Severance
The ceiling follows the period when the contract ended. 1 July–31 December 2026 is 73,729.87 TL; 1 January–30 June is 64,948.77 TL. Stamp tax is 7.59 per mille. No income tax and no SGK premium.
Severance
223.292,25 TL
Amount after stamp tax. No income tax and no SGK premium.
The 2026 ceiling in this period is 73.729,87 TL. If the wage is above the ceiling, each year is calculated from the ceiling.
A worker who has not completed a year with the same employer is not paid severance. Extra days are added pro rata only after that year.
Employer termination without just cause, worker termination for just cause, retirement, military service and a woman worker leaving within a year of marriage create a right. Plain resignation does not.
A worker who meets the retirement conditions other than age, and leaves with an SGK letter, gets severance. For those first insured before 8 September 1999 that condition is 15 years and 3,600 premium days.
Ceilings and rates are on the rates page. If notice and leave are also due with severance, see notice and annual leave. The written rules are in the 2026 severance guide.