Net wage is gross minus four deductions: SGK worker share, unemployment worker share, income tax due and stamp tax due. The employer premium is not inside those four; that amount does not reach the worker but is added to the employer’s cost.
1. Cap pensionable earnings
SGK and unemployment are calculated on gross wage. If gross exceeds the monthly ceiling of 297,270 TL, premium is taken only on the ceiling. The part above the ceiling leaves the premium and stays in the income-tax base.
2. Deduct the worker premium
- Ordinary worker: SGK 14% + unemployment 1%.
- Retired worker: social-security support premium 7.5%. No unemployment premium.
The income-tax base is gross minus these worker premiums. On 50,000 TL gross the base is 42,500 TL: 50,000 − 7,000 − 500.
3. If there is disability relief, deduct it from the base
2026 monthly disability relief is 12,000 TL for first degree, 7,000 TL for second and 3,000 TL for third. The relief cannot exceed that month’s base and does not carry to the next month. It does not change the SGK premium.
4. Calculate income tax from the cumulative base
Tax is not opened from zero on the current month’s base alone. The base accumulated from January to that month is placed on the employment tariff. The month’s tax is the tax on the accumulated base minus the previous month’s accumulated tax. Then that calendar month’s minimum-wage exemption is deducted. If the result is negative it is taken as zero.
5. Take stamp tax on gross
On wage papers stamp tax is 7.59 per mille. The exemption is the stamp on gross minimum wage: 33,030 × 0.00759 = 250.70 TL. Stamp on 50,000 TL gross is 379.50 TL; the amount due is 379.50 − 250.70 = 128.80 TL.
January 2026, 50,000 TL gross, ordinary worker, no incentive: net 40,207.52 TL. The same gross falls to 37,736.30 TL in October. The gap is not a change in the net formula; it is the income-tax band rising.