Turkish Labor Law
You can find payroll parameters valid for 2021 1st term the below:
| 2021 PAYROLL PARAMETERS | |
| 01.01.2021 – 30.06.2021 | |
| Daily Gross Minimum Wage | 119,25 |
| Monthly Gross Minimum Wage | 3.577,50 |
| Monthly Net Minimum Wage – with AGİ | 2.825,90 |
| Monthly Net Minimum Wage – without AGİ | 2.557,59 |
| Daily Premium Based Earning /SGK Base | 119,25 |
| Daily Premium Based Earning /SGK Ceiling | 894,38 |
| Monthly Premium Based Earning /SGK Base | 3.577,50 |
| Monthly Premium Based Earning /SGK Ceiling | 26.831,40 |
| Child Benefit Exception/SGK | 71,55 |
| Child Benefit Exception/Income tax (6 years+) | 41,45 |
| Child Benefit Exception/Income tax (0-6 years) | 82,89 |
| Family Benefit Exception/SGK | 357,75 |
| Family Benefit Exception/Income tax *Public | 376,83 |
| Food money (Cash)/SGK | 7,16 |
| Food money (Card) Exception/Income tax | 25 |
| Travel Allowance (Public Transportation Card/Ticket) Exception/Income Tax | 13 |
| 1st Tax Bracket % 15 | 0 – 24.000 |
| 2nd Tax Bracket % 20 | 24.000 – 53.000 |
| 3rd Tax Bracket % 27 | 53.000 – 190.000 |
| 4th Tax Bracket % 35 | 190.000 – 650.000 |
| 5th Tax Bracket % 40 | 650.000 + |
| Employer BES + Ö. Health Care Exception / SGK | 1.073,25 |
| 1st degree disability discount/GVK | 1.500 |
| 2nd degree disability discount/GVK | 860 |
| 3rd degree disability discount/GVK | 380 |
| SEVERANCE PAY CEILING | 7.638,96 |
| Stamp duty rate | 0,759 % |
| Marital Status | |
| Single/Married and working spouse | 268,31 |
| Single/Married and working spouse +1 child | 308,56 |
| Single/Married and working spouse +2 children | 348,81 |
| Single/Married and working spouse +3 children | 402,47 |
| Single/Married and working spouse +4 children | 429,30 |
| Single/Married and working spouse +5 children | 456,13 |
| Married with non-working spouse | 321,98 |
| Married with non-working spouse +1 child | 362,22 |
| Married with non-working spouse +2 children | 402,47 |
| Married with non-working spouse +3 children | 456,13 |
