The Turkish payroll parameters presented on this page have been prepared by Datassist experts in accordance with the legislation applicable in Türkiye in 2025. They serve as a reliable reference for employers, HR teams, and payroll professionals managing payroll processes in Türkiye.
| 2025 PAYROLL PARAMETERS | ||
| Minimum Wage | 01.01.2025 – 30.06.2025 | 01.07.2025 – 31.12.2025 |
| Minimum Wage – Monthly Gross | 26.005,50 | 26.005,50 |
| Minimum Wage – Monthly Net | 22.104,67 | 22.104,67 |
| Minimum Wage – Daily Gross | 866,85 | 866,85 |
| Minimum Wage – Hourly Gross | 115,58 | 115,58 |
| Minimum Wage – Monthly Gross / Miners | 52.011,00 | 52.011,00 |
| Intern Fee /Workplace w/ 20+ Employees | 6.631,40 | 6.631,40 |
| Apprenticeship Fee | 13.002,75 | 13.002,75 |
| SSI Parameters | ||
| Minimum SSI Premium Base – Daily | 866,85 | 866,85 |
| Maximum SSI Premium Base – Daily | 6.501,38 | 6.501,38 |
| Minimum SSI Premium Base – Monthly | 26.005,50 | 26.005,50 |
| Maximum SSI Premium Base – Monthly | 195.041,40 | 195.041,40 |
| SSI Exemption on Child Support Allowance | 520,11 | 520,11 |
| SSI Exemption on Family Support Allowance | 2600,55 | 2600,55 |
| Meal Allowance (Cash) / SSI | 158,00 | 158,00 |
| Meal Allowance (Card) / SSI | 158,00 | 158,00 |
| SSI Exemption on Private Health Ins. & Pension | 7.801,65 | 7.801,65 |
| Income Tax Parameters | ||
| 1. Tax Bracket % 15 | 0 – 158.000 | 0 – 158.000 |
| 2. Tax Bracket % 20 | 158.000 – 330.000 | 158.000 – 330.000 |
| 3. Tax Bracket % 27 | 330.000 – 1.200.000 | 330.000 – 1.200.000 |
| 4. Tax Bracket % 35 | 1.200.000 – 4.300.000 | 1.200.000 – 4.300.000 |
| 5. Tax Bracket % 40 | 4.300.000 + | 4.300.000 + |
| Child Support (0-6 years old) Tax Exemption | 506,28 | 506,28 |
| Child Support (6+ years old) Tax Exemption | 253,14 | 253,14 |
| Family Support Tax Exemption (For Civil Servants) | 2.301,54 | 2.301,54 |
| Meal Allowance (Card) Tax Exemption | 240,00 | 240,00 |
| Transportation Allowance (Card) Tax Exemption | 126,00 | 126,00 |
| 1. Degree Disability Tax Benefit | 9.900 | 9.900 |
| 2. Degree Disability Tax Benefit | 5.700 | 5.700 |
| 3. Degree Disability Tax Benefit | 2.400 | 2.400 |
| Stamp Tax Parameters | ||
| Stamp Tax Rate | 0,759% | 0,759% |
| Meal Allowance Exemption (Cash) | 240,00 | 240,00 |
| Severance Payment Cap | 46.655,43 | 46.655,43 |
| Allowances | ||
| Nursing Allowance | 1.238 | 1.238 |
| Unemployment Allowance / Minimum – Daily Net | 344,11 | 344,11 |
| Unemployment Allowance / Minimum – Monthly Net | 10.323,25 | 10.323,25 |
| Unemployment Allowance / Maximum – Daily Net | 688,22 | 688,22 |
| Unemployment Allowance / Maximum – Monthly Net | 20.646,49 | 20.646,49 |
| Medical Leave Allow. Outpatient / Minimum – Daily | 577,90 | 577,90 |
| Medical Leave Allow. Outpatient / Maximum – Daily | 4.334,25 | 4.334,25 |
| Medical Leave Allow. Inpatient / Minimum – Daily | 433,43 | 433,43 |
| Medical Leave Allow. Inpatient / Maximum – Daily | 3.250,69 | 3.250,69 |
| Half-Time Employment Allowance (Daily/Net) | 860,27 | 860,27 |
