| CALCULATION OF NET MINIMUM WAGE/GROSS TO NET | TL |
| MINIMUM GROSS WAGE | 1.647.00 |
| SSI EMPLOYEE CONTRIBUTION (%14) | 230,58 |
| UNEMPLOYMENT PREMIUM – EMPLOYEE ( % 1 ) | 16,47 |
| INCOME TAX BASE | 1.399,95 |
| AMOUNT OF INCOME TAX | 209,99 |
| STAMP TAX | 12,50 |
| TOTAL EMPLOYEE DEDUCTION | 469,54 |
| MINIMUM LIVING ALLOWANCE (SINGLE) | 123,53 |
| NET MINIMUM WAGE (Minimum Living Allowance Included) | 1.300,99 |
| COST OF EMPLOYER | TL |
| GROSS MINIMUM WAGE | 1.647,00 |
| SSI EMPLOYER CONTRIBUTION (%15,5) | 255,28 |
| UNEMPLOYMENT PREMIUM-EMPLOYER ( % 2 ) | 32,94 |
| COST OF EMPLOYER | 1.935,23 |
| Cost of Minimum Wage to Employer /110 TL support applied | 1.825,23 |
