Gross vs. net salary in Türkiye
Turkish employment contracts and offer letters commonly express compensation as either brüt (gross) or net salary. The distinction is material because Turkey’s payroll deductions are substantial: employee social security premium (SGK İşçi Payı — 14%), unemployment insurance (1%), income tax (gelir vergisi — progressive 15-40%), and stamp duty (damga vergisi — 0.759%). A gross-to-net conversion typically yields 65-75% of gross, depending on tax bracket and minimum wage exemption.
2026 minimum wage and exempt portion
The Turkish minimum wage (asgari ücret) is set annually by the Asgari Ücret Tespit Komisyonu. Since 2022, income tax and stamp duty on the minimum wage portion of all salaries are exempt — meaning even high-earners benefit from the minimum-wage-equivalent exemption. Always verify the current year’s figures from SGK and Gelir İdaresi Başkanlığı (GİB) circulars.
Common contract phrasing pitfalls
- Net contract + tax law change: if the contract specifies a net figure, the employer absorbs subsequent tax increases (gross-up risk).
- Brüt contract: the employee bears tax change risk; common for executives and high-earners.
- Fringe benefits: private health insurance, meal allowance and transportation may be partially tax-exempt under specific limits.
Employer side — toplam maliyet
Beyond gross salary, the employer pays:
- SGK İşveren Payı: ~20.5% (varies with 5-point indirim and sector).
- İşsizlik İşveren Payı: 2%.
- Severance reserve: 1 month gross per year of service (accrued).
- Annual leave reserve: proportional.
Total employer cost is typically 130-140% of gross salary, before discretionary benefits.
Compliance
The employer must issue monthly bordro (payslip) compliant with Yönetmelik formats; pay SGK and tax by the prescribed dates; and declare via Muhtasar Beyanname (income tax) and APHB (SGK) returns.
Do: always clarify brüt vs. net in offer letters; budget the full employer cost (≈140% of gross) for FTE planning.
Don’t: assume historical gross-to-net ratios remain stable — minimum wage exemption thresholds shift annually.