Employee Social Security Contribution Calculator

The SGK contribution withheld from an employee's gross pay in Turkey is levied on the earnings subject to contributions (PEK, the "SGK base"), Law 5510 arts. 80 and 82. PEK is the SGK-subject gross earnings limited to a floor and a ceiling proportional to the contribution days:

• Floor: TRY 1,101.00 per day in 2026, TRY 33,030.00 for 30 days (the gross minimum wage). Lower earnings still pay contributions on the floor.
• Ceiling: TRY 9,909.00 per day in 2026, TRY 297,270.00 for 30 days. Law 7566 raised the ceiling from 7.5 to 9 times the floor from 1 January 2026. Earnings above the ceiling carry no contributions.

Employee rates

Contribution	Rate	Legal basis
Disability, old-age and survivors	9%	Law 5510 art. 81/1-a
General health insurance	5%	Law 5510 art. 81/1-f
Employee SGK total	14%
Employee unemployment insurance	1%	Law 4447 art. 49

The total employee deduction is 15% of PEK. It is deducted from the income tax base; use the gross-to-net salary calculator for tax and net pay.