--- name: tr-payroll-social description: "Source-cited draft: payroll & social contributions for Turkey (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review." license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)" metadata: source: openaccountants openaccountants_url: "https://www.openaccountants.com/skills/tr-payroll-social" jurisdiction: "TR" tax_year: "2025" last_updated: "2026-07-13" review_status: "pending_review" --- # Turkey Payroll & Social Contributions ## Social security & payroll (2025) Employers withhold income tax and social security from wages and remit to the tax office and the Social Security Institution (Sosyal Güvenlik Kurumu, SGK). The 2025 figures below are set under Social Insurance Law No. 5510 and the annual minimum-wage/SSI determinations. - **Employee social security contribution** — 14 % of gross wage (within SSI ceiling) _(Social Insurance and General Health Insurance Law No. 5510 (https://www.cottgroup.com/en/legislation/item/statutory-deductions-on-payroll-for-2025))_ - **Employee unemployment insurance** — 1 % of gross wage (within SSI ceiling) _(Unemployment Insurance Law No. 4447 (https://www.cottgroup.com/en/legislation/item/statutory-deductions-on-payroll-for-2025))_ - **Employer social security contribution** — 20.75% of gross wage (general); reduced by a 5-point incentive to 15.75% for qualifying employers/sectors % ((approx — confirm 2025 incentive eligibility/rate)) _(Social Insurance and General Health Insurance Law No. 5510 (https://www.cottgroup.com/en/legislation/item/statutory-deductions-on-payroll-for-2025))_ - **Employer unemployment insurance** — 2 % of gross wage (within SSI ceiling) _(Unemployment Insurance Law No. 4447 (https://www.cottgroup.com/en/legislation/item/statutory-deductions-on-payroll-for-2025))_ - **State unemployment insurance contribution** — 1 % of gross wage (state share) _(Unemployment Insurance Law No. 4447 (https://www.cottgroup.com/en/legislation/item/statutory-deductions-on-payroll-for-2025))_ - **SSI earnings floor (2025)** — 26,005.50 TRY/month (the minimum wage) _(Social Insurance and General Health Insurance Law No. 5510 (https://turkishlaborlaw.com/2025-payroll-parameters/))_ - **SSI earnings ceiling (2025)** — 195,041.40 TRY/month (7.5x the floor) _(Social Insurance and General Health Insurance Law No. 5510 (https://turkishlaborlaw.com/2025-payroll-parameters/))_ - **Minimum wage (2025)** — TRY 26,005.50 gross / TRY 22,104.67 net per month TRY/month _(Labour Law No. 4857 / Minimum Wage Determination Commission (https://turkishlaborlaw.com/2025-payroll-parameters/))_ - **Wage income tax withholding (PAYE-equivalent)** — Employer withholds income tax on wages monthly using the progressive 15%–40% schedule; minimum-wage-equivalent portion is exempt _(Income Tax Law No. 193 (https://taxsummaries.pwc.com/turkey/individual/other-taxes))_ - **Stamp tax on wages** — 0.759 % of gross salary (the minimum-wage portion is exempt) _(Stamp Tax Law No. 488 (https://taxsummaries.pwc.com/turkey/individual/other-taxes))_ - **Payroll withholding remittance** — Income tax and stamp tax withheld on wages are declared and paid via the monthly withholding (muhtasar/concise) return; SGK premiums declared monthly to SGK ((confirm exact monthly remittance dates)) _(Income Tax Law No. 193; Social Insurance Law No. 5510 (https://taxsummaries.pwc.com/turkey/individual/tax-administration))_ - **Severance pay ceiling (2025)** — 46,655.43 TRY (per year of service, tax-exempt cap) ((approx — semi-annual ceiling; confirm period)) _(Labour Law No. 1475 (severance provisions) (https://turkishlaborlaw.com/2025-payroll-parameters/))_ --- ## Talk to a verified accountant This guide is maintained by the OpenAccountants network — accountants who put their name behind the tax answers AI gives people. The live, always-current version (and the professional behind it) is at [openaccountants.com](https://www.openaccountants.com). - Use it in your AI: https://www.openaccountants.com/connect - Meet the accountants: https://www.openaccountants.com/network > **General reference only.** This document does not constitute tax, legal, or > financial advice. Verify figures against the cited primary sources or with a > licensed professional before relying on them. ## Today's figures and who stands behind this skill This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `tr-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/tr-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.