For employees insured under a contract of employment (4/a), premiums are calculated on earnings subject to premium. In 2026 these are at least 33.030 TL and at most 297.270 TL a month. No premium is charged above the ceiling; reporting below the minimum wage is not allowed (except part-time work).
4/a insured: who pays how much?
| Branch | Employee | Employer | Total |
|---|---|---|---|
| Invalidity, old age and survivors (MYÖ) | 9% | 12% | 21% |
| General health insurance (GSS) | 5% | 7.5% | 12.5% |
| Short-term branches (work accident, occupational disease, maternity) | — | 2.25% | 2.25% |
| Social security total | 14% | 21.75% | 35.75% |
| Unemployment insurance | 1% | 2% | 3% (+ state 1%) |
| Grand total | 15% | 23.75% | 38.75% |
Who pays it over? The employer deducts the employee share from pay, declares it with its own share on the monthly withholding and premium return (MUHSGK) and pays by the 26th of the following month. The employee does nothing separately.
Example (TRY 50,000 gross, no incentive): TRY 7,000 social security and TRY 500 unemployment are deducted from the employee. The employer adds TRY 10,875 social security and TRY 1,000 unemployment premiums; total employer cost TRY 61,875. Try it in the salary calculator.
Treasury incentive (art. 81/ı)
Employers with no debts who file on time get a reduction in the employer pension share in 2026:
- 5 points in manufacturing (employer social security 21.75% → 16.75%),
- 2 points in other sectors (21.75% → 19.75%).
The incentive requires timely filing and no overdue premium, tax or penalty debt. Details and other incentives: SGK incentives guide.
Retired employees: social security support premium (SGDP)
A retiree who keeps working pays SGDP instead of general insurance premiums:
| Employee | Employer | |
|---|---|---|
| SGDP | 7.5% | 22.5% |
| Short-term branches | — | 2.25% |
| Unemployment insurance | — | — |
| Total | 7.5% | 24.75% |
The 5-point / 2-point Treasury incentive does not apply. Tick "Retired" in the salary calculator.
Earnings subject to premium (art. 80/a)
- Wages earned (accrued even if not actually paid)
- Bonuses, premiums and similar payments
- Overtime, weekly rest and public holiday pay
- Annual leave pay (including on termination)
- Meal, child and family allowances paid in cash above the exempt amounts below
- Cash payments such as rent or clothing allowances
- Attendance fees (for managers employed under a contract of employment)
Earnings not subject to premium (art. 80/b)
| Payment | Social security treatment |
|---|---|
| Benefits in kind (food parcels, clothing) | Not subject |
| Death, birth and marriage allowances | Not subject |
| Travel allowances, field duty allowance | Not subject |
| Severance pay, notice pay | Not subject |
| Cash handling allowance, survey fees | Not subject |
| Meal allowance | Exempt up to TRY 300 a day (from 17.04.2026) |
| Child allowance | Up to TRY 660.60 per child per month (max 2 children) |
| Family allowance | Up to TRY 3,303 a month |
| Private health insurance and BES contributions paid by the employer | The part not exceeding 30% of the minimum wage (TRY 9,909) in total |
Note: income tax and social security exemptions differ. For example, notice pay is not subject to premiums but is subject to income tax. For the tax side see fringe benefits.
Filing deadlines
- Start of employment: at the latest one day before work begins (same day in construction, agriculture and similar work).
- Leaving: within 10 days.
- Premium return (MUHSGK): the 26th of the following month.
Fines for late notifications: Administrative fines.