Turkish Labor Law
| 2024 PAYROLL PARAMETERS | ||
| Minimum Wage | 01.01.2024 – 30.06.2024 | 01.07.2024 – 31.12.2024 |
| Minimum Wage – Monthly Gross | 20.002,50 | 20.002,50 |
| Minimum Wage – Monthly Net | 17.002,12 | 17.002,12 |
| Minimum Wage – Daily Gross | 666,75 | 666,75 |
| Minimum Wage – Hourly Gross | 88,90 | 88,90 |
| Minimum Wage – Monthly Gross / Miners | 40.005,00 | 40.005,00 |
| Intern Fee /Workplace w/ 20+ Employees | 5.100,64 | 5.100,64 |
| Intern Fee /Workplace w/ less than 20 Employees | 2.550,32 | 2.550,32 |
| Intern Fee / Engineering Student | 8.501,06 | 8.501,06 |
| Apprenticeship Fee | 5.100,64 | 5.100,64 |
| SSI Parameters | ||
| Minimum SSI Premium Base – Daily | 666,75 | 666,75 |
| Maximum SSI Premium Base – Daily | 5.000,63 | 5.000,63 |
| Minimum SSI Premium Base – Monthly | 20.002,50 | 20.002,50 |
| Maximum SSI Premium Base – Monthly | 150.018,90 | 150.018,90 |
| SSI Exemption on Child Support Allowance | 400,05 | 400,05 |
| SSI Exemption on Family Support Allowance | 2000,25 | 2000,25 |
| Meal Allowance (Cash) / SSI | 157,69 | 157,69 |
| Meal Allowance (Card) / SSI | 157,69 | 157,69 |
| SSI Exemption on Private Health Ins. & Pension | 6.000,75 | 6.000,75 |
| Income Tax Parameters | ||
| 1. Tax Bracket % 15 | 0 – 110.000 | 0 – 110.000 |
| 2. Tax Bracket % 20 | 110.000 – 230.000 | 110.000 – 230.000 |
| 3. Tax Bracket % 27 | 230.000 – 870.000 | 230.000 – 870.000 |
| 4. Tax Bracket % 35 | 870.000 – 3.000.000 | 870.000 – 3.000.000 |
| 5. Tax Bracket % 40 | 3.000.000 + | 3.000.000 + |
| Child Support (0-6 years old) Tax Exemption | 380,44 | 453,90 |
| Child Support (6+ years old) Tax Exemption | 190,22 | 226,95 |
| Family Support Tax Exemption (For Civil Servants) | 1729,46 | 2.063,42 |
| Meal Allowance (Card) Tax Exemption | 170,00 | 170,00 |
| Transportation Allowance (Card) Tax Exemption | 88,00 | 88,00 |
| 1. Degree Disability Tax Benefit | 6.900 | 6.900 |
| 2. Degree Disability Tax Benefit | 4.000 | 4.000 |
| 3. Degree Disability Tax Benefit | 1.700 | 1.700 |
| Stamp Tax Parameters | ||
| Stamp Tax Rate | 0,759% | 0,759% |
| Meal Allowance Exemption (Cash) | 170,00 | 170,00 |
| Severance Payment Cap | 35.058,58 | 41.828,42 |
| Allowances | ||
| Nursing Allowance | 857 | 857 |
| Unemployment Allowance / Minimum – Daily Net | 264,68 | 264,68 |
| Unemployment Allowance / Minimum – Monthly Net | 7.940,27 | 7.940,27 |
| Unemployment Allowance / Maximum – Daily Net | 529,35 | 529,35 |
| Unemployment Allowance / Maximum – Monthly Net | 15.880,54 | 15.880,54 |
| Medical Leave Allow. Outpatient / Minimum – Daily | 444,50 | 444,50 |
| Medical Leave Allow. Outpatient / Maximum – Daily | 3333,75 | 3333,75 |
| Medical Leave Allow. Inpatient / Minimum – Daily | 333,38 | 333,38 |
| Medical Leave Allow. Inpatient / Maximum – Daily | 2500,31 | 2500,31 |
| Half-Time Employment Allowance (Daily/Net) | 661,69 | 661,69 |
Breaking News
- 2024 Tax Tariff
- 2024 First Term Family and Child Allowance Income Tax Exemption
- 2024 First Term Severance Pay Ceiling Announced
- 2024 Family and Child Allowance SSI Exemption Amounts
- 2024 Travel and Food Allowance Income Tax Exemptions
- Disabled Tax Deduction Amounts for 2024
- Wages of Foreign Employees in 2024
- Intern Wages for 2024
- Minimum Wage Calculation for 2024
- 2023 Second Half Child Allowance and Family Allowance Income Tax Exemption