Turkish Labor Law
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In Turkey, Payroll Parameters are strictly connected with minimum wage usually determined twice to cover the first and second half of the year; however as an exception minimum wage of 2016 has been raised for ones and will be the same all along the 2016. As result of this only a few items, most important of which is the cap of severance pay have been changed as it will be seen table below.
| 2016 PARAMETERS-FIRST AND SECOND HALF | ||
| APPLICATION NAMES | FIRST HALF | SECOND HALF |
| DATES | 01.01-30.06.2016 | 01.07-31.12.2016 |
| CURRENCY | TRY | TRY |
| DAILY MINIMUM GROSS SALARY | 54,9 | 54,9 |
| MONTHLY MINIMUM GROSS SALARY | 1.647,00 | 1.647,00 |
| DAILY SSI PREMIUM EARNINGS BASE/Minimum LIMIT | 54,9 | 54,9 |
| DAILY SSI PREMIUM EARNINGS BASE/Maximum LIMIT | 356,85 | 356,85 |
| MONTHLY SSI PREMIUM EARNINGS BASE/Minimum LIMIT | 1.647,00 | 1.647,00 |
| MONTHLY SSI PREMIUM EARNINGS BASE/Max. LIMIT | 10.705,50 | 10.705,50 |
| CHILD ALLOWANCE EXCEPTION/SSI | 32,94 | 32,94 |
| CHILD ALLOWANCE EXCEPTION/INCOME TAX (over 6) | 22,2 | 23,31* |
| CHILD ALLOWANCE EXCEPTION/INCOME TAX (ages 0-6) | 44,41 | 46,63* |
| FAMILY ALLOWANCE EXCEPTION/SSI | 164,7 | 164,7 |
| FAMILY ALLOWANCE EXCEPTION/income tax/government | 189,54 | 199,01* |
| DAILY MEAL ALLOWANCE EXCEPTION/SSI | 3,29 | 3,29 |
| DAILY MEAL ALLOWANCE EXCEPTION/INCOME TAX | 13,7 | 13,7 |
| Private Pension+ private health insurance premium exception/premium earning base | 494,1 | 494,1 |
| TAXABLE INCOME BRACKET /% 15 | 0 – 12.600 | 0 – 12.600 |
| TAXABLE INCOME BRACKET /% 20 | 12.600 – 30.000 | 12.600 – 30.000 |
| TAXABLE INCOME BRACKET /% 27 | 30.000 – 110.000 | 30.000 – 110.000 |
| TAXABLE INCOME BRACKET /% 35 | over 110.000 | over 110.000 |
| 1st GRADE DISABILITY INCOME TAX REDUCTION | 900 | 900 |
| 2nd GRADE DISABILITY INCOME TAX REDUCTION | 460 | 460 |
| 3rd GRADE DISABILITY INCOME TAX REDUCTION | 210 | 210 |
| SEVERANCE AMOUNT LIMIT (TRY/Year) | 4.092,53 | 4297,21* |
| STAMP TAX RATE | 0,00759 | 0,00759 |
| MINIMUM LIVING ALLOWANCE | ||
| Marital Status | Monthly MLA Amount | Monthly MLA Amount |
| Single/Spouse working + 0 kid | 123,53 | 123,53 |
| Single/Spouse working+ 1 kids | 142,05 | 142,05 |
| Single/Spouse working+ 2 kids | 160,58 | 160,58 |
| Single/Spouse working + 3 kids | 185,29 | 185,29 |
| Single/Spouse working + 4 kids | 197,64 | 197,64 |
| Single/Spouse working + 5 kids | 209,99 | 209,99 |
| Married+Non working Spouse+0 kid | 148,23 | 148,23 |
| Married+Non working Spouse+1 kid | 166,76 | 166,76 |
| Married+Non working Spouse+2 kids | 185,29 | 185,29 |
| Married+Non working Spouse+3 kids | 209,99 | 209,99 |
