What Is Unemployment Insurance?
Definition
Unemployment Insurance: Compulsory insurance that pays a benefit to insured workers who lose their job through no choice or fault of their own. Its premium is charged on gross pay, usually shared between employee, employer and sometimes the state.
Unemployment insurance is compulsory insurance that pays a benefit to insured workers who lose their job through no choice or fault of their own. Its premium is charged on gross pay and shared between the employee and the employer, sometimes with the state. The employee share is a separate payslip line and lowers the net salary.
Where it appears in the formulas
The gross to net salary calculator uses employee share = min(gross; ceiling) × employee rate and employer share = min(gross; ceiling) × employer rate, with the same ceiling as the SGK premium. The employee share is deducted from the income tax base.
In Türkiye
Unemployment insurance is regulated by Law 4447. Its premium is charged on gross pay: 1% from the employee, 2% from the employer and 1% from the state. On the 2026 minimum wage the employee share is 330.30 TRY a month (ÇSGB).