For a monthly-paid worker, hourly wage in Court of Cassation practice is monthly gross divided by 225. On 50,000 TL gross the hourly wage is 222.22 TL. Overtime is 1.5 times that: 333.33 TL. Ten hours gross 3,333.30 TL. In October that extra lifts net from 37,736.30 TL to 39,779.32 TL. The gap is 2,043.02 TL, not 3,333.30 TL.
| Item | 50,000 TL, October | 10 overtime hours |
|---|---|---|
| Gross | 50,000.00 TL | 53,333.30 TL |
| Overtime gross | 0.00 TL | 3,333.30 TL |
| Income tax | 4,634.90 TL | 5,399.89 TL |
| Net | 37,736.30 TL | 39,779.32 TL |
On minimum wage 10 hours add 2,202.00 TL gross. October net rises from 28,075.50 TL to 29,556.15 TL. The minimum-wage exemption zeroes tax on the minimum-wage worker; tax can still arise on the overtime extra.
Holiday work is separate
- Public-holiday and weekly-rest pay is already in the monthly salary. Working that day pays one extra daily wage.
- On 50,000 TL one daily wage is 1,666.67 TL. Ten overtime hours plus one public holiday make October net 40,800.83 TL.
- Night premium, time off in lieu and collective-agreement differences are not on this chart. The yearly overtime cap is 270 hours.
The extra gross is written only on the overtime month. Calculating as if a higher gross ran from January overstates that month’s tax.