A person drawing an old-age pension who keeps working under 4/a does not pay the ordinary SGK worker share. A social-security support premium is taken instead. In the SGK table the worker share is 7.5%, the employer share 22.5% plus the short-term insurance branch 2.25%. Unemployment-insurance premium is taken from neither the worker nor the employer.
| Minimum wage, January 2026 | Amount |
|---|---|
| Gross | 33,030.00 TL |
| SGDP worker 7.5% | 2,477.25 TL |
| Income tax | 371.59 TL |
| Stamp tax | 0.00 TL |
| Net | 30,181.16 TL |
| SGDP employer 22.5% | 7,431.75 TL |
| Short-term 2.25% | 743.18 TL |
| Employer cost | 41,204.93 TL |
Net is 2,105.66 TL higher than an ordinary minimum-wage worker because the worker premium is 7.5%, not 15%. Income tax is not wiped out entirely. The retiree’s base is 30,552.75 TL; the gap between that base’s tax and the minimum-wage exemption is 371.59 TL in January. Stamp tax is again zero thanks to the exemption.
The 5-point and 2-point SGK cuts are not applied to the support premium. When a retired worker is selected the calculator closes the incentive list and builds employer cost with a 24.75% premium.
As the year advances, the retiree’s accumulated base also changes band. On minimum wage that effect is small; as gross rises, January net and autumn net split. The year table shows that split month by month.