| 2020 PAYROLL PARAMETERS |
| | |
| 01.01.2020 – 30.06.2020 | 01.07.2020 – 31.12.2020 |
| Minimum Wage – Daily Gross | ₺98,10 | ₺98,10 |
| | |
| Minimum Wage – Monthly Gross | ₺2.943,00 | ₺2.943,00 |
| | |
| Minimum Wage – Monthly Net – (MLA Included) | ₺2.324,70 | ₺2.324,70 |
| | |
| Minimum Wage – Monthly Net – (Without MLA) | ₺2.103,97 | ₺2.103,97 |
| | |
| Daily SSI Premium Earnings Base/Minimum Limit | ₺98,10 | ₺98,10 |
| | |
| Daily SSI Premium Earnings Base/Maximum Limit | ₺735,75 | ₺735,75 |
| | |
| Monthly SSI Premium Earnings Base/Minimum Limit | ₺2.943,00 | ₺2.943,00 |
| | |
| Monthly SSI Premium Earnings Base/Maximum Limit | ₺22.072,50 | ₺22.072,50 |
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| Child Allowance Exception/SSI | ₺58,86 | ₺58,86 |
| | |
| Child Allowance Exception/Income Tax(over 6) | ₺36,52 | ₺38,62 |
| | |
| Child Allowance Exception/Income Tax (ages 0-6) | ₺73,03 | ₺77,23 |
| | |
| Family Allowance Exception/SSI | ₺294,30 | ₺294,30 |
| | |
| Family Allowance Exception/Income Tax *Public | ₺332,00 | ₺351,09 |
| | |
| Meal Allowance (Cash) Exception/SSI | ₺5,89 | ₺5,89 |
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| Meal Allowance (Card) Exception/Income Tax | ₺23,00 | ₺23,00 |
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| 1. Tax Bracket % 15 | 0 – 22.000 | 0 – 22.000 |
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| 2. Tax Bracket % 20 | 22.000 – 49.000 | 22.000 – 49.000 |
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| 3. Tax Bracket % 27 | 49.000 – 180.000 | 49.000 – 180.000 |
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| 4. Tax Bracket % 35 | 180.000 – 600.000 | 180.000 – 600.000 |
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| 5. Tax Bracket % 40 | 600.000+ | 600.000+ |
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| SSI Exemption on Private Health Ins. & Pension | ₺882,90 | ₺882,90 |
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| 1. Degree Disability Tax Benefit | ₺1.400,00 | ₺1.400,00 |
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| 2. Degree Disability Tax Benefit | ₺790,00 | ₺790,00 |
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| 3. Degree Disability Tax Benefit | ₺350,00 | ₺350,00 |
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| Severance Payment Cap | ₺6.730,15 | ₺7.117,17 |
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| Stamp Tax Rate | Binde 7,59 | Binde 7,59 |
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| MLA |
| Marital Status | Monthly MLA |
| Singe/Spouse working +0 kid | ₺220,73 | ₺220,73 |
| | |
| Singe/Spouse working +1 kid | ₺253,83 | ₺253,83 |
| | |
| Singe/Spouse working +2 kids | ₺286,94 | ₺286,94 |
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| Singe/Spouse working +3 kids | ₺331,09 | ₺331,09 |
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| Singe/Spouse working +4 kids | ₺353,16 | ₺353,16 |
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| Singe/Spouse working +5 kids | ₺375,23 | ₺375,23 |
| | |
| Married/Non-working Spouse +0 kid | ₺264,87 | ₺264,87 |
| | |
| Married/Non-working Spouse +1 kid | ₺297,98 | ₺297,98 |
| | |
| Married/Non-working Spouse +2 kids | ₺331,09 | ₺331,09 |
| | |
| Married/Non-working Spouse +3 kids | ₺375,23 | ₺375,23 |
Turkish Labor Law
