Employer Cost Calculator

The cost of an employee to the employer in Turkey is gross salary + employer social security (SGK) contributions + employer unemployment insurance. Income tax and stamp duty are withheld from the employee's gross salary, so they do not change the employer's cost; with a constant gross salary the annual cost is exactly 12 times the monthly cost.

2026 employer contribution rates

Branch	Rate	Legal basis
Short-term insurance	2.25%	Law 5510 art. 81/1-c
Disability, old-age and survivors' insurance	12%	Law 5510 art. 81/1-a (raised from 11% by Law 7566 from January 2026)
General health insurance	7.5%	Law 5510 art. 81/1-f
Unemployment insurance	2%	Law 4447 art. 49
Treasury reduction	−2 points (−5 points in manufacturing until 31.12.2026)	Law 5510 art. 81/1-ı; provisional art. 108

Contributions are levied on the earnings subject to contributions (PEK): the gross salary limited to the floor of TRY 1,101.00 per day (TRY 33,030.00 a month) and the ceiling of TRY 9,909.00 per day (TRY 297,270.00 a month; the ceiling multiplier rose from 7.5 to 9 under Law 7566), Law 5510 art. 82. Earnings above the ceiling carry no contributions.

Employer cost from a net salary

In net mode the calculator finds, in closed form, the gross salary that yields the net you enter, taking into account the cumulative income tax tariff (Income Tax Law art. 103), the minimum wage income tax exemption (art. 23/18), the stamp duty exemption and the SGK ceiling. The payroll is then recomputed from that gross; because of rounding the recomputed net can differ from your entry by 1–2 kuruş. A net below the minimum wage net is raised to the minimum wage and flagged.

Minimum wage support

Under provisional article 112 of Law 5510, eligible employers receive TRY 42.33 per employee per day in 2026 (TRY 1,269.90 for 30 days), offset against the contributions payable. Switch it on only if your workplace qualifies.