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Social security & payroll · Published: 2 October 2026 · 2 min read

2026 minimum wage support: who gets it and how it is calculated

TRY 42.33 per insured person per day; the 2025 same-month reference, the TRY 1,300 daily earnings limit, the no-debt condition and offsetting; with a worked example.

In 2026, private sector employers receive minimum wage support under provisional article 112 added to Law No. 5510 by Law No. 7573. Implementation rules are in SGK Circular 2026/8. The support is funded by the Unemployment Insurance Fund.

How much?

TRY 42.33 per insured person per day — TRY 1,269.90 for a 30-day month. It is not paid in cash; it is deducted from the employer's premium debt in the following month(s).

Who benefits?

  • Private sector employers with 4/a insured employees (public workplaces excluded).
  • Retired employees (SGDP) are not counted.

Days counted

Support is limited not by days reported in the month but by the days reported in the same month of 2025 with daily earnings below a set limit:

  • Days with daily earnings of TRY 1,300 or less (TRY 2,600 at workplaces with a collective agreement).
  • Even if eligible days in 2026 exceed those in the same month of 2025, the 2025 number applies.
  • For workplaces first registered in 2026 or without a 2025 filing, the earnings limit and reference do not apply.

Conditions

  1. Documents filed and premiums paid on time.
  2. No overdue premiums, administrative fines or late payment surcharges (restructured debts with instalments paid are excluded).
  3. For workplaces registered before 2026, the number of insured employees in the month does not fall below the lowest monthly number in 2025.
  4. No unregistered or under-reported employees; if found, support for all of 2026 is lost.

Example

March 2026: 12 employees, 360 days. In March 2025, 300 days were reported with daily earnings below TRY 1,300.

Support = 300 × 42.33 = TRY 12,699, deducted from April premiums.

Is an application needed?

No. SGK calculates the support from the filings and shows it in e-Bildirge. Corrections for 2026 periods made after 28.02.2027 are not taken into account.

With the Treasury incentive

Minimum wage support can be used together with the 5 / 2 point Treasury incentive. With both, the monthly cost of a minimum wage employee outside manufacturing falls to about TRY 38,944. SGK incentives · Minimum wage calculator