Gross TRY 50,000
Standard employee, no incentive, full month
Monthly employer cost
TRY 61,875.00
Monthly employer premium
TRY 11,875.00
Turkey Employer Cost Calculator 2026
Private-sector employer cost in Türkiye from gross or net pay, including SGK, SGDP and incentives.
Employer cost guide - Premiums, incentives and the annual staff budget
Calculation year: 2026
For a standard 4/a employee, employer SGK and unemployment premiums apply.
This selection applies only the employee’s income-tax disability allowance. The 14857 disabled-employment SGK incentive is not included in the calculation.
R&D options are the employer SGK premium reduction only; 4691/5746 withholding and the R&D stamp-tax exemption are not applied. Incentive eligibility is not automatic.
The 2026 minimum-wage support is not included in this calculation. Eligibility must be assessed separately for each workplace.
Scroll the table sideways to see the remaining items
| Month | Gross | Net | Employee SGK | Employee Unemployment | Income Tax | Stamp Tax | SPEK (contribution base) | Employer SGK/SGDP | Employer Unemployment | Incentive effect | Total Employer Cost |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Jan | 58,080.27 | 10,500.00 | 750.00 | 5,351.18 | 318.55 | 75,000.00 | 16,312.50 | 1,500.00 | 0.00 | 92,812.50 | |
| Feb | 58,080.27 | 10,500.00 | 750.00 | 5,351.18 | 318.55 | 75,000.00 | 16,312.50 | 1,500.00 | 0.00 | 92,812.50 | |
| Mar | 58,017.77 | 10,500.00 | 750.00 | 5,413.68 | 318.55 | 75,000.00 | 16,312.50 | 1,500.00 | 0.00 | 92,812.50 | |
| Apr | 54,892.77 | 10,500.00 | 750.00 | 8,538.68 | 318.55 | 75,000.00 | 16,312.50 | 1,500.00 | 0.00 | 92,812.50 | |
| May | 54,892.77 | 10,500.00 | 750.00 | 8,538.68 | 318.55 | 75,000.00 | 16,312.50 | 1,500.00 | 0.00 | 92,812.50 | |
| Jun | 54,892.77 | 10,500.00 | 750.00 | 8,538.68 | 318.55 | 75,000.00 | 16,312.50 | 1,500.00 | 0.00 | 92,812.50 | |
| Jul | 51,981.70 | 10,500.00 | 750.00 | 11,449.75 | 318.55 | 75,000.00 | 16,312.50 | 1,500.00 | 0.00 | 92,812.50 | |
| Aug | 51,834.05 | 10,500.00 | 750.00 | 11,597.40 | 318.55 | 75,000.00 | 16,312.50 | 1,500.00 | 0.00 | 92,812.50 | |
| Sep | 51,834.05 | 10,500.00 | 750.00 | 11,597.40 | 318.55 | 75,000.00 | 16,312.50 | 1,500.00 | 0.00 | 92,812.50 | |
| Oct | 51,834.05 | 10,500.00 | 750.00 | 11,597.40 | 318.55 | 75,000.00 | 16,312.50 | 1,500.00 | 0.00 | 92,812.50 | |
| Nov | 51,834.05 | 10,500.00 | 750.00 | 11,597.40 | 318.55 | 75,000.00 | 16,312.50 | 1,500.00 | 0.00 | 92,812.50 | |
| Dec | 51,834.05 | 10,500.00 | 750.00 | 11,597.40 | 318.55 | 75,000.00 | 16,312.50 | 1,500.00 | 0.00 | 92,812.50 | |
| Annual Totals | 900,000.00 | 650,008.57 | 126,000.00 | 9,000.00 | 111,168.83 | 3,822.60 | 900,000.00 | 195,750.00 | 18,000.00 | 0.00 | 1,113,750.00 |
Calculation scope
The calculation shows the direct employer cost of one employee’s full-month cash wage. Missing days, part-time work, benefits in kind, meals, transport, BES, private health insurance, severance and leave provisions, equipment, office and other fringe costs are excluded. 4691/5746 withholding incentive and the R&D stamp-tax exemption are not applied.
Scope: Türkiye, private sector, one employee, a full month, cash wage and 2026 rules. Incentive eligibility is not automatic. The R&D option is the employer social-security reduction only; statute, education or eligibility data are not assumed.
The 2026 minimum-wage support is not included in this calculation. Eligibility must be assessed separately for each workplace.
