2026 payroll parameters: every figure in one article
Minimum wage, SGK floor and ceiling, premium rates, income tax brackets, exemptions, meal and transport allowances, disability allowance, severance ceiling and incentives; current as of October 2026.
Here are the 2026 figures everyone preparing payroll should have at hand, with sources. Each section ends with the related calculator and detail page. For a short tabular list: Current parameters.
Minimum wage
| Gross | Net | |
|---|---|---|
| Monthly | TRY 33,030.00 | TRY 28,075.50 |
| Daily | TRY 1,101.00 | TRY 935.85 |
| Hourly | TRY 146.80 |
The minimum wage is a single amount throughout 2026; there was no mid-year increase. Minimum wage calculator
SGK premium base
- Floor: TRY 33,030 (daily TRY 1,101)
- Ceiling: TRY 297,270 (daily TRY 9,909) — 9 times the minimum wage
Premium rates
| Employee | Employer | |
|---|---|---|
| SGK (pension + health + short-term) | 14% | 21.75% |
| Unemployment | 1% | 2% |
| Retired employee (SGDP) | 7.5% | 24.75% |
| Treasury incentive | — | 5 points in manufacturing, 2 elsewhere |
Details: SGK premium rates
Income tax
| Wage base (annual, cumulative) | Rate |
|---|---|
| 0 – 190,000 TRY | 15% |
| 190,000 – 400,000 TRY | 20% |
| 400,000 – 1,500,000 TRY | 27% |
| 1,500,000 – 5,300,000 TRY | 35% |
| Over 5,300,000 TRY | 40% |
Minimum wage exemption: income tax on the minimum wage is TRY 4,211.33 a month in January–June, TRY 4,537.75 in July and TRY 5,615.10 a month in August–December; the stamp duty exemption is TRY 250.70 each month. The annual income tax exemption totals TRY 57,881.23.
Stamp duty
7.59 per thousand on wages.
Exemptions and allowances
| Item | 2026 |
|---|---|
| Meal allowance (daily) | TRY 300 — for income tax and, from 17.04.2026, SGK |
| Public transport allowance (daily) | TRY 158 (card, ticket or shuttle) |
| Child allowance (SGK-exempt, per child) | TRY 660.60 (up to 2 children) |
| Family allowance (SGK-exempt) | TRY 3,303 |
| Disability allowance (monthly) | TRY 12,000 / 7,000 / 3,000 |
| Private health insurance and employer pension contribution | SGK-exempt up to 30% of the minimum wage |
Which benefit is subject to which tax: Benefits
Severance and benefits
| 2026 | |
|---|---|
| Severance ceiling (January–June) | TRY 64,948.77 |
| Severance ceiling (July–December) | TRY 73,729.87 |
| Unemployment benefit (net, min / max) | TRY 13,111.72 / 26,223.44 |
Severance, notice and leave calculator · Unemployment benefit · Payroll check
Support
- Minimum wage support: TRY 42.33 per eligible day (TRY 1,269.90 for 30 days). Minimum wage support
- 5 / 2 point incentive, unemployed and youth employment incentives: SGK incentives
Sources
Minimum Wage Determination Commission decision; SGK 2026 premium base announcement; Income Tax General Communiqué No. 332; Law No. 7577; Ministry of Treasury and Finance circular on financial and social rights (July 2026).