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 |
6,471 |
|
Minimum Wage – Monthly Net |
4,253.4 |
5,500.35 |
|
Minimum Wage – Daily Gross |
166.8 |
215.70 |
|
Minimum Wage – Hourly Gross |
22.24 |
28.76 |
|
Minimum Wage – Monthly Gross /Miners |
10,008 |
12,942 |
|
Intern Fee /Workplace w/ 20+ Employees |
1,276.02 |
1,650.11 |
|
Intern Fee /Workplace w/ less than 20 Employees |
638.01 |
825.05 |
|
Intern Fee /Engineering Student |
1,488.69 |
1,925.12 |
|
Apprenticeship Fee |
1,276.02 |
1,650.11 |
|
SSI Parameters |
||
|
Minimum SSI Premium Base – Daily |
166.80 |
215.70 |
|
Maximum SSI Premium Base – Daily |
1,251 |
1,617.75 |
|
Minimum SSI Premium Base – Monthly |
5,004 |
6,471.00 |
|
Maximum SSI Premium Base – Monthly |
37,530 |
48,532.50 |
|
SSI Exemption on Child Support Allowance |
100.08 |
129.42 |
|
SSI Exemption on Family Support Allowance |
500.40 |
647.10 |
|
Meal Allowance (Cash) / SSI |
10.01 |
12.94 |
|
SSI Exemption on Private Health Ins. & Pension |
1,501.2 |
1,941.30 |
|
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 |
83.40 |
|
Child Support (0-6 years old) Tax Exemption |
117.72 |
166.80 |
|
Family Support Tax Exemption *Only Civil Servants |
535.17 |
758.28 |
|
Meal Allowance (Card) Tax Exemption |
34 |
51 |
|
Transportation Allowance (Card) Tax Exemption |
17 |
25.50 |
|
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 |
15,371.40 |
|
Allowances |
||
|
Nursing Allowance |
316 |
316 |
|
Unemployment Allowance Daily/ Minimum |
66.21 |
85.63 |
|
Unemployment Allowance / Maximum |
132.43 |
171.25 |
|
Medical Leave Allow. Outpatient / Minimum |
111.2 |
143.80 |
|
Medical Leave Allow. Outpatient / Maximum |
834 |
1,078.50 |
|
Medical Leave Allow. Inpatient / Minimum |
83.4 |
107.85 |
|
Medical Leave Allow. Inpatient / Maximum |
625.5 |
808.88 |
|
Half-Time Employment After Birth Allowance |
82.77 |
107.03 |
