Sourced rates
2026 payroll rates
The calculator uses this table. Rates are for 1 January 2026 – 31 December 2026. Last check: 4 October 2026.
Wage and premiums
| Parameter | Value |
|---|
| Gross minimum wage | 33,030.00 TL |
| Net minimum wage, ordinary worker | 28,075.50 TL |
| Daily gross minimum wage | 1,101.00 TL |
| SGK worker / unemployment worker | 14% + 1% |
| Pensionable-earnings ceiling | 297,270.00 TL |
| Stamp tax | 7.59 per mille |
| Stamp-tax exemption | 250.70 TL |
| SGDP worker | 7.5% |
| SGDP employer + short-term | 22.5% + 2.25% |
| SGK employer, no incentive | 21.75% |
| SGK employer, other sectors (2 points) | 19.75% |
| SGK employer, manufacturing (5 points) | 16.75% |
| Unemployment employer | 2% (0 for a retired worker) |
Employment income-tax tariff
| Base | Rate |
|---|
| Up to 190,000 TL | 15% |
| 28,500 TL on the first 190,000 of 400,000 TL, plus | 20% |
| 70,500 TL on the first 400,000 of 1,500,000 TL, plus | 27% |
| 367,500 TL on the first 1,500,000 of 5,300,000 TL, plus | 35% |
| 1,697,500 TL on the amount above 5,300,000 TL, plus | 40% |
Minimum-wage income-tax exemption
The amount is the tax that would arise that month from a minimum-wage worker’s base accumulated from January. For an ordinary minimum-wage worker that tax and the exemption are equal, so income tax due is zero.
| Month | Exemption |
|---|
| January | 4.211,33 TL |
| February | 4.211,33 TL |
| March | 4.211,33 TL |
| April | 4.211,33 TL |
| May | 4.211,33 TL |
| June | 4.211,33 TL |
| July | 4.537,75 TL |
| August | 5.615,10 TL |
| September | 5.615,10 TL |
| October | 5.615,10 TL |
| November | 5.615,10 TL |
| December | 5.615,10 TL |
Disability relief
| Degree | Monthly amount |
|---|
| First | 12,000 TL |
| Second | 7,000 TL |
| Third | 3,000 TL |
Severance, notice and annual leave
| Parameter | Value |
|---|
| Severance ceiling, 1 January–30 June 2026 | 64,948.77 TL |
| Severance ceiling, 1 July–31 December 2026 | 73,729.87 TL |
| Shortest service for severance | 1 full year |
| Notice period | 2, 4, 6 or 8 weeks |
| Annual leave | 14, 20 or 26 days |
| Daily wage | Monthly gross ÷ 30 |
| Severance stamp tax | 7.59 per mille; no income tax |
| Notice period | Weeks |
|---|
| Under 6 months | 2 weeks |
| 6 months – 1.5 years | 4 weeks |
| 1.5 years – 3 years (full 3 years included) | 6 weeks |
| Over 3 years | 8 weeks |
The ceilings are the highest civil-service retirement bonus in the Ministry of Treasury and Finance Budget and Fiscal Control coefficient circulars of 6 January 2026 and 2 July 2026.
Unemployment benefit
| Parameter | Value |
|---|
| Rate | 40% of the last-4-month daily average |
| Monthly ceiling | 26,424.00 TL (gross minimum × 80%) |
| Minimum net | 13,111.72 TL |
| Ceiling net | 26,223.44 TL |
| 600–899 premium days | 6 months |
| 900–1,079 premium days | 8 months |
| 1,080 premium days and over | 10 months |
Sick-pay and maternity benefit
| Parameter | Value |
|---|
| Daily earnings | Last-12-month PEK total ÷ premium days |
| Outpatient benefit | 2/3 of daily earnings |
| Inpatient benefit | 1/2 of daily earnings |
| Waiting days for illness | First 2 days unpaid |
| Illness and maternity premium condition | 90 days in the last year |
| Ceiling if under 180 premium days | 2,202.00 TL / day |
| Maternity, single pregnancy | 168 days (since 1 May 2026) |
| Maternity, multiple pregnancy | 182 days |
| Minimum maternity benefit | 123,312.00 TL |
| Nursing benefit | 1,621.00 TL |
Authorities
- Directorate-General of Labour, 2026 minimum-wage net and employer cost
- Revenue Administration, 2026 income-tax tariff
- SGK, employer premium rates
- Revenue Administration, disability-relief amounts
- Labour Law 1475, article 14 (severance)
- Labour Law 4857, article 17 (notice) and article 53 (annual leave)
- Unemployment Insurance Law 4447, articles 50 and 51
- Law 5510, articles 17 and 18 (temporary incapacity)
- SGK, 2026 nursing-benefit tariff (1,621 TL)