What Is the Treasury Premium Discount in Türkiye?
Region: Türkiye
Definition
Treasury Premium Discount (Hazine İndirimi): The part of the employer's social security (SGK) premium that the Treasury pays for employers who meet the conditions (Law 5510 art. 81). In 2026 it is 2 points in general and 5 points in manufacturing.
The Treasury premium discount is the part of the employer’s social security (SGK) premium that the Treasury pays for employers who meet the conditions (Law 5510 art. 81). It lowers the employer cost and does not change the employee’s net pay. In 2026 it is 2 points in general and 5 in manufacturing.
Where it appears in the formulas
employer SGK premium = min(gross; ceiling) × (employer SGK rate − discount points). In 2026 the employer SGK rate is 21.75%: pension 12%, short-term 2.25%, health 7.5% (Law 7566 art. 23). For a gross salary of 50,000 TRY in January 2026 the employer cost is 61,875 TRY with no discount, 60,875 TRY with the general 2 points and 59,375 TRY with the 5 manufacturing points. In 2025 the general discount was 5 points in January and 4 from February (Law 7538).
In the gross to net salary calculator you choose the discount; the employer must meet its conditions.