2019 Payroll Parameters

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Payroll parameters to be implemented in the first half of 2019 are as follows.



Daily Minimum Gross Salary 85,28
Monthly Minimum Gross Salary 2.558,40
Monthly Net Minimum Wage - MLA Included 2.020,91
Monthly Net Minimum Wage - without MLA 1.829,03
Daily SSI Premium Earnings Base / Minimum Limit 85,28
Daily SSI Premium Earnings Base / Maximum Limit 639,60
Monthly SSI Premium Earnings Base / Minimum Limit 2.558,40
Monthly SSI Premium Earnings Base / Maximum Limit 19.188,00
Child Allowance Exception / SSI (2% of min. wage) 51,17
Child Allowance Exception/Income Tax (Over 6) 34,61
Child Allowance Exception/Income Tax (Ages 0-6) 69,23
Family Allowance Exception / SSI (10% of min. wage) 255,84
Daily Meal Allowance Exception / SSI (Cash) 5,12
Daıly Meal Allowance Exception/Income Tax (Meal Card) 19,00
Private Pension+ Private Health Insurance Premium Exception/ Premium earning base 767,52
Taxable Income Bracket /% 15 0 – 18.000
Taxable Income Bracket /% 20 18.000 – 40.000
Taxable Income Bracket /% 27 40.000 – 148.000
Taxable Income Bracket /% 35 Over  148.000
1st  Grade Disability Income Tax Reductıon 1.200
2nd Grade Disability Income Tax Reductıon 650
3rd  Grade Disability Income Tax Reductıon 290
Severance Payment Limit (Try/Year) 6.379,86
Stamp Tax Rate 0,00759


MLA (Minimum Living Allowance)

Marital Status Monthly MLA Amounts
Single/Spouse working + 0 kid 191,88
Single/Spouse working + 1 kid 220,66
Single/Spouse working + 2 kids 249,44
Single/Spouse working + 3 kids 287,82
Single/Spouse working + 4 kids 307,01
Single/Spouse working + 5 kids 326,20
Married + Nonworking Spouse+0 kid 230,26
Married + Nonworking Spouse+1 kid 259,04
Married + Nonworking Spouse+2 kids 287,82
Married + Nonworking Spouse+3 kids 326,20

Witholding Tax Applications Postponed

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Withholding Tax and Monthly Premium Service Document applications, which had been announced earlier to start on 1st October 2018 are now postponed to 1st July 2019.

As is known, it is stipulated by the Law No. 6728 that withholding tax returns and SSI e-declarations to be combined in a single form under the name of “Withholding Tax and Monthly Premium Service Document” and submitted only to the tax offices until the 23rd of the following month.

Now, with the Ministry of Treasury and Finance Communique published in Official Gazette, dated 27 October 2018, numbered 30578, the application of Withholding Tax and Monthly Premium Service Documents are postponed to 1st July 2019. Until this date, SSI declarations and withholding tax returns will be submitted separately, as before.

Biometric Photograph for Work Permit

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Ministry of Labor and Social Security announced that in the application of work permit application the photos belong to foreigners must be biometric.

As is known new work permit law “International Workforce Law No. 6735 is entered into force as of 13 August 2016. You can find the full English translation of the said law in our website http://turkishlaborlaw.com/international-workforce-law

The procedures and documents to be submitted are arranged in implementation regulation. Employers who want to employ foreigners are to upload the necessary documents including photos of foreing applicant online in the ministries website.

SSI Premium Support for Employing On-The-Job Trainees Extended

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tll job trainee artSSI premium support for private sector establishments, who employ trained candidates of training-on-the job programs carried out by Turkish Employment Organization (İŞKUR), has been extended to the end of the 2017.

Pursuant to said incentives the employer contribution share of some personnel's social security premiums will be paid from the Unemployment Insurance Fund for certain periods and under some condition stated below.

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