As of 1 January 2026, significant updates to Türkiye’s social security (SGK) framework and payroll parameters have come into effect, impacting employers and employees across sectors. The updates reflect legislative changes under Law No. 7566 and the latest minimum wage determination.
- Minimum Wage & SGK Base Amount Ceiling
- The 2026 monthly gross minimum wage has been set at ₺33,030.00, with a net take-home of ₺28,075.50 after statutory deductions.
- Employee Contributions
- Old-age, disability & survivor insurance: 9% employee share on social security base amounts.
- Unemployment insurance: 1% employee share.
These contributions are deducted from the gross wage to determine net pay.
- Employer SGK Contributions
- The employer’s share for long-term insurance has increased from 11% to 12%, raising the total statutory employer contribution rate.
- Unemployment insurance employer share remains at 2%.
- SGK Contribution Incentives & Sector-Specific Rates
- Manufacturing sector employers benefit from a 5-point SGK contribution reduction, resulting in an effective employer SGK rate of 16.75% on the minimum wage base.
- Non-manufacturing employers receive a 2-point reduction, with an effective employer SGK rate of 19.75%.
- Where no incentive is applied, the full employer rate is 21.75%.
- Other Significant Contribution Rate Updates
In addition to core SGK changes, the following specific contribution categories have been adjusted for 2026:
- Voluntary insurance contributions increased to 33% of the monthly SGK base.
- Borrowing/credit types (other than maternity) see contribution rates rise from 32% to 45%.
- Part-time insured persons experience an increase in applicable rates (from 20% to 39%).
