Employer cost in Türkiye 2026: employer cost and net pay on 33,030 TL
This calculator starts at 33,030 TL and exposes the general two-point and manufacturing five-point SGK cases with their different employer totals.
Monthly employer-cost calculator
| Employee: Pension (malullük, yaşlılık, ölüm) | ₺2,972.70 |
|---|---|
| Employee: General health insurance | ₺1,651.50 |
| Employee: Unemployment insurance | ₺330.30 |
| Income tax | ₺0.00 |
| Other wage taxes | ₺0.00 |
| Net pay | ₺28,075.50 |
| Employer: Long-term insurance | ₺3,303.00 |
| Employer: General health insurance | ₺2,477.25 |
| Employer: Short-term insurance | ₺743.17 |
| Employer: Employer unemployment insurance | ₺660.60 |
| Total employer cost | ₺40,214.03 |
The USD comparison for Turkey remains unpublished until a verified exchange rate is available for the calculation date.
How each line is calculated
The employee Pension (malullük, yaşlılık, ölüm) contribution is 9% of gross pay, calculated on the applicable gross-pay base, with the monthly contribution base capped at 297270 TRY; the source is SGK — Premium rates.
The employee General health insurance contribution is 5% of gross pay, calculated on the applicable gross-pay base, with the monthly contribution base capped at 297270 TRY; the source is SGK — Premium rates.
The employee Unemployment insurance contribution is 1% of gross pay, calculated on the applicable gross-pay base, with the monthly contribution base capped at 297270 TRY; the source is GİB — Asgari ücretin hesabı.
The employer Long-term insurance contribution is 12% of gross pay, calculated on the applicable gross-pay base, with the monthly contribution base capped at 297270 TRY; the source is SGK — Premium rates.
The employer General health insurance contribution is 7.5% of gross pay, calculated on the applicable gross-pay base, with the monthly contribution base capped at 297270 TRY; the source is SGK — Premium rates.
The employer Short-term insurance contribution is 2.25% of gross pay, calculated on the applicable gross-pay base, with no verified monthly cap published; the source is SGK — Premium rates.
The employer Employer unemployment insurance contribution is 2% of gross pay, calculated on the applicable gross-pay base, with no verified monthly cap published; the source is SGK — Premium rates.
In the calculator view for Turkey, income tax is a progressive_annual charge on gross minus employee contributions, using the published brackets 190,000 / 400,000 / 1,500,000 / 5,300,000 TRY thresholds; 15% / 20% / 27% / 35% / 40%; no verified exemption is recorded, and the source is GİB — 2026 income-tax tariff.
Worked example at 33030
- Gross pay: ₺33,030.00.
- Net pay: ₺28,075.50 = ₺33,030.00 − ₺4,954.50 − ₺0.00 − ₺0.00.
- Employer contributions: ₺7,184.02.
- Total employer cost: ₺40,214.03.
The general two-point case produces the recorded 40,214.03 TL employer cost at 33,030 TL gross, while the qualifying manufacturing five-point case produces 39,223.13 TL under the same employee-side assumptions.
Gross salary ladder
| Fact | Published value | ||
|---|---|---|---|
| 1× gross | ₺33,030.00 | ₺28,075.50 | ₺40,214.03 |
| 1.5× gross | ₺49,545.00 | ₺35,796.26 | ₺60,321.04 |
| 2× gross | ₺66,060.00 | ₺47,728.35 | ₺80,428.05 |
| 3× gross | ₺99,090.00 | ₺71,592.52 | ₺120,642.07 |
What this calculator leaves out
The following conditions are outside the Turkey calculator and must be checked before payroll use.
The two-point and five-point reductions apply only when the employer meets SGK filing, payment, debt, undeclared-worker and workplace conditions, so eligibility must be confirmed before relying on either total.
Manufacturing eligibility changes the first employer contribution component through 31 December 2026, but it does not remove the verified 297,270 TL monthly prime-earnings ceiling or other payroll duties.
Higher wages can cross the progressive annual income-tax brackets and the contribution ceiling, so the minimum-wage example should not be copied as the result for an ordinary higher-paid employee.