Türkiye Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN TÜRKİYE. 1. TWO STRUCTURAL CHANGES LANDED ON 1 JANUARY 2026 AND BOTH ARE EASY TO MISS. Law 7566 (Resmî Gazete 19.12.2025, No. 33112) (a) raised the long-term (invalidity/old-age/survivors) contribution from 20 % to 21 %, entirely on the employer, taking the employer's share from 11 % to 12 %; and (b) raised the contribution ceiling from 7,5 times to 9 times the daily minimum earnings. The headline totals are now 15 % employee and 23,75 % employer, 38,75 % combined, against 15 % and 22,75 % / 37,75 % in 2025. A record that still says "the Turkish ceiling is 7.5 × the minimum wage" is describing 2025. 2. THE CEILING IS NOW 9 × THE FLOOR, NOT 7,5 ×. For 2026: floor TRY 1.101,00 per day and TRY 33.030,00 per month (the gross minimum wage); ceiling TRY 9.909,00 per day and TRY 297.270,00 per month. The change raised the maximum monthly SGK+unemployment charge by roughly a fifth for high earners, and it is a pure headroom increase — the rates on the way up did not change apart from the one point above. 3. THE FLOOR IS A FLOOR, NOT AN EXEMPTION. "Günlük kazançları alt sınırın altında olan sigortalılar ile ücretsiz çalışan sigortalıların günlük kazançları alt sınır üzerinden … hesaplanır" — an employee paid below the minimum wage, or working unpaid, is still charged on the minimum wage. There is no low-earner relief. 4. THE FIVE-POINT DISCOUNT IS NO LONGER FIVE POINTS FOR MOST EMPLOYERS. The Treasury incentive under 5510 m. 81/1(ı) is applied against the EMPLOYER's long-term share only. From 1 January 2026, per art. 23 of Law 7566: employers in the MANUFACTURING sector keep the full 5 points until 31 December 2026 (extendable by Presidential decision to 31 December 2027), while employers OUTSIDE manufacturing, who had been receiving 4 points, receive only 2 points. So the effective employer long-term share is 7 % in manufacturing, 10 % elsewhere, against the statutory 12 %; effective employer totals are 18,75 % and 21,75 % respectively. Serve the statutory 12 % / 23,75 % and apply the incentive as a per-employer, per-month adjustment — it is conditional on the employer having filed and paid on time, having no SGK debt, and not having undeclared or mis-declared employees, and it is lost for the month if any of those fails. 5. THE BASE IS BROADER THAN GROSS SALARY IN ONE DIRECTION AND NARROWER IN ANOTHER. Included: wages EARNED in the month whether or not paid, bonuses and premiums actually paid in the month, employer payments into private health insurance and the individual pension system above the exempt amount, and — a classic error — YOL PARASI, the commuting allowance, which SGK states in terms is fully within the base. Excluded entirely: in-kind benefits (ayni yardımlar) of any value, cash payments for death, birth and marriage of any amount, genuine business-travel allowances (görev yollukları, provable by document), severance pay (kıdem tazminatı), notice pay (ihbar tazminatı), bad-faith compensation, and cash-handling indemnity (kasa tazminatı) paid to an employee actually responsible for cash or valuables. Partially excluded for 2026: meal allowance up to TRY 158,00 per day actually worked where no meal is provided on site; child allowance up to TRY 660,60 a month per child for a maximum of two children; family allowance up to TRY 3.303,00 a month where the spouse does not work and draws no SGK income; private health insurance and individual pension contributions up to 30 % of the monthly minimum wage. Everything else, "her ne adla yapılırsa yapılsın", is in the base, and exemptions granted by other statutes are expressly disregarded. 6. NON-WAGE PAYMENTS THAT BREACH THE CEILING ARE CARRIED FORWARD, NOT LOST. Where salary plus a bonus exceeds the monthly ceiling, the excess PART OF THE NON-WAGE PAYMENT is carried into the following months' contribution base, for at most the next two months. Where the employee has no contribution days in the payment month (unpaid leave, sickness), the non-wage payment is likewise pushed into the following two months, and if no wage entitlement arises in either, it drops out of the base altogether. An engine that simply truncates at the ceiling under-collects. 7. UNUSED ANNUAL LEAVE PAID ON TERMINATION IS CAPPED DIFFERENTLY. On termination, accrued unused annual leave pay goes into the month of termination, but the daily contribution base for the days worked in that month is capped at 7,5 times the daily floor — SGK's own text retains 7,5 for this specific carve-out. Do not apply the general 9 × ceiling here. 8. TERMINATION PAYMENTS ARE MOSTLY OUTSIDE THE BASE, WITH ONE BIG EXCEPTION. Severance and notice pay carry no contributions. But where a dismissal is judicially held invalid and the employee applies to return within ten working days, up to four months' back pay and other entitlements ARE subject to contributions — including unemployment insurance — whether or not the employer takes the employee back, and those months count as contribution days. 9. THE PUBLIC SECTOR RUNS A DIFFERENT CONTRIBUTION MONTH. Private-sector employers declare on a calendar month; public-sector employers declare from the 15th of one month to the 14th of the next, so the transition period 15/12/2025–14/1/2026 is computed at two different daily rates spliced together (TRY 866,85 for 16 days of December 2025 plus TRY 1.101,00 for 14 days of January 2026). An engine assuming calendar months for all employers will misstate the December–January period. 