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Social security & payroll

Short, plain and current articles on tax, payroll and company life.

Featured articleSocial security & payroll17 October 20263 min read

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.

In brief

In 2026 the gross minimum wage is TRY 33,030 and net TRY 28,075.50; there was no mid-year increase.
The SGK premium ceiling is TRY 297,270; the severance ceiling for July–December is TRY 73,729.87.
The TRY 300 daily meal allowance exemption also applies to SGK from 17.04.2026.

Social security & payroll16 October 20263 min read

Hiring your first employee: SGK, contract and payroll steps

Workplace registration, the hiring notification deadline, employment contract, personnel file, health and safety, incentive check and first payroll; a step-by-step checklist for first-time employers.

How is net salary calculated in Türkiye in 2026?

From gross to net: social security, income tax, stamp duty and the minimum wage exemption in one table.

SGK incentives 2026: a current guide for employers

The 5/2 point Treasury incentive, minimum wage support, incentives for hiring benefit recipients and additional employment, disabled and R&D incentives; common conditions and the most common mistakes.

Bağ-Kur premiums 2026: amounts, the 5-point discount and due date

2026 Bağ-Kur (4/b) premium rate, minimum and maximum premiums, conditions for the 5-point discount, due date and consequences of debt for sole proprietors and company partners.

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.

Employee benefits: which are subject to tax, which to SGK?

Meal cards, transport, shuttle, child and family allowances, private health insurance, private pension, bonuses, housing allowance, phones; income tax and SGK treatment in one table.

SGK missing-day codes: which code for which situation?

The list of missing-day codes for employees reported for fewer than 30 days in a month, keeping documents, part-time and timesheet codes, common mistakes and how to correct.

SGK administrative fines: the 7 most common causes and how to prevent them

Hiring notifications, the monthly withholding and premium return, occupation codes, missing-day documents; fine amounts, the 25% reduction, objection and a checklist to avoid repeats.