Who pays?
A payslip has two sides: some deductions come out of gross pay, others are added on top of it.
| Item | Rate (2026) | Who bears it? | Who pays it over? |
|---|---|---|---|
| Social security, employee | 14% | Employee (deducted from gross) | Employer |
| Unemployment, employee | 1% | Employee | Employer |
| Income tax | 15%–40% (cumulative) | Employee | Employer (withholding) |
| Stamp duty | 0.759% | Employee | Employer |
| Social security, employer | 21.75% (19.75% or 16.75% with incentives) | Employer (on top of gross) | Employer |
| Unemployment, employer | 2% | Employer | Employer |
All of these are declared and paid together on the monthly withholding and premium return (MUHSGK) by the 26th of the following month. The employee does not pay anything separately to the tax office or SGK.
How it is calculated
- Social security base: gross pay, capped at 297 270 TL.
- Social security and unemployment: base × 15%.
- Income tax base: gross − social security − unemployment − disability allowance (if any).
- Income tax: the base is added to the cumulative base since January and taxed under the tariff; the tax on the minimum wage (exemption) is deducted.
- Stamp duty: gross × 0.759% − stamp duty on the minimum wage (TRY 250.70).
- Net: gross − social security − unemployment − income tax − stamp duty.
In net-to-gross mode the tool searches, month by month, for the gross that produces the target net to the kuruş; that is why the gross for the same net rises during the year.
Example: TRY 50,000 gross, no incentive, January
| Item | Amount |
|---|---|
| Social security 14% | TRY 7,000.00 |
| Unemployment 1% | TRY 500.00 |
| Income tax base | TRY 42,500.00 |
| Income tax (6,375 − 4,211.33 exemption) | TRY 2,163.67 |
| Stamp duty (379.50 − 250.70) | TRY 128.80 |
| Net | TRY 40,207.53 |
| Employer social security 21.75% + unemployment 2% | TRY 11,875.00 |
| Employer cost | TRY 61,875.00 |
What the options change
- Retired employee (SGDP): 7.5% is deducted instead of 14% + 1%; the employer pays 24.75% and no Treasury incentive applies.
- Disability allowance: TRY 12,000 / 7,000 / 3,000 a month is deducted from the income tax base (degree certified by a medical report).
- Auto-enrolment pension (BES): 3% of insurable earnings is deducted from net pay and paid into the employee's pension account; it is savings, not tax.
- Incentive: lowers only the employer's cost; the employee's net is unchanged.
Frequently asked questions
Why did my salary fall in October? When the cumulative base passes TRY 190,000 and then TRY 400,000, the rate rises to 20% and then 27%. Net pay falls even if gross stays the same. The marked months in the chart show this.
Are meal cards and transport allowances added to net pay? Meals up to TRY 300 a day and public transport up to TRY 158 a day are exempt; the excess is added to salary. Fringe benefits.
I have more than one employer. The minimum wage exemption applies with one employer only. If wages from the second and further employers exceed the threshold in Income Tax Law art. 86, an annual return is due in March.
Legal basis
Income Tax Law No. 193 art. 23/18 (minimum wage exemption), art. 31 (disability), arts. 94 and 103–104 (tariff and cumulative base); Law No. 5510 arts. 80–82 and 81/ı; Law No. 4447 art. 49; Stamp Duty Law No. 488, Table (1).