Payroll Calculation
Salary calculation according to current 2025 tax brackets and SSI parameters. Gross to Net and Net to Gross conversion.
Payroll output is more actionable when reviewed together with loan installment and interest-cost scenarios.
Related calculators: Loan Calculator, Compound-Simple Interest Calculation and Comparison, Severance Pay Calculation
Employment Status
2025 Legal Parameters and Legislation Info
Income Tax Brackets (2026)
| Description | Rate |
|---|---|
| Up to 190,000 TL | 15% |
| 28,500 TL for 190,000 TL of 400,000 TL, surplus | 20% |
| 70,500 TL for 400,000 TL of 1,500,000 TL, surplus | 27% |
| 367,500 TL for 1,500,000 TL of 5,300,000 TL, surplus | 35% |
| More than 5,300,000 TL, 1,697,500 TL for 5,300,000 TL, surplus | 40% |
Minimum Wage (2025)
| Amount | Value |
|---|---|
| Gross Minimum Wage | 33.030,00 TL |
| Net Minimum Wage | 28.075,50 TL |
| SSI Employee Share (14%) | 4.954,50 TL |
| IT and ST Exemption | Fully Exempt |
SSI Premium Rates
Employee Shares
| Employment Type | SSI + Unemployment | Total |
|---|---|---|
| Normal Employee | %14 (SSK) + %1 (Unemployment) | %15 |
| Retired Employee | %7,5 (SSK) + %0 (Unemployment) | %7,5 |
| Intern / Apprentice | %2 (Short Term Ins.) | %2 |
Employer Shares (No Incentive)
| Amount | Value |
|---|---|
| General Health + Short Term Ins. | %20,5 (SSK) + %2 (Unemployment) = %22,5 |
Employer Incentives
| Incentive Type | Discount | Net Rate |
|---|---|---|
| Manufacturing Sector Discount | -%5 puan | %15,5 + %2 = %17,5 |
| General Incentive (5510) | -%4 puan | %16,5 + %2 = %18,5 |
Source: Law No. 5510 on Social Insurance and General Health Insurance
SSI Base Limits (Ceiling)
| Amount | Value |
|---|---|
| SSI Floor | 33.030,00 TL (Minimum Wage) |
| SSI Ceiling | 297.270,00 TL (9 Times) |
Note: No SSI premium is deducted for gross wages above this amount.
Minimum Wage Tax Exemption
Since 2022, earnings of all employees corresponding to the minimum wage are exempt from income tax and stamp tax.
| Amount | Value |
|---|---|
| Min Wage Tax Base | 28.075,50 TL (Gross - 15% SSI) |
| Foregone Tax | 4.211,33 TL (From 15% Bracket) |
Note: These exemption amounts are deducted from your gross tax every month.
Meal Allowance Exemptions (2025)
Income Tax Exemption
| Amount | Value |
|---|---|
| Daily Exemption (Excl. VAT) | 300,00 TL |
| Monthly Exemption (22 Days) | 6.600,00 TL |
SSI Premium Exemption (Different)
| Amount | Value |
|---|---|
| Daily Exemption | 260,39 TL (50% of Daily Gross Minimum Wage) |
| Monthly Exemption (22 Days) | 5.728,58 TL (433.42 TL x 22 Days) |
Note: Income tax exemption applies to cash meal payments, but they are subject to stamp tax.
Transport Allowance Exemptions (2025)
Income Tax Exemption
| Amount | Value |
|---|---|
| Daily Exemption | 120,00 TL (Increased from 126 TL) |
| Monthly Exemption (22 Days) | 2.640,00 TL (158.11 TL x 22 Days) |
SSI Premium Exemption
| Method | Exemption Status | Detail |
|---|---|---|
| Public Transport Card / Ticket | ✅ Fully Exempt | Not included in earnings subject to premium regardless of amount limit. |
| Cash Transport Allowance | ❌ No Exemption (Fully Subject) | Fully included in earnings subject to premium. |
If a public transport card is provided, it is exempt from SSI premium regardless of the amount. There is no exemption for cash payments.
Private Health and Life Insurance Deduction
Gelir Vergisi İstisnası (GVK Md. 63/3):
| Description | Value |
|---|---|
| Exemption Rate | 15% of Gross Wage |
| Additional Limit | Cannot exceed total annual gross minimum wage |
| Application | Exempt amount deducted from tax base |
SGK Prim İstisnası (5510 Sayılı Kanun Md. 80):
| Description | Value |
|---|---|
| Exemption Ceiling | 30% of Monthly Gross Minimum Wage |
| 2026 Amount | 9.909,00 TL (33.030 x %30) |
| Application | Excess subject to premium |
Example: For 50,000 TL Gross Salary
| Amount | Value |
|---|---|
| IT Exempt Amount | 7.500,00 TL (50.000 x %15) |
| SSI Exempt Amount | 9.909,00 TL (Asgari ücretin %30'u) |
| Taxable Portion | Amount exceeding exemption |
Disability Deduction (2025)
Deducted from monthly income tax base
| Degree | Monthly Amount |
|---|---|
| 1st Degree (80%+ Disabled) | 14.000,00 TL |
| 2nd Degree (60-79% Disabled) | 8.000,00 TL |
| 3rd Degree (40-59% Disabled) | 3.500,00 TL |
Stamp Tax
| Information | Value |
|---|---|
| Rate | 0.759% (7.59 per thousand) |
| Base | Gross Wage |
| Minimum Wage Exemption | 33.030,00 TL part up to this amount is exempt |
Note: Calculated on the remaining amount after deducting the minimum wage exemption.
Special Employment Statuses
Technopark / R&D Personnel
| Status | Value |
|---|---|
| Income Tax | Exempt (Based on Education) |
| Stamp Tax | Fully Exempt |
| SSI Premium | 50% Employer Share Support (Law 5746) |
Income Tax Exemption Rates by Education Level:
- PhD / Basic Sciences Master's: 95%
- Master's / Basic Sciences Bachelor's: 90%
- Bachelor's and Others: 80%
Exemption Upper Limit: Up to 40 times Gross Minimum Wage
Source: Laws 4691 and 5746
Retired Employee (SGDP)
| Rate | Value |
|---|---|
| SSI Employee Share | %7,5 (Normal: %14) |
| Unemployment Insurance | None (Normal: %1) |
| Income Tax | Normal |
Foreign National Employee
| Status | Value |
|---|---|
| SSI and Tax | Same as normal employee |
| Special Cases | Double taxation agreements reserved |
Related Topics on This Page
Retired employee salary calculation - Payroll calculation with SGDP premium
What is SGDP premium and how is it calculated (For retired employees)
Net salary calculation 2026 - Gross to net conversion formula
2026 payroll calculation - Current tax brackets and SSI premium rates
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