Employer Social Security Contribution Calculator

Employer social security contributions in Turkey are levied on the earnings subject to contributions (PEK): SGK-subject gross earnings limited to a floor and a ceiling proportional to the contribution days (Law 5510 art. 82). In 2026 the daily floor is TRY 1,101.00 and the daily ceiling TRY 9,909.00 (TRY 33,030.00 and TRY 297,270.00 for 30 days).

2026 rates

Contribution	Employer	Employee	Legal basis
Short-term insurance	2.25%	—	Law 5510 art. 81/1-c
Disability, old-age and survivors	12%	9%	Law 5510 art. 81/1-a (Law 7566)
General health insurance	7.5%	5%	Law 5510 art. 81/1-f
Unemployment insurance	2%	1%	Law 4447 art. 49

Treasury reduction: under art. 81/1-ı the treasury pays 2 points of a private employer's pension contribution (4–5 points before 2026); manufacturing workplaces get 5 points until 31.12.2026 (provisional art. 108). The employer SGK rate is therefore 19.75% instead of 21.75% in general, and 16.75% in manufacturing.

Minimum wage support: under provisional art. 112, eligible employers receive TRY 42.33 per contribution day in 2026, offset against the contributions payable.

The calculator shows the total contributions reported to SGK (employee + employer, before support) and the employer's net contribution burden (employer contributions − support). For partial months (joining, leaving, unpaid leave) enter the contribution days; the floor and ceiling shrink accordingly.