What Is the Social Security Earnings Ceiling?
Definition
Social Security Earnings Ceiling: The highest monthly earnings that social insurance premiums are charged on. No premium is taken on the part of the pay above it, so the premium stays fixed for higher earners.
The social security earnings ceiling is the highest monthly pay that social insurance premiums are charged on. No premium is taken on the part of the pay above it. Many countries set one, often as a multiple of the floor. Above the ceiling the premium stays fixed while income tax keeps growing with the wage.
Where it appears in the formulas
The gross to net salary calculator charges premiums as min(gross; ceiling) × rate. Above the ceiling the premium stays fixed, while income tax is still charged on the whole wage less premiums.
In Türkiye
In Turkish it is the prime esas kazanç üst sınırı, often called the SGK ceiling (SGK tavanı). Social security and unemployment premiums are charged up to it. Law 5510 art. 82 sets it as a multiple of the floor. In 2026 the floor is 33,030 TRY and the ceiling 297,270 TRY a month; the ceiling rose from 7.5 to 9 times the floor (Law 7566 art. 24; SGK).