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How Social Security Premiums Are Calculated in Türkiye

Region: TürkiyeHesaplayıcı2 min read

Short answer

Social security premiums in Türkiye (SGK primi) are taken on the gross wage up to the earnings ceiling. In 2026 the employee pays 14% SGK and 1% unemployment premium; with the general Treasury discount the employer pays 19.75% and 2%. For example, on 50,000 TRY gross the employee SGK is 7,000 TRY and the employer SGK 9,875 TRY.

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Formula

premium base = min(gross; ceiling)

  • employee SGK = premium base × 14%
  • employee unemployment = premium base × 1%
  • employer SGK = premium base × (12% + 2.25% + 7.5% − Treasury discount)
  • employer unemployment = premium base × 2%

Gross is the monthly gross wage. The ceiling is 297,270 TRY a month in 2026, nine times the floor of 33,030 TRY (Law 5510 art. 82; Law 7566 art. 24). The Treasury discount is 2 percentage points in general and 5 in manufacturing in 2026 (Law 5510 art. 81; Law 7566 art. 23). The 2026 rates:

Insurance branch Employee Employer
Long-term insurance (disability, old age, death) 9% 12%
Short-term insurance (work accidents, occupational disease) — 2.25%
General health insurance 5% 7.5%
Unemployment insurance 1% 2%

Step-by-step example

January 2026, a gross wage of 50,000 TRY, the general Treasury discount:

  1. Premium base: min(50,000; 297,270) = 50,000 TRY.
  2. Employee SGK: 50,000 × 14% = 7,000 TRY.
  3. Employee unemployment: 50,000 × 1% = 500 TRY. Both come off the income tax base.
  4. Employer SGK: 50,000 × 19.75% = 9,875 TRY.
  5. Employer unemployment: 50,000 × 2% = 1,000 TRY.

The employer’s total cost is 50,000 + 9,875 + 1,000 = 60,875 TRY.

Wages above the ceiling

No premium is taken on the part of the wage above the ceiling. On a gross wage of 350,000 TRY the premium base is 297,270 TRY:

Item 50,000 TRY gross 350,000 TRY gross
Employee SGK 7,000 TRY 41,617.80 TRY
Employee unemployment 500 TRY 2,972.70 TRY
Employer SGK (19.75%) 9,875 TRY 58,710.83 TRY
Employer unemployment 1,000 TRY 5,945.40 TRY

Common mistakes

  • Folding the unemployment premium into SGK. The employee’s 14% SGK and 1% unemployment premium are separate lines on the payslip; together they are 15%.
  • Forgetting the ceiling. Above a gross of 297,270 TRY the premiums stay the same, but income tax is still taken on the whole wage.
  • Passing the Treasury discount on to the employee. It lowers only the employer share; the employee’s deduction does not change.
  • Taking premiums from severance or notice pay. Neither is part of the premium base (Law 5510 art. 80).

Worked example: 2026, a monthly gross salary of 50,000 TRY, January

Net pay

40,207.53 TRY

Employee social security
7,000 TRY
Employee unemployment insurance
500 TRY
Income tax base
42,500 TRY
Cumulative tax base
42,500 TRY
Income tax before the exemption
6,375 TRY
Minimum wage exemption
4,211.33 TRY
Income tax due
2,163.67 TRY
Stamp duty
128.8 TRY
Employer cost
60,875 TRY
Annual net pay
466,135.63 TRY
Annual employer cost
730,500 TRY
Step by step

  1. Employee social security

    employee SGK = min(gross; ceiling) × 14%

    employee SGK = min(50,000; 297,270) × 14% = 7,000

  2. Employee unemployment insurance

    unemployment insurance = min(gross; ceiling) × 1%

    unemployment insurance = min(50,000; 297,270) × 1% = 500

  3. Income tax base

    tax base = gross − employee SGK − unemployment insurance

    tax base = 50,000 − 7,000 − 500 = 42,500

  4. Cumulative tax base

    cumulative base = earlier months + tax base

    cumulative base = 0 + 42,500 = 42,500

  5. Income tax before the exemption

    income tax before the exemption = tax(cumulative base) − tax(earlier months)

    income tax before the exemption = tax(42,500) − tax(0) = 6,375

  6. Minimum wage exemption

    minimum wage exemption = tax(minimum wage)

    minimum wage exemption = tax(33,030) = 4,211.33

  7. Income tax due

    income tax = income tax before the exemption − minimum wage exemption

    income tax = 6,375 − 4,211.33 = 2,163.67

  8. Stamp duty

    stamp duty = (gross − minimum wage) × 7.59 per mille

    stamp duty = (50,000 − 33,030) × 7.59 per mille = 128.8

  9. Net pay

    net = gross − employee SGK − unemployment insurance − income tax − stamp duty

    net = 50,000 − 7,000 − 500 − 2,163.67 − 128.8 = 40,207.53

  10. Employer cost

    employer cost = gross + employer SGK (19.75%) + employer unemployment (2%)

    employer cost = 50,000 + 9,875 + 1,000 = 60,875

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