SGK. GİB. İŞKUR. Turkish payroll, owned.
Turkish payroll demands monthly SGK premium declarations and remittances (15% EE + ~22.5% ER on insured wages up to 7.5× minimum wage ceiling), monthly Muhtasar payroll tax withholding declaration to GİB, progressive income tax 15–40% on chargeable income, stamp duty (damga vergisi) 0.759% on gross payroll, unemployment insurance 1% EE + 2% ER via İŞKUR, minimum wage income tax exemption, annual bracket updates with each revaluation rate, and mandatory iDEAS digital payroll reporting. Most providers handle withholding. Mercans handles all agencies — on a single proprietary stack with no intermediaries.
native payroll
vs nearest peer
since inception
- Income Tax top rate
- 40% above TRY 4.3M/yr
- SGK Employer total
- ~22.5% (incl. 5-pt discount)
- SGK Employee
- 15% of gross salary
- SGK Wage Ceiling
- ~TRY 165,780/month (2025)
- Stamp Duty (EE)
- 0.759% of gross pay
- Minimum Living Allowance
- Calculated on min wage
- SGK Deadline
- 26th of following month
- Severance Pay Cap
- TRY 47,000 (2025 ceiling)
- Annual Leave
- 14–26 days by service
- Minimum Wage (2025 H1)
- TRY 22,104/month
Getting Türkiye payroll “mostly right” is the most expensive mistake
Annual Bracket Update — GİB Revaluation Rate Non-Application
GİB announces an annual revaluation rate (yeniden değleme oranı) each November/December that revises all income tax brackets, personal deduction limits, and various thresholds effective 1 January.
SGK Ceiling — Minimum Wage Change Tracking
The SGK earnings ceiling is set at 7.5× the gross minimum wage. Turkey adjusts the minimum wage twice per year (January and July), meaning the SGK ceiling changes at least twice annuall.
Minimum Wage Income Tax Exemption — Application to All Employees
Since 2022, the income tax that would be computed on the gross minimum wage is exempt for all employees regardless of their salary level — not just minimum wage earners. The exemption is calculated as: income tax rate × gross minimum wage for that mont.
Foreign Employee Payroll — Çalışma İzni & SGK
Non-Turkish employees working in Türkiye require a çalışma izni (work permit) issued by the Ministry of Labour before commencing employment. Work permit application requires the employer to register the position and demonstrate that no qualified Turkish national is available.
The three types of providers who struggle with Türkiye
Route through local Turkish payroll bureaus. GİB Muhtasar filed by local partner. SGK ceiling and bracket updates often applied with a one-to-two-month lag. Minimum wage exemption frequently miscalculated. Stamp duty typically included. iDEAS digital reporting may be excluded from scope.
- ×Partner Muhtasar
- ×SGK via bureau
- ×Bracket lag risk
Logo Bordro, Mikro, İKAS: solid GİB and SGK integration for domestic Turkish payroll. Annual bracket updates typically applied correctly for domestic firms. SGK ceiling mid-year updates require manual patch in some systems. iDEAS integration varies. Foreign employee totalization exemption and work permit payroll handling requires customisation.
- ×GİB integrated
- ×SGK ceiling tracked
- ×iDEAS partial
Fully managed payroll with native GİB Muhtasar filing, SGK mid-year ceiling update engine, minimum wage exemption calculation, stamp duty 0.759%, İŞKUR unemployment, annual bracket auto-update, foreign employee totalization tracking, iDEAS compliance, kıdem tazminatı accrual, and ışten çıkış kodu management — all in-platform.
- ×Native Muhtasar
- ×SGK Jan+Jul update
- ×Bracket auto-applied
The only provider that closes every gap
From monthly GİB Muhtasar to SGK mid-year ceiling updates, minimum wage income tax exemption, stamp duty, İŞKUR unemployment, annual bracket auto-update, foreign employee SGK totalization tracking, iDEAS reporting, kıdem tazminatı accrual, and ışten çıkış kodu management — Mercans owns every layer of Turkish payroll on a single contract.
