Turkish Labor Law
You can find payroll parameters valid for 2022 1st term the below:
| 2022 PAYROLL PARAMETERS | ||
| Minimum Wage | 01.01.2022 – 30.06.2022 | 01.07.2022 – 31.12.2022 |
| Minimum Wage – Monthly Gross | 5,004 | 5,004 |
| Minimum Wage – Monthly Net | 4,253.4 | 4,253.4 |
| Minimum Wage – Daily Gross | 166.8 | 166.8 |
| Minimum Wage – Hourly Gross | 22.24 | 22.24 |
| Minimum Wage – Monthly Gross /Miners | 10,008 | 10,008 |
| Intern Fee /Workplace w/ 20+ Employees | 1,276.02 | 1,276.02 |
| Intern Fee /Workplace w/ less than 20 Employees | 638.01 | 638.01 |
| Intern Fee /Engineering Student | 1,488.69 | 1,488.69 |
| Apprenticeship Fee | 1,276.02 | 1,276.02 |
| SSI Parameters | ||
| Minimum SSI Premium Base – Daily | 166.80 | 166.8 |
| Maximum SSI Premium Base – Daily | 1,251 | 1,251 |
| Minimum SSI Premium Base – Monthly | 5,004 | 5,004 |
| Maximum SSI Premium Base – Monthly | 37,530 | 37,530 |
| SSI Exemption on Child Support Allowance | 100.08 | 100.08 |
| SSI Exemption on Family Support Allowance | 500.4 | 500.4 |
| Meal Allowance (Cash) / SSI | 10.01 | 10.01 |
| SSI Exemption on Private Health Ins. & Pension | 1,501.2 | 1,501.2 |
| Income Tax Parameters | ||
| 1. Tax Bracket 15% | 0 – 32,000 | 0 – 32,000 |
| 2. Tax Bracket 20% | 32,000 – 70,000 | 32,000 – 70,000 |
| 3. Tax Bracket 27% | 70,000 – 250,000 | 70,000 – 250,000 |
| 4. Tax Bracket 35% | 250,000 – 880,000 | 250,000 – 880,000 |
| 5. Tax Bracket 40% | 880,000 + | 880,000 + |
| Child Support (6+ years old) Tax Exemption | 58.86 | – |
| Child Support (0-6 years old) Tax Exemption | 117.72 | – |
| Family Support Tax Exemption *Only Civil Servants | 535.17 | – |
| Meal Allowance (Card) Tax Exemption | 34 | 34 |
| Transportation Allowance (Card) Tax Exemption | 17 | 17 |
| 1. Degree Disability Tax Benefit | 2,000 | 2,000 |
| 2. Degree Disability Tax Benefit | 1,170 | 1,170 |
| 3. Degree Disability Tax Benefit | 500 | 500 |
| Stamp Tax Parameters | ||
| Stamp Tax Rate | 0.759% | 0.759% |
| Severance Payment Cap | ||
| Severance Payment Base Cap | 10,848.59 | – |
| Allowances | ||
| Nursing Allowance | 316 | 316 |
| Child Allowance/1. Child (Ministiry of Labor) | ||
| Child Allowance/2. Child (Ministiry of Labor) | ||
| Child Allowance/3. Child (Ministiry of Labor) | ||
| Daily Net Amount | Monthly Net Amount | |
| Unemployment Allowance / Minimum | 66.21 | 1,986.41 |
| Unemployment Allowance / Maximum | 132.43 | 3,972.82 |
| Medical Leave Allow. Outpatient / Minimum | 111.2 | 3,336 |
| Medical Leave Allow. Outpatient / Maximum | 834 | 25,020 |
| Medical Leave Allow. Inpatient / Minimum | 83.4 | 2,502 |
| Medical Leave Allow. Inpatient / Maximum | 625.5 | 18,765 |
| Half-Time Employment After Birth Allowance | 82.77 | 2,483.01 |
