Practices related to salaries for individuals residing in the Republic of Turkey and registered as insured with the Social Security Institution (SGK) depend on several parameters. Deductions and additional payments applied to gross wages are determined based on these parameters.
2017 Payroll Parameters
Minimum Wage
- MINIMUM WAGE (MONTHLY GROSS): 1,777.50 TL
- MINIMUM WAGE (DAILY GROSS): 59.25 TL
- PERSONAL INCOME TAX RELIEF (SINGLE): 133.31 TL
- MONTHLY NET MINIMUM WAGE (EXCLUDING PIT RELIEF): 1,270.75 TL
- MONTHLY NET MINIMUM WAGE (INCLUDING PIT RELIEF): 1,404.06 TL
- EMPLOYER COST OF MINIMUM WAGE: 2,088.56 TL
Taxable Income Brackets
Tax Rates
- Up to 13,000 TL: 15%
- For the portion above 13,000 TL up to 30,000 TL: 20% (plus 1,950 TL for the first 13,000 TL)
- For the portion above 30,000 TL up to 110,000 TL: 27% (plus 5,350 TL for the first 30,000 TL)
- For amounts exceeding 110,000 TL: 35% (plus 26,950 TL for the first 110,000 TL)
Disability Allowance
- 1st DEGREE DISABILITY: 900 TL
- 2nd DEGREE DISABILITY: 470 TL
- 3rd DEGREE DISABILITY: 210 TL
SGK Minimum and Maximum Base Earnings
- SGK Minimum (Daily Insurable Earnings): DAILY 59.25 TL
- SGK Maximum (Daily Insurable Earnings): DAILY 444.38 TL
- SGK Minimum (Monthly Insurable Earnings): MONTHLY 1,777.50 TL
- SGK Maximum (Monthly Insurable Earnings): MONTHLY 13,331.40 TL
Personal Income Tax Relief (PIT Relief) Table
- Single: 133.31 TL
- Married / Spouse Working: 133.31 TL
- Married / Spouse Working + 1 Child: 153.31 TL
- Married / Spouse Working + 2 Children: 173.31 TL
- Married / Spouse Working + 3 Children: 199.97 TL
- Married / Spouse Not Working: 159.98 TL
- Married / Spouse Not Working + 1 Child: 179.97 TL
- Married / Spouse Not Working + 2 Children: 199.97 TL
- Married / Spouse Not Working + 3 Children: 226.63 TL
Child Benefit
- Child Allowance Exemption – SGK: 35.55 TL
- Child Allowance Exemption – Income Tax (0–6 years): 48.03 TL
- Child Allowance Exemption – Income Tax (over 6 years): 24.01 TL
Family Allowance and Other Thresholds
- Family Allowance Exemption – SGK: 177.75 TL
- SENIORITY COMPENSATION CEILING: 4,426.16 TL
- TAX-EXEMPT MEAL VALUE: 14 TL
- STAMP TAX FOR SALARIES: 0.759% (per mille 7.59)
- STAMP TAX ON SGK WITHHOLDING AND MONTHLY PREMIUM SERVICE DOCUMENT: 40.20 TL
These values and their application can be obtained by contacting the finance hotline for 2017 payroll parameters.