G2N Nova™ — Native GİB & SGK Engine
Mercans’ proprietary G2N Nova™ engine files monthly Muhtasar to GİB, calculates SGK at 15% EE + ~22.5% ER on insured wages up to the 7.5× minimum wage ceiling, deducts stamp duty 0.759%, applies the minimum wage income tax exemption, manages İŞKUR contributions, and auto-updates income tax brackets on 1 January per GİB revaluation rate — all on every pay run. SGK ceiling updated immediately on each minimum wage revision (January and July).
Türkiye-based payroll specialists
Mercans operates a Türkiye-resident payroll team with expertise in GİB Muhtasar and annual bracket updates, SGK e-Bildirge administration, minimum wage exemption computation, stamp duty management, İŞKUR termination code filing, kıdem tazminatı accrual, foreign employee work permit and SGK totalization, and iDEAS digital reporting compliance. Named account managers with direct GİB and SGK portal credentials.
KVKK data protection compliance
Turkish payroll data is governed by the Kişisel Verilerin Korunması Kanunu (KVKK) No. 6698, enforced by the Kişisel Verileri Koruma Kurumu (KVKK Board). Employee T.C. kimlik numarası (national ID), SGK sicil numbers, and salary data are sensitive personal data. Mercans holds BCR approval, ISO 27701, SOC 1 & 2, and ISO 27017/27018. Cross-border data transfer compliance for multi-country payroll maintained per KVKK adequacy procedures. Zero security breaches since inception.
Where Mercans wins on every Türkiye-specific capability
Each row is a Turkish payroll capability. Each cell shows native coverage as a fill bar — full = native in-platform, half = partial / manual workaround, empty = gap.
Türkiye Capability Coverage · 10 dimensions
26th deadline · progressive 15–40% · stamp duty 0.759%
7.5× min wage · effective date, not next month · e-Bildirge
GİB revaluation rate · 1 Jan each year · 50–120% recent rates
All employees · updated Jan + Jul · monthly recomputation
30 days/year · ceiling Jan + Jul · actuarial provision
10-day deadline · correct code · unemployment eligibility
~30 treaty countries · CoC tracking · 36-month window
0.759% of gross · no cap · Law 488 · Muhtasar remittance
Structured payroll data · GİB/SGK cross-match · large taxpayers
T.C. kimlik · SGK sicil · cross-border transfer · KVKK Board
Every rate. Every cap. Every obligation.
Türkiye’s 2025–26 payroll framework combines SGK 15% EE + ~22.5% ER on insured wages (ceiling 7.5× minimum wage ≈ TRY 165,780/month), progressive income tax 15–40% with annual GİB bracket updates, stamp duty 0.759%, minimum wage income tax exemption, İŞKUR 1% EE + 2% ER, iDEAS digital reporting, and kıdem tazminatı accruals. Mercans tracks every GİB and SGK update without manual reconfiguration.
Türkiye · Rate & Compliance Dashboard
Live 2025–26Income Tax Brackets — Annual Revaluation Rate Update
Turkish income tax brackets are updated every year on 1 January by applying the GİB revaluation rate (yeniden değleme oranı) to the previous year’s thresholds. Revaluation rates of 50–120% have been common in 2022–2024. Approximate 2025 brackets: 15% (TRY 0–158,000), 20% (TRY 158,001–330,000), 27% (TRY 330,001–1,200,000), 35% (TRY 1,200,001–4,300,000), 40% above TRY 4,300,000.
→ Income tax 15–40% · brackets updated 1 Jan per revaluation rate · monthly taxable = gross minus SGK EESGK Ceiling — 7.5× Minimum Wage Formula
The SGK premium earnings ceiling equals exactly 7.5 times the gross minimum wage and changes automatically whenever the minimum wage is revised. Turkey adjusts minimum wage twice per year (1 January and approximately 1 July), so the SGK ceiling moves twice annually. For H1 2025 the ceiling is approximately TRY 165,780/month.
→ SGK ceiling = 7.5× min wage · changes Jan & Jul · apply from effective date, not next monthKıdem Tazminatı — Statutory Severance Ceiling
Turkish Labour Law mandates kıdem tazminatı for employees terminated without valid cause: 30 days’ gross pay per completed year of service, subject to a ceiling revised twice per year (approximately TRY 43,300/year-of-service for H1 2025). This liability must be provisioned on the balance sheet under IAS 19.
