Gross TRY 50,000
Standard employee, no incentive, full month
Monthly employer cost
TRY 61,875.00
Monthly employer premium
TRY 11,875.00
Employer Cost Calculator in Turkey 2026
Estimate the employer cost of the gross salary, or the staff cost from net pay, in Turkey's private sector for 2026 with SGK, SGDP and incentives. The result does not replace an official payroll or SGK accrual.
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.
The R&D options are the employer SGK premium reduction under Law 5746 art. 3 (first 2/5 points, then half of the remainder). Employer unemployment and the employee's net pay do not change; the 4691/5746 withholding and the R&D stamp-tax exemption are not applied. Incentive eligibility is not an automatic right.
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. The 4691/5746 income-tax withholding incentive and the R&D stamp-tax exemption are not applied. The 2026 minimum-wage support is not included.
Scope: Turkey, private sector, one employee, a full month, cash wage and 2026 rules. The 2-point reduction in the general sector and the 5-point reduction in manufacturing (Law 5510 art. 81/i and provisional art. 108; throughout 2026) are deducted only from the employer MYÖ share. Incentive eligibility is not an automatic right. Under Law 5746 art. 3 the R&D option is only half of the remaining employer insurance premium; unemployment and the 4691/5746 withholding and stamp-tax incentives are not applied. The net-to-gross result is an iterative estimate; the gross may change month by month.
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 is an employee's total cost to the employer calculated?
- 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
How is an employee's total cost to the employer calculated?
An employee's total cost to the employer is the sum of the gross wage, the employer SGK/SGDP (social-security) share after any incentive and the employer unemployment premium. In staff-cost calculations, the employee's SGK, unemployment, income-tax and stamp-tax withholdings are not written into this total a second time.
What is employer cost?
Employer cost differs from the net wage paid to the employee. The direct payroll burden consists of the gross wage plus the employer's SGK or SGDP share and, where applicable, the unemployment premium.
Employer cost of the gross salary
The gross wage is the employee's contractual amount. The employer cost of the gross salary is found by adding the employer premiums on top of that gross.
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 the MYÖ, GSS and KVSK components. 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.
Employer cost with SGK incentives
In 2026 the 2-point reduction in the general sector and the 5-point reduction in manufacturing 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.
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 can change month by month according to the cumulative income-tax bracket. The engine re-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 to reproduce 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
Under Law 5746 art. 3, first the 2- or 5-point MYÖ reduction is applied, then half of the remaining employer insurance premium (MYÖ + GSS + KVSK). The employer unemployment premium and the employee's net pay do not change. The 4691/5746 income-tax withholding incentive and the R&D stamp-tax exemption are not part of this tool.
Annual staff cost
The twelve months carry the payroll's cumulative tax base. The tool calculates the full-month cash wage for a single employee.
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 10 September 2026. Incentive eligibility must be assessed separately; the tool shows only the mathematical effect. The result is not an official SGK accrual.