How to Calculate Employer Cost in Türkiye
Region: TürkiyeHesaplayıcı2 min read
Short answer
Employer cost in Türkiye is the gross salary plus the employer social security premium and the 2% employer unemployment premium. In 2026 the employer social security share is 21.75%; the general Treasury discount brings it to 19.75%, and 16.75% in manufacturing. For example, 50,000 TRY gross costs the employer 60,875 TRY a month, or 730,500 TRY a year.
Formula
employer cost = gross + min(gross; ceiling) × employer SGK rate + min(gross; ceiling) × 2%
- gross: the monthly gross salary
- ceiling: the social security earnings ceiling, 297,270 TRY a month in 2026
- employer SGK rate:
12% long-term + 2.25% short-term + 7.5% health − Treasury discount - Treasury discount: 2 percentage points in general and 5 in manufacturing in 2026 (Law 5510 art. 81; Law 7566 art. 23)
- 2%: the employer unemployment insurance premium
Step-by-step example
January 2026, a gross salary of 50,000 TRY, the general Treasury discount:
- Premium base: min(50,000; 297,270) = 50,000 TRY.
- Employer SGK: 50,000 × 19.75% = 9,875 TRY.
- Employer unemployment: 50,000 × 2% = 1,000 TRY.
- Employer cost: 50,000 + 9,875 + 1,000 = 60,875 TRY.
If the gross stays the same all year, the yearly cost is 730,500 TRY. In the same month the employee takes home 40,207.53 TRY net.
Employer cost by discount
2026, monthly cost:
| Gross salary | General (2 points) | Manufacturing (5 points) | No discount |
|---|---|---|---|
| 33,030 TRY (minimum wage) | 40,214.03 TRY | 39,223.13 TRY | 40,874.63 TRY |
| 50,000 TRY | 60,875 TRY | 59,375 TRY | 61,875 TRY |
The minimum wage row matches the 2026 ÇSGB table. At 50,000 TRY gross the employer social security share is 9,875 TRY with the general discount, 8,375 TRY in manufacturing and 10,875 TRY with no discount.
What changes the cost
- The ceiling: premiums are taken only up to 297,270 TRY. A gross salary of 350,000 TRY costs 414,656.23 TRY a month.
- A net salary agreement: a net pay of 40,000 TRY in January 2026 needs 49,709.72 TRY gross, which costs the employer 60,521.58 TRY.
- The discount’s conditions: only an employer that meets them, such as having no overdue premium debt, can use the Treasury discount.
- What is left out: meal cards, private health insurance, private pension contributions, severance provisions and other incentives are not in this formula.
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
Employee social security
employee SGK = min(gross; ceiling) × 14%
employee SGK = min(50,000; 297,270) × 14% = 7,000
Employee unemployment insurance
unemployment insurance = min(gross; ceiling) × 1%
unemployment insurance = min(50,000; 297,270) × 1% = 500
Income tax base
tax base = gross − employee SGK − unemployment insurance
tax base = 50,000 − 7,000 − 500 = 42,500
Cumulative tax base
cumulative base = earlier months + tax base
cumulative base = 0 + 42,500 = 42,500
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
Minimum wage exemption
minimum wage exemption = tax(minimum wage)
minimum wage exemption = tax(33,030) = 4,211.33
Income tax due
income tax = income tax before the exemption − minimum wage exemption
income tax = 6,375 − 4,211.33 = 2,163.67
Stamp duty
stamp duty = (gross − minimum wage) × 7.59 per mille
stamp duty = (50,000 − 33,030) × 7.59 per mille = 128.8
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
Employer cost
employer cost = gross + employer SGK (19.75%) + employer unemployment (2%)
employer cost = 50,000 + 9,875 + 1,000 = 60,875