Source-cited draft: payroll & social contributions for Turkey (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Employee social security contribution
14Social Insurance and General Health Insurance Law No. 5510 (https://www.cottgroup.com/en/legislation/item/statutory-deductions-on-payroll-for-2025)
Employee unemployment insurance
1Unemployment Insurance Law No. 4447 (https://www.cottgroup.com/en/legislation/item/statutory-deductions-on-payroll-for-2025)
Employer social security contribution
20.75% of gross wage (general); reduced by a 5-point incentive to 15.75% for qualifying employers/sectorsSocial Insurance and General Health Insurance Law No. 5510 (https://www.cottgroup.com/en/legislation/item/statutory-deductions-on-payroll-for-2025)
Employer unemployment insurance
2Unemployment Insurance Law No. 4447 (https://www.cottgroup.com/en/legislation/item/statutory-deductions-on-payroll-for-2025)
State unemployment insurance contribution
1Unemployment Insurance Law No. 4447 (https://www.cottgroup.com/en/legislation/item/statutory-deductions-on-payroll-for-2025)
SSI earnings floor (2025)
26,005.50Social Insurance and General Health Insurance Law No. 5510 (https://turkishlaborlaw.com/2025-payroll-parameters/)
SSI earnings ceiling (2025)
195,041.40Social Insurance and General Health Insurance Law No. 5510 (https://turkishlaborlaw.com/2025-payroll-parameters/)
Minimum wage (2025)
TRY 26,005.50 gross / TRY 22,104.67 net per monthLabour Law No. 4857 / Minimum Wage Determination Commission (https://turkishlaborlaw.com/2025-payroll-parameters/)
Wage income tax withholding (PAYE-equivalent)
Employer withholds income tax on wages monthly using the progressive 15%–40% schedule; minimum-wage-equivalent portion is exemptIncome Tax Law No. 193 (https://taxsummaries.pwc.com/turkey/individual/other-taxes)
Stamp tax on wages
0.759Stamp Tax Law No. 488 (https://taxsummaries.pwc.com/turkey/individual/other-taxes)
Payroll withholding remittance
Income tax and stamp tax withheld on wages are declared and paid via the monthly withholding (muhtasar/concise) return; SGK premiums declared monthly to SGKIncome Tax Law No. 193; Social Insurance Law No. 5510 (https://taxsummaries.pwc.com/turkey/individual/tax-administration)
Severance pay ceiling (2025)
46,655.43Labour Law No. 1475 (severance provisions) (https://turkishlaborlaw.com/2025-payroll-parameters/)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Employers withhold income tax and social security from wages and remit to the tax office and the Social Security Institution (Sosyal Güvenlik Kurumu, SGK). The 2025 figures below are set under Social Insurance Law No. 5510 and the annual minimum-wage/SSI determinations.
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