Employer cost is not the net that lands in the worker’s bank account. The employer’s SGK premium is added on top of gross wage. This premium is not deducted from the worker. 33,030 TL gross minimum wage costs an employer without incentive 40,874.63 TL.
Employer rates for an ordinary worker
In SGK’s 2026 employer table, disability, old-age and death is 12%, general health insurance 7.5%, short-term insurance branches 2.25%. Total 21.75%. The unemployment-insurance employer share is a further 2%. The short-term branch can leave this 2.25% according to the workplace risk class. The calculator takes the no-incentive rate in the ministry cost table and offers three options.
- No incentive: SGK 21.75% + unemployment 2%.
- Other sectors: SGK 19.75% + unemployment 2%. The 2-point column in the ministry table.
- Manufacturing: SGK 16.75% + unemployment 2%. The 5-point column in the same table.
Premium is calculated on pensionable earnings, not on the whole gross. The monthly ceiling is 297,270 TL. Gross above the ceiling does not enter the employer premium.
Do not mix cost with net
Choosing an incentive does not change net pay. The incentive reduces the premium the employer pays. That is why the employer-cost box sits separately next to net. Bonus, travel, meals, private health insurance and a severance accrual are not inside this total.