2026 Payroll and Personnel Guide
Every new year means new parameters, updated limits, and changing regulations for Human Resources and Payroll specialists. With the expected announcement, the 2026 minimum wage has been set at net 28,075.50 TL, gross 33,030 TL.
As Yeni Sav Consulting, we have calculated the 2026 payroll costs, legal deductions, and employer costs in detail for you based on these newly announced figures.
Detailed Analysis of 2026 Minimum Wage
The legal deductions and net amount the employee will receive based on the announced gross minimum wage of 33,030 TL are as follows:
| Item | Amount | Description |
|---|---|---|
| Gross Minimum Wage | 33,030.00 TL | Base wage valid for 2026. |
| Employee SGK Contribution (14%) | 4,624.20 TL | Calculated from gross wage. |
| Employee Unemployment Ins. (1%) | 330.30 TL | Calculated from gross wage. |
| Income Tax Base | 28,075.50 TL | Gross - (SGK + Unemployment). |
| Income Tax | 0.00 TL | No tax due to minimum wage tax exemption. |
| Stamp Duty | 0.00 TL | Stamp duty exemption applies to minimum wage. |
| Net Minimum Wage | 28,075.50 TL | Amount received by the employee. |
Tax Exemption Calculation
The minimum wage tax exemption was introduced in 2022. According to 2026 figures, income tax and stamp duty will not be collected from the portion of each employee's salary (regardless of how high it is) corresponding to the minimum wage.
- Income Tax Exemption Amount: 4,211.33 TL (Monthly)
- Stamp Duty Exemption Amount: 250.70 TL (Monthly)
- Total Benefit: 4,462.03 TL (Monthly amount the state waives for each employee).
What is the 2026 Employer Cost?
With the gross minimum wage being 33,030 TL, the total cost of a minimum wage employee to the employer has been recalculated (depending on incentive status).
1. Cost Without Incentives (with 20.5% Employer SGK Contribution)
| Gross Wage | 33,030.00 TL |
| Employer SGK Contribution (20.5%) | 6,771.15 TL |
| Employer Unemployment Ins. (2%) | 660.60 TL |
| Total Cost | 40,461.75 TL |
2. Cost with 5% Treasury Incentive (For Employers Without Debt)
With the 5-point discount applied for employers who pay premiums regularly (15.5% Employer SGK Contribution):
| Gross Wage | 33,030.00 TL |
| Employer SGK Contribution (15.5%) | 5,119.65 TL |
| Employer Unemployment Ins. (2%) | 660.60 TL |
| Discounted Total Cost | 38,810.25 TL |
Other Important Parameters (SGK Ceiling and Compensations)
The minimum wage increase affects not only minimum wage earners but all payroll parameters in a chain reaction. The new limits for 2026 are as follows:
| Parameter | 2026 Amount | Description |
|---|---|---|
| SGK Ceiling (Maximum Base) | 247,725.00 TL | 7.5 times the gross minimum wage. No additional SGK premium is deducted from salaries above this amount. |
| GSS Premium | 990.90 TL | 3% of gross minimum wage for those who haven't taken an income test. |
| Severance Pay Base | 33,030.00 TL | Gross minimum wage. The ceiling will be finalized in January according to civil servant salary coefficient. |
Payroll Calculation Flow Chart
The following diagram summarizes the calculation process from gross to net salary:
Things to Watch Out for in 2026
1. Tax Brackets
Even if salaries rise, the Income Tax tariff is expected to increase in parallel with the Revaluation Rate (YDO). However, the approximately 65% increase in minimum wage may cause employees to enter higher tax brackets (especially 20% and 27%) earlier in the year.
2. Meal and Transportation Allowances
The daily meal allowance exemption is also expected to be updated in the new year with an increase at the YDO rate.
3. Payroll Software Updates
Make sure your HR and payroll software is revised according to the 33,030 TL gross minimum wage and 247,725 TL ceiling base parameters.
As Yeni Sav Consulting, we are here to help you manage your 2026 payroll processes without errors.