What Is Gross Salary?
Definition
Gross Salary: Pay before any deduction. Social insurance premiums and payroll taxes are taken from the gross salary; what is left is the net salary.
Gross salary is the pay you agree on with your employer, before any deduction. The payslip takes the employee’s social insurance premiums and payroll taxes from it, and what remains is the net salary. Severance pay, notice pay and overtime pay are also calculated from the gross wage, so it is the base of every payroll calculation.
Where it appears in the formulas
The gross to net salary calculator applies net = gross − employee SGK − unemployment insurance − income tax − stamp duty for every month. Each premium is charged only up to the social security earnings ceiling. A full-time gross salary cannot be below the gross minimum wage.
In Türkiye
The deductions are the employee’s social security premium, unemployment insurance premium, income tax and stamp duty. The employee SGK share is 14% and the unemployment share 1%, both up to the social security earnings ceiling (ÇSGB 2026 minimum wage table). The gross minimum wage is 33,030 TRY a month in 2026.