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Türkiye Social Security Premium Rates by Year

Region: Türkiyesince January 1, 2005

In force · 2026

Employee share (total)
15.00%
Employer share (total, before discount)
23.75%
Treasury discount (points)
2

This page shows every period of Türkiye’s social security premium rates for employees insured under 4/a since 2005: the total employee and employer shares, the employer’s long-term, short-term and health insurance rates and the point discount the Treasury covers. The rates in force are at the top and every period is in the table.

How to read the table

  • Employee share (total): the sum of the employee premiums for disability, old age and death insurance, general health insurance and unemployment insurance, the rate payroll deducts from the gross wage.
  • Employer share (total, before discount): the sum of the employer premiums for long-term insurance, short-term insurance (work accidents and occupational diseases, lowest risk class), general health insurance and unemployment insurance, before the Treasury discount.
  • Treasury discount (points): the points deducted from the employer share and paid by the Treasury under article 81 of Law no. 5510; for employers that qualify it lowers the employer cost by that much. In periods with a separate rate for manufacturing, the table shows it too.

Periods

The rates take effect with amendments to the law; each row cites the article and the Official Gazette issue that changed it. A premium is the rate applied to the earnings subject to premium, whose floor and ceiling are on the social security earnings floor and ceiling page.

Full series (7 periods)

Türkiye Social Security Premium Rates by Year · Full series
PeriodEmployee share (total)Employer share (total, before discount)Treasury discount (points)Manufacturing discount (points)Employer long-term insuranceEmployer short-term insuranceEmployer healthSource
202615.00%23.75%2512.00%2.25%7.50%7566 sayılı Kanun md. 23 ve 27 (Resmî Gazete 19.12.2025, sayı 33112): işveren uzun vadeli sigorta primi %11'den %12'ye, Hazine indirimi 4 puandan 2 puana, imalat sanayii 31.12.2026'ya kadar 5 puan; SGK 2026 teşvik tablosu
February–December 202515.00%22.75%4511.00%2.25%7.50%7538 sayılı Kanun md. 10 (Resmî Gazete 15.01.2025, sayı 32783): Hazine indirimi 4 puan, imalat sanayii 5 puan; SGK 2025 teşvik tablosu
January 202515.00%22.75%5511.00%2.25%7.50%5510 md. 81(1)(ı): 5 puan Hazine indirimi; ÇSGB 2025 asgari ücret tablosu (işçi %14 + %1, işveren %20,75 + %2)
September–December 202415.00%22.75%5511.00%2.25%7.50%7524 sayılı Kanun md. 28 (Resmî Gazete 02.08.2024, sayı 32620; md. 60(b): yayımını izleyen ay başında): kısa vadeli sigorta kolları primi %2'den %2,25'e; 5510 md. 81(1)(ı): 5 puan Hazine indirimi
September 2013 – August 202415.00%22.50%5511.00%2.00%7.50%5510 sayılı Kanun md. 81: işçi %14 + %1, işveren %20,5 + %2 (kısa vadeli sigorta kolları %2, 6385 sayılı Kanun md. 9, 01.09.2013'ten); md. 81(1)(ı): 5 puan Hazine indirimi (5763 sayılı Kanun md. 24); ÇSGB asgari ücret tabloları
October 2008 – August 201315.00%21.50%5511.00%1.00%7.50%5510 sayılı Kanun md. 81 (01.10.2008'den): işçi %14 + %1, işveren uzun vadeli %11, genel sağlık %7,5, kısa vadeli tehlike sınıfına göre %1–6,5 (burada en düşük sınıf %1, ÇSGB tablolarındaki gibi), işsizlik %2; md. 81(1)(ı): 5 puan Hazine indirimi (5763 sayılı Kanun md. 24); ÇSGB 2009–2013 asgari ücret tabloları (işveren %19,5, indirimle %14,5)
January 2005 – September 200815.00%21.50%0011.00%2.50%6.00%506 sayılı Kanun md. 73 (malullük, yaşlılık ve ölüm %20: işçi 9, işveren 11; hastalık %11: işçi 5, işveren 6; analık %1 işveren; iş kazası ve meslek hastalığı en düşük tehlike sınıfı %1,5 işveren) ve 4447 sayılı Kanun md. 49 (işsizlik: işçi %1, işveren %2); ÇSGB 2008 asgari ücret tablosu (işveren %19,5)
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