10. APPRENTICES, TRAINEES AND STUDENTS ARE ON HALF THE FLOOR OR ON THE FLOOR. Apprentices and vocational-training students under Law 3308 are charged on 50 % of the minimum wage (TRY 550,50 per day, TRY 16.515,00 per month for 2026). Higher-education interns, part-time student workers under Law 2547 art. 46, publicly funded project scholarship-holders and İŞKUR trainees are charged on the floor itself (TRY 1.101,00 per day, TRY 33.030,00 per month). 11. EMPLOYEES TAKEN ABROAD BY A TURKISH EMPLOYER TO A COUNTRY WITH NO SOCIAL SECURITY AGREEMENT HAVE THEIR OWN, MUCH LOWER CEILING: 3 times the floor, i.e. TRY 3.303,00 per day and TRY 99.090,00 per month for 2026, not 9 times. That is a statutory rule in 5510 m. 82 itself, not a concession. 12. WORKING PENSIONERS ARE ON THE SOCIAL SECURITY SUPPORT PREMIUM, NOT ON THE ORDINARY RATES. For a pensioner re-employed under art. 4/1(a) the sosyal güvenlik destek primi is 32,25 % — employer 22,5 % plus 2,25 % short-term branches, insured 7,5 % — with no unemployment insurance. Applying the 38,75 % table to a working pensioner over-collects by 6,5 points. SUB-NATIONAL VARIATION: none in the RATES. The contribution rates and the floor and ceiling are national. Regional differentiation exists only through employment INCENTIVES (for example the additional support available in less-developed provinces under 5510 and 6486), which reduce what an individual employer remits without changing the statutory rate. WHAT WE DO NOT PUT A NUMBER ON: THE FULL INCENTIVE STACK — not modelled. Türkiye operates a large number of overlapping SGK premium incentives, supports and reductions (young/female employment, additional employment, regional, R&D, cultural investment, and more), each with its own eligibility test, its own duration and its own declaration document type. Only the general Treasury incentive under 5510 m. 81/1(ı) is described, and only in narrative, because it is the one that applies to ordinary employers by default. Incentives change what a given employer pays, never the statutory rate served here. ARDUOUS-WORK OCCUPATION LIST — not enumerated. The three supplementary rates are served, but which occupations attract 60, 90 or 180 extra days is a schedule in 5510 m. 40 that is not reproduced here. 4/1(b) (BAĞ-KUR, SELF-EMPLOYED) AND 4/1(c) (CIVIL SERVANT) RATES — outside the scope of an employed-person record. Note only that Law 7566 raised the voluntary-insurance rate to 33 %, the seasonal agricultural rate to 35,5 %, and the part-time top-up and under-10-day domestic rates to 33,5 %, all from 1 January 2026. THE STATE'S 1 % UNEMPLOYMENT CONTRIBUTION AND THE STATE'S GENERAL SHARE — noted, not costed. Neither is an employer charge or an employee deduction. STAMP DUTY ON PAYROLL — not a social contribution and not included, although it appears on the same payslip. SOURCING CAVEATS: The rate table, the arduous-work rates, the support-premium rate, the 2026 floor and ceiling, and the base inclusions and exclusions are read directly off the Sosyal Güvenlik Kurumu's own current pages and are quoted verbatim in the instrument fields. The content and effective date of Law 7566 — the one-point long-term increase, the 7,5 × to 9 × ceiling change, and the reduction of the non-manufacturing Treasury incentive from 4 points to 2 — are corroborated by two independent Turkish social-security practitioner circulars citing the Resmî Gazete of 19.12.2025, No. 33112, and the ceiling change is independently confirmed by the SGK's own 2026 limits page, which states the ceiling as "günlük kazanç alt sınırının 9 katı". I did not open the Resmî Gazete text of Law 7566 itself, so the article numbering attributed to it (mm. 21 and 23) and the 31 December 2026 sunset on the manufacturing five points rest on those circulars rather than on the gazette. The 5510 article references for each branch are the standard ones and are consistent with the SGK table, but I did not open the consolidated text of art. 81.

Get it programmatically

curl https://euroref.dev/v1/tr/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/tr/social-contributions/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/tr/social-contributions

Other Türkiye series: policy interest rate · Statutory legal interest (kanuni faiz) · KDV standard rate (genel katma değer vergisi oranı) · VAT registration threshold · Asgari ücret (national minimum wage, gross monthly) · Ulusal bayram ve genel tatil günleri 2026 · TÜFE consumer price inflation (year-on-year) · Kurumlar vergisi standard rate · Withholding tax rates · Gelir vergisi tarifesi (personal income tax brackets)

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