Turkish Labor Law
| 2023 PAYROLL PARAMETERS | ||
| Minimum Wage | 01.01.2023 – 30.06.2023 | 01.07.2023 – 31.12.2023 |
| Minimum Wage – Monthly Gross | 10.008,00 | 13.414,50 |
| Minimum Wage – Monthly Net | 8.506,80 | 11.402,32 |
| Minimum Wage – Daily Gross | 333,60 | 447,15 |
| Minimum Wage – Hourly Gross | 44,48 | 59,62 |
| Minimum Wage – Monthly Gross /Miners | 20.016,00 | 26.829,00 |
| Intern Fee /Workplace w/ 20+ Employees | 2.552,04 | 3.420,70 |
| Intern Fee /Workplace w/ less than 20 Employees | 1.276,02 | 1.710,35 |
| Intern Fee /Engineering Student | 2.977,38 | 3.990,81 |
| Apprenticeship Fee | 2.552,04 | 3.420,70 |
| SSI Parameters | ||
| Minimum SSI Premium Base – Daily | 333,60 | 447,15 |
| Maximum SSI Premium Base – Daily | 2.502,00 | 3.353,63 |
| Minimum SSI Premium Base – Monthly | 10.008,00 | 13.414,50 |
| Maximum SSI Premium Base – Monthly | 75.060,00 | 100.608,75 |
| SSI Exemption on Child Support Allowance | 200,16 | 268,29 |
| SSI Exemption on Family Support Allowance | 1000,80 | 1341,45 |
| Meal Allowance (Cash) / SSI | 78,90 | 105,75 |
| Meal Allowance (Cash) / IT | 110,00 | 105,75 |
| SSI Exemption on Private Health Ins. & Pension | 3.002,40 | 4.024,35 |
| Income Tax Parameters | ||
| 1. Tax Bracket 15% | 0 – 70.000 | 0 – 70.000 |
| 2. Tax Bracket 20% | 70.000 – 150.000 | 70.000 – 150.000 |
| 3. Tax Bracket 27% | 150.000 – 550.000 | 150.000 – 550.000 |
| 4. Tax Bracket 35% | 550.000 – 1.900.000 | 550.000 – 1.900.000 |
| 5. Tax Bracket 40% | 1.900.000 + | 1.900.000 + |
| Child Support (0-6 years old) Tax Exemption | 216,84 | 254,90 |
| Child Support (6+ years old) Tax Exemption | 108,42 | 127,45 |
| Family Support Tax Exemption (For Civil Servants) | 985,76 | 1158,77 |
| Meal Allowance (Card) SSI Exemption | 78,90 | 78,90 |
| Meal Allowance (Card) Tax Exemption | 110,00 | 110,00 |
| Transportation Allowance (Card) Tax Exemption | 56,00 | 56,00 |
| 1. Degree Disability Tax Benefit | 4.400 | 4.400 |
| 2. Degree Disability Tax Benefit | 2.600 | 2.600 |
| 3. Degree Disability Tax Benefit | 1.100 | 1.100 |
| Stamp Tax Parameters | ||
| Stamp Tax Rate | 0,759% | 0,759% |
| Meal Allowance Exemption (Cash) | 110.00 | 110.00 |
| Severance Payment Cap | ||
| Severance Payment Base Cap | 19.982,83 ₺ | 23.489,83 |
| Allowances | ||
| Nursing Allowance | 520 | 520 |
| Unemployment Allowance / Minimum – DailyNet | 132,43 | 177,50 |
| Unemployment Allowance Daily / Minimum – Monthly Net | 3.972,82 | 5.325,07 |
| Unemployment Allowance / Maximum – Daily Net | 264,85 | 355,00 |
| Unemployment Allowance / Maximum – Monthly Net | 7.945,63 | 10.650,15 |
| Medical Leave Allow. Outpatient / Minimum – Daily | 222,40 | 298,10 |
| Medical Leave Allow. Outpatient / Maximum – Daily | 1668,00 | 2235,75 |
| Medical Leave Allow. Inpatient / Minimum – Daily | 166,80 | 223,58 |
| Medical Leave Allow. Inpatient / Maximum – Daily | 1251,00 | 1676,81 |
| Half-Time Employment Allowance (Daily/Net) | 331,07 | 443,76 |