Carried-over SGK premium base: how it works and what to watch
Legal basis of the carried-over SGK premium base, which payments are carried over, the two-month rule, a step-by-step example with the 2026 ceiling, the income tax effect and common payroll mistakes.
When an employee receives a large bonus or premium on top of the wage, the total earnings of that month can exceed the SGK ceiling on earnings subject to premiums. The amount above the ceiling is not subject to premiums in that month, but it is not lost either: under certain conditions it is carried into the following months. This is the amount shown on payslips as the "carried-over SGK base" (devreden SGK matrahı).
Legal basis
Article 80 of Law No. 5510 sets out how earnings subject to premiums are determined. Premiums, bonuses and similar payments made in addition to the wage are added to the earnings of the month in which they are paid. If these payments push the total above the ceiling, the excess is added, for no more than two months, to the earnings of the following months that remain below the ceiling. The wage, by contrast, belongs to the month in which it is earned, whatever the payment date.
For 2026 the monthly ceiling is TRY 297,270 (TRY 9,909 a day). In a month with fewer premium days the ceiling is the daily amount multiplied by the number of premium days. Current figures: 2026 payroll parameters.
What is carried over and what is not
| Payment | Earnings of which month? | Is the excess carried over? |
|---|---|---|
| Monthly wage, overtime, annual leave pay | Month earned | No |
| Premium, bonus, holiday and New Year payments | Month paid | Yes, for at most 2 months |
| Cash transport, fuel or rent allowances | Month paid | Yes, for at most 2 months |
| Meal, child and family allowances within the exempt limits | Not subject to premiums | Not relevant |
Which benefits are subject to premiums is a separate question: Fringe benefits: tax and SGK.
Step-by-step example (2026)
An employee with a monthly gross wage of TRY 250,000 receives a TRY 200,000 bonus in July. In August and September only the wage is paid; the employee works 30 days each month.
| Month | Wage | Payment or carry-over | Total | Earnings subject to premiums | Carried to next month |
|---|---|---|---|---|---|
| July | 250,000 | 200,000 bonus | 450,000 | 297,270 | 152,730 |
| August | 250,000 | 152,730 carried | 402,730 | 297,270 | 105,460 |
| September | 250,000 | 105,460 carried | 355,460 | 297,270 | — (58,190 not subject to premiums) |
In August and September the room below the ceiling is TRY 47,270; the carried amount fills it. Because the two-month period ends in September, the remaining TRY 58,190 is not carried into October.
To work out payroll with your own figures: Salary calculator · Payroll check
Income tax side
Income tax and stamp duty are calculated in the month the bonus is paid; the carried-over SGK base does not create a new tax base. However, the employee share of SGK and unemployment premiums deducted on the carried amount in later months is deducted from that month's income tax base. Net pay in months with a carry-over therefore differs slightly from other months. Check that the payroll software applies this deduction to the right month.
Points to watch
- The wage is not carried over. If the wage alone exceeds the ceiling, the excess wage is not carried into any month, and a bonus paid to that employee has no room to be carried into either.
- Two months is a hard limit. Whatever is not absorbed in the two months after the payment month is not subject to premiums; it does not move to a third month.
- The carry-over stays with the same employer. If the employee leaves, the remaining amount is not transferred to the new employer's payroll.
- Months without premium days. If there is no work and no wage in the payment month, the payment moves to the following months; if there is no wage in those months either, it is not included in earnings subject to premiums.
- Year change. A carry-over arising in December can move into January and February; the new year's ceiling applies in those months.
- The correct payment month. A bonus is recorded in the month it is actually paid, not the month it relates to. Retroactive wage differences, if they are wages, are spread over the months in which they were earned.
- Software checks. Payroll software tracks the carry-over automatically, but the information can be lost when the workplace changes, after manual corrections or when switching software. In months with a carry-over, compare the earnings subject to premiums on the combined withholding and premium return with the payroll: Combined withholding and premium return.
Consequences of under-reporting
If the carry-over is forgotten, premiums are under-declared. The difference is later declared with a supplementary declaration; late payment penalties and interest are due and an administrative fine may also apply. Under-reporting also reduces the employee's future temporary incapacity allowance and pension. Ways to reduce penalties: SGK administrative fines.
Short checklist
- In the month a bonus or premium is paid, check whether total earnings exceed the ceiling.
- Track the excess and the room in the following two months on a separate payroll line.
- In months with a carry-over, check that the employee share is deducted from the income tax base.
- If the employee is leaving, remember that the remaining carry-over is not transferred.
- Before filing the premium and service return, compare earnings subject to premiums with the payroll.
For payroll and SGK work as a whole: Payroll and SGK service.
Legal basis: Social Insurance and General Health Insurance Law No. 5510 Art. 80 and 82; Social Insurance Procedures Regulation (earnings subject to premiums); Income Tax Law No. 193 Art. 63 (premiums deducted from the wage base).