What Is the Social Security Premium?
Definition
Social Security Premium (SGK Primi): The pension, health and short-term insurance contribution charged on an employee's gross pay. Part is withheld from the employee's pay and part is paid by the employer on top of it.
The social security premium is the insurance contribution charged on an employee’s gross pay to fund pension, health and similar cover. Part of it is withheld from the employee’s pay, and the employer pays its own share on top. It is usually the first payroll deduction, and many countries charge it only up to an earnings ceiling.
Where it appears in the formulas
The gross to net salary calculator uses employee SGK = min(gross; ceiling) × employee rate. The employer share is charged on the same base and enters the employer cost. The unemployment insurance premium is withheld separately, on top of the SGK premium.
In Türkiye
The SGK premium (SGK primi) is paid on an employee’s gross pay to Türkiye’s Social Security Institution (SGK) (Law 5510 art. 81). The employee share is 14%: 9% for long-term (pension) insurance and 5% for general health insurance, withheld from pay. In 2026 the employer share is 12% long-term, 2.25% short-term and 7.5% general health insurance, less a general Treasury discount of 2 points (Law 7566 art. 23). No premium is taken on pay above the earnings ceiling (ÇSGB 2026 minimum wage table).