2026 Legal Parameters and Statutory Information
The rates and limits below come from the central 2026 configuration; they are crawlable plain text.
| Topic | Value |
|---|---|
| 2026 Minimum Wage | TRY 33,030.00 |
| SPEK floor (daily / monthly) | TRY 1,101.00 / TRY 33,030.00 |
| SPEK ceiling (daily / monthly) | TRY 9,909.00 / TRY 297,270.00 |
| Standard employee premium rates | Employee SGK 14.00%, employee unemployment 1.00% |
| Employer SGK components | MYÖ 12.00% + GSS 7.50% + KVSK 2.250% = 21.750% employer insurance |
| Employer unemployment premium | 2.00% |
| SGDP rates | Employee 7.50%, employer 24.750%; unemployment is not applied |
| Employer insurance rate after the general 2-point reduction | 19.750% |
| Employer insurance rate after the manufacturing 5-point reduction | 16.750% |
| Non-manufacturing R&D employer insurance rate | 9.875% |
| Manufacturing R&D employer insurance rate | 8.375% |
Total employer cost = gross wage + employer SGK/SGDP after incentive + employer unemployment premium. Employee withholdings are not added to this total a second time.
Dynamic examples
Figures are produced by the same calculation engine. Assumption: private sector, full month, standard 4/a, January 2026.
Gross TRY 100,000
Standard employee, no incentive, full month
Monthly employer cost
TRY 123,750.00
Monthly employer premium
TRY 23,750.00
Gross TRY 350,000
Pay above the SGK ceiling; premium only up to the ceiling
Monthly employer cost
TRY 420,601.63
Monthly employer premium
TRY 70,601.63
Minimum-wage comparison
No incentive, general 2 points and manufacturing 5 points
Monthly cost with no incentive / 2 points / 5 points
TRY 40,874.63 / TRY 40,214.03 / TRY 39,223.13
Comparison assumption: minimum gross, standard employee
Ministry of Labour (ÇSGB) employer-cost scenarios for the minimum wage
How to calculate employer cost
- Enter the gross wage or target net pay
- Select the employee status and any incentive
- Enter the wage for each of the 12 months
- Review the monthly rows and the annual employer-cost total
Employer Cost Calculation Guide
2026 from an HR, payroll and certified public accountant perspective
What is employer cost?
Employer cost is not the same as the net pay received by the employee. The direct payroll burden is the gross wage plus the employer’s SGK (social-security) or SGDP share and, where applicable, the unemployment premium.
The difference between gross salary and employer cost
Gross pay is the contractual amount. Employer cost adds employer premiums on top of that gross. The employee’s SGK, unemployment, income-tax and stamp-tax withholdings are not written into employer cost a second time.
How is the employer SGK premium calculated?
The base is SPEK (earnings subject to premium). For a standard 4/a employee, the employer insurance premium is the sum of MYÖ, GSS and KVSK. The employer SGK/SGDP premium and the employer unemployment premium are each rounded to the kuruş at their own rates; total employer cost is built from those rounded amounts.
How is the employer unemployment premium calculated?
In the private sector the employer unemployment premium is 2 percent of SPEK. There is no unemployment insurance under SGDP.
How do SGK incentives affect the cost?
The 2- and 5-point reductions are deducted only from the employer MYÖ share. The unemployment premium stays outside the incentive calculation. Eligibility depends on filings, premiums, debt status, sector and employee status.
The effect of the SGK ceiling
Once monthly earnings reach the ceiling, the premium is calculated on the ceiling only. Gross pay above the ceiling does not increase the employer premium without limit.
Employer cost from net salary
The gross required for a target net may change from month to month because of cumulative income-tax brackets. The engine inverts the gross each month; SPEK and the employer premium follow that month’s gross.
Employer cost of a minimum-wage employee
Full-month gross cannot fall below the minimum wage. Minimum-wage scenarios are rounded component by component so they match the Ministry of Labour (ÇSGB) table to the kuruş.
Retired employees and SGDP
SGDP applies to a 4/a retired employee. The employer unemployment premium is zero; the ordinary 2/5-point and R&D reductions are not applied to SGDP.
R&D / Technopark employees
First the 2- or 5-point MYÖ reduction is applied, then half of the remaining employer insurance share. Unemployment remains separate. This page does not mix the employee withholding incentive into the employer premium.
Annual staff cost
The twelve months carry the payroll’s cumulative tax base. Headcount is used as a multiplier both per person and in total.
Fringe costs to include in the personnel budget
Meals, transport, private health cover, BES, severance and leave provisions, equipment and office costs are outside this tool. They should be added separately in budget work.
Frequently Asked Questions
Primary sources
Official legislation and 2026 parameters
Employer SGK/SGDP premiums, SPEK limits, the 2/5-point reductions and the R&D incentive can be verified from the primary SGK and Ministry sources below.
- SGK employer premium rates
- 2026 social-security contribution-base limits
- SGK current incentives, supports and reductions
- SGK 2026 R&D / design / technopark incentive briefing
- 2026 minimum wage table
Sources were checked on 24 August 2026. Incentive eligibility must be assessed separately; the tool shows only the mathematical effect.