| 2019 PAYROLL PARAMETERS |
| | | |
| | 01.01.2019 – 30.06.2019 | 01.07.2019 – 31.12.2019 |
| Minimum Wage – Daily Gross | ₺85,28 | ₺85,28 |
| | | |
| Minimum Wage – Monthly Gross | ₺2.558,40 | ₺2.558,40 |
| | | |
| Minimum Wage – Monthly Net – (MLA Included) | ₺2.020,91 | ₺2.020,91 |
| | | |
| Minimum Wage – Monthly Net – (Without MLA) | ₺1.829,03 | ₺1.829,03 |
| | | |
| Daily SSI Premium Earnings Base/Minimum Limit | ₺85,28 | ₺85,28 |
| | | |
| Daily SSI Premium Earnings Base/Maximum Limit | ₺639,60 | ₺639,60 |
| | | |
| Monthly SSI Premium Earnings Base/Minimum Limit | ₺2.558,40 | ₺2.558,40 |
| | | |
| Monthly SSI Premium Earnings Base/Maximum Limit | ₺19.188,00 | ₺19.188,00 |
| | | |
| Child Allowance Exception/SSI | ₺51,17 | ₺51,17 |
| | | |
| Child Allowance Exception/Income Tax(over 8) | ₺32,65 | ₺34,61 |
| | | |
| Child Allowance Exception/Income Tax(ages 0-6) | ₺65,30 | ₺69,23 |
| | | |
| Family Allowance Exception/SSI | ₺255,84 | ₺255,84 |
| | | |
| Family Allowance Exception/Income Tax *Public | ₺278,69 | ₺295,47 |
| | | |
| Meal Allowance (Cash) Exception/SSI | ₺5,12 | ₺5,12 |
| | | |
| Meal Allowance (Card) Exception/Income Tax | ₺19,00 | ₺19,00 |
| | | |
| 1. Vergi Dilimi % 15 | 0 – 18.000 | 0 – 18.000 |
| | | |
| 2. Tax Bracket % 20 | 18.000 – 40.000 | 18.000 – 40.000 |
| | | |
| 3. Tax Bracket % 27 | 40.000 – 148.000 | 40.000 – 148.000 |
| | | |
| 4. Tax Bracket % 35 | 148.000 + | 148.000 + |
| | | |
| SSI Exemption on Private Health Ins. & Pension | ₺767,52 | ₺767,52 |
| | | |
| 1. Degree Disability Tax Benefit | ₺1.200,00 | ₺1.200,00 |
| | | |
| 2. Degree Disability Tax Benefit | ₺650,00 | ₺650,00 |
| | | |
| 3. Degree Disability Tax Benefit | ₺290,00 | ₺290,00 |
| | | |
| Severance Payment Cap | ₺6.017,60 | ₺6.379,86 |
| | | |
| Stamp Tax Rate | Binde 7,59 | Binde 7,59 |
| | | |
| MLA | |
| Marital Status | Monthly MLA |
| Singe/Spouse working +0 kid | ₺191,88 | ₺191,88 |
| | | |
| Singe/Spouse working +1 kid | ₺220,66 | ₺220,66 |
| | | |
| Singe/Spouse working +2 kids | ₺249,44 | ₺249,44 |
| | | |
| Singe/Spouse working +3 kids | ₺287,82 | ₺287,82 |
| | | |
| Singe/Spouse working +4 kids | ₺307,01 | ₺307,01 |
| | | |
| Singe/Spouse working +5 kids | ₺326,20 | ₺326,20 |
| | | |
| Married/Non-working Spouse +0 kid | ₺230,26 | ₺230,26 |
| | | |
| Married/Non-working Spouse +1 kid | ₺259,04 | ₺259,04 |
| | | |
| Married/Non-working Spouse +2 kids | ₺287,82 | ₺287,82 |
| | | |
| Married/Non-working Spouse +3 kids | ₺326,20 | ₺326,20 |
Turkish Labor Law
