Turkish Labor Law
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State withholdings (Social Security Institution premiums, income tax withholdings, etc.) are calculated in accordance with predetermined parameters. Within that framework, same parameters are subject to change inof January every year. The parameters applicable for the periods January-June and July-December are listed below…
Tariff applicable on the taxation of the income subject to income tax in the year 2009;
| For the income up to 8700 TL | %15 |
| For 8.700 TL. of 22.000 TL, 1.305 TL. and for the rest | %20 |
| For 22.000 TL. of 50.000 TL., 3.965 TL. and for the rest | %27 |
| For 50.000 TL. of the income more than 50.000 TL., 11.525 TL. and for the rest | %35 |
The lower and upper limits that will be the basis for minimum wage and the insurable earnings will be applied as;
Daily minimum wage for employees under the age of 16;
| Between the dates of 01.01.2009-30.06.2009 | 18.90TL |
| Between the dates of 01.07.2009-31.12.2009 | 19.65TL |
Daily minimum wage for employees over the age of 16;
| Between the dates of 01.01.2009-30.06.2009 | 22.20TL. |
| Between the dates of 01.07.2009-31.12.2009 | 23.10TL. |
Accordingly, the monthly rates will be applied as follows;
Monthly minimum wage for employees under the age of 16;
| Between the dates of 01.01.2009-30.06.2009 | 567TL. |
| Between the dates of 01.07.2009-31.12.2009 | 589.50TL. |
Monthly minimum wage for employees over the age of 16;
| Between the dates of 01.01.2009-30.06.2009 | 666TL |
| Between the dates of 01.07.2009-31.12.2009 | 693TL. |
In accordance with the law, the lower and upper limits of insurable earnings will be applied as follows;
Lower and upper limits of daily insurable earnings;
| Between the dates of 01.01.2009-30.06.2009 | 22.20/144.30TL |
| Between the dates of 01.07.2009-31.12.2009 | 23.10/150.15TL. |
Lower and upper limits of monthly insurable earnings;
| Between the dates of 01.01.2009-30.06.2009 | 666/4.329.00TL. |
| Between the dates of 01.07.2009-31.12.2009 | 693/4.504.50TL. |
Exception amounts in calculation of insurable earnings will be applied as follows;
Daily food allowance;
| Between the dates of 01.01.2009-30.06.2009 | 1.33TL. |
| Between the dates of 01.07.2009-31.12.2009 | 1.39TL. |
Children allowance;
| Between the dates of 01.01.2009-30.06.2009 | 13.32TL. |
| Between the dates of 01.07.2009-31.12.2009 | 13.86TL. |
Family allowance;
| Between the dates of 01.01.2009-30.06.2009 | 66.60TL. |
| Between the dates of 01.07.2009-31.12.2009 | 69.30TL. |
Maximum severance payment;
| Between the dates of 01.01.2009-30.06.2009 | 2.260,05TL. |
| Between the dates of 01.07.2009-31.12.2009 | 2.365,16TL. |
Children allowance exempt from income tax;
| Between the dates of 01.01.2009-30.06.2009 | 13.38TL. |
| Between the dates of 01.07.2009-31.12.2009 | 13.98TL. |
Family allowance exempt from income tax/civil service;
| Between the dates of 01.01.2009-30.06.2009 | 80.26TL. |
| Between the dates of 01.07.2009-31.12.2009 | 83.38TL. |
Food allowance exempt from income tax;
| Between the dates of 01.01.2009-30.06.2009 | 10.00TL |
| Between the dates of 01.07.2009-31.12.2009 |
10.00TL. |
