Employer cost

The monthly cost of one worker to the employer.

An incentive does not change take-home pay. In the no-incentive example SGK employer is 21.75% and unemployment 2%. Other sectors use 19.75%, manufacturing 16.75%. Conditions depend on having no debt and filing on time.

October 2026 payslipOrdinary worker

Take-home

28.075,50 TL

SGK
Unemployment
Income tax
Stamp
Net

Gross wage33.030,00 TL

SGK worker 14%−4.624,20 TL

Unemployment worker 1%−330,30 TL

Income-tax base28.075,50 TL

Income tax0,00 TL

Stamp tax0,00 TL

Net wage28.075,50 TL

SGK employer7.184,03 TL

Unemployment employer 2%660,60 TL

Cost to employer40.874,63 TL

Cumulative tax base 280.755,00 TL. Worked months net 336.906,00 TL, employer cost 490.495,56 TL.

Same gross, twelve months

Once a wage enters a higher band, net does not stay flat from January to December.

Income tax due on this wage stays the same all year. Net is equal in every worked month.

On minimum wage the no-incentive employer cost is 40,874.63 TL. A retired worker costs more than an ordinary worker. The short-term insurance branch can change with the workplace risk class. The 2.25% here is the ministry example rate.