction Amounts | |
| For First Degree Disabled Individuals | 12.000,00 TRY |
| For Second Degree Disabled Individuals | 7.000,00 TRY |
| For Third Degree Disabled Individuals | 3.000,00 TRY |
| 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
| 2026 Premium Rates for Employees under Employment Contract (4a) | |||
| Insurance Branch | Employer Share (%) | Employee Share (%) | Total (%) |
| Disability, Old Age and Death | 12 | 9 | 21 |
| Short-Term Insurance Branches | 2.25 | - | 2.25 |
| General Health Insurance | 7.5 | 5 | 12.5 |
| Unemployment Insurance | 2 | 1 | 3 |
| Total | 23.75 | 15 | 38.75 |
| 2026 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 |
| 2025 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 |
| 2025 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
| 2026 – 1st Term Severance Pay | |
| Severance Pay Ceiling | 64.948,77 TL |
| 2026 – 2st Term Severance Pay | |
| Severance Pay Ceiling | 73.729,87 TL |
| 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 (2026) | ||||
| Meal Allowance (* Per day actually worked during the month) |
Child Compensation (Monthly) Per child (Applied for up to two children) |
Family Compensation (Monthly) | SGK Emzirme Ödeneği |
SGK Cenaze Ödeneği |
| 158,00 TL | 660,60 TL | 3.303,00 TL | 1.621,00 TL | 6.398,00 TL |
| Income Tax Exempt Meal Allowance (2026) | |
| Transportation Benefit Income Tax Exemption (Daily Transportation Card) | 158,00 TL |
| Income Tax Exempt Meal Allowance (Daily) | 300,00 TL (Excluding VAT) |
| Çocuk Yardımı 0-6 yaş | 693,94 TL |
| Çocuk Yardımı 6 yaş üzeri için | 346,97 TL |
| 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 |
| Income Tax Exempt Meal Allowance (2025) | |
| 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 (2026) | ||
| Position Type | Coefficient | Wage |
| For senior executives and pilots | 5 | 165.150,00 TL |
| For engineers and architects | 4 | 132.120,00 TL |
| For other managerial positions | 3 | 99.090,00 TL |
| For jobs requiring expertise and craftsmanship | 2 | 66.066,00 TL |
| For foreigners working in domestic services and other professions/jobs | 1 | 33.030,00 TL |
| 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 |
