What Is Net Salary?
Definition
Net Salary: Take-home pay: the gross salary minus the employee's social insurance premiums and payroll taxes. It is the amount that reaches the bank account.
Net salary is the pay that reaches your bank account after every payslip deduction. The employee’s social insurance premiums and payroll taxes come off the gross salary, and the rest is net. The deductions and their rates differ by country, so the same gross salary gives a different net salary in each country.
Where it appears in the formulas
net = gross − employee SGK − unemployment insurance − income tax − stamp duty. The gross to net calculator applies the formula to every month; the net to gross calculator finds the smallest gross that reaches a target net.
In Türkiye
The employee’s social security premium, unemployment insurance premium, income tax and stamp duty come off the gross salary. The income tax base builds up during the year, so the same gross pays less net in the months a higher bracket is reached. The income tax and stamp duty on the minimum wage part of the pay are not charged (Income Tax Law art. 23/18; Law 488, table 2, IV-34). The net minimum wage is 28,075.50 TRY a month in 2026 (ÇSGB).