→ Kıdem: 30 days/year · ceiling ~TRY 43,300 (H1 2025) · revised Jan + Jul · IAS 19 provision requiredGİB & SGK Joint Audit — iDEAS Cross-Matching
GİB and SGK conduct joint employer audits cross-matching Muhtasar declarations against SGK e-Bildirge premium records. Key triggers: employees in SGK but absent from Muhtasar; Muhtasar income significantly higher than SGK insured wages; termination codes not matching kıdem tazminatı payments. Under iDEAS, large taxpayers submit per-employee XML payroll data enabling automated line-by-line reconciliation.
→ GİB + SGK joint audit · iDEAS per-employee XML cross-match · 1.5× penalty under VUKSee your real Türkiye payroll cost in real time
SGK employer and employee contributions plus income tax and stamp duty — calculated live as you move the slider.
Türkiye Payroll Cost Calculator
LIVEWhat only Türkiye experts know to handle
These are the compliance details that don’t appear in standard payroll setup guides — but appear in every audit and labour inspection we’ve encountered in Türkiye over 20 years.
GİB Muhtasar & Income Tax
Monthly Muhtasar Beyanname filed to GİB by the 26th (23rd for smaller employers). Progressive income tax 15–40% on gross minus SGK EE. Annual bracket update applied 1 January per GİB revaluation rate gazette. Minimum wage income tax exemption computed monthly for every employee. Stamp duty 0.759% of gross deducted and remitted in same Muhtasar declaration.
SGK Premium — Ceiling & Rate Engine
SGK monthly e-Bildirge: employee 15% (9% long-term + 5% health + 1% İŞKUR) and employer ~22.5% on insured wages up to the SGK ceiling (7.5× gross minimum wage ≈ TRY 165,780/month in 2025). Ceiling updated immediately each minimum wage revision (January and July). Workplace hazard class premium 1.5–6.5% applied per SGK sector classification.
İŞKUR & Termination Compliance
İŞKUR unemployment: 1% EE + 2% ER included within SGK premium. Termination notification filed via SGK portal with correct termination code within 10 days of departure. Kıdem tazminatı: 30 days' gross pay per year of service for employer-initiated termination, capped at ~TRY 43,300/service year (H1 2025), ceiling revised twice annually.
Foreign Employee & Totalization
Foreign employees require çalışma izni (work permit) before employment. SGK enrollment within 30 days of work permit start. Social security totalization agreements with ~30 countries: Certificate of Coverage exempts SGK contributions for up to 36 months. Totalization exemption notification filed with SGK. Post-36-month: mandatory SGK enrollment. Work permit renewal managed without SGK recalculation gaps.
One workforce. Two entirely different compliance tracks.
Turkish payroll divides into two primary tracks: Turkish national and ordinarily resident employees subject to full SGK, income tax, stamp duty, and Labour Law obligations; and foreign employees on work permits, with potential SGK totalization exemption, identical income tax treatment, and mandatory work permit/SGK registration coordination.
Parallel Compliance Engines
(Regular Employees)
Income tax 15–40% (progressive) on monthly taxable income (gross minus SGK EE 15% on capped wages). Minimum wage income tax exemption applied monthly. Annual bracket from 1 January per GİB revaluation rate. Muhtasar by 26th (or 23rd).
SGK: 15% EE + ~22.5% ER on insured wages up to SGK ceiling (7.5× min wage ≈ TRY 165,780/month in 2025 H1). Monthly e-Bildirge by 23rd. Hazard class premium included in ER rate. SGK updated immediately on minimum wage revision (Jan + Jul).
Stamp duty: 0.759% of gross all employees, no ceiling. Employee's liability collected by employer and remitted via Muhtasar. Applies to bonuses and irregular pay as well as regular salary.
İŞKUR unemployment: 1% EE + 2% ER included in SGK premium. Termination notification (İşten çıkış bildirimi) filed within 10 days with correct termination code. İŞKUR benefit eligibility determined by code.
Kıdem tazminatı (severance) 30 days' gross pay per year of service for qualifying termination, capped at ~TRY 43,300/service year (H1 2025). Accrued monthly. IAS 19 actuarial data available.
(Work Permit Holders)
Income tax: same progressive 15–40% foreign employees resident in Türkiye are taxed on worldwide income (if ordinarily resident for more than 6 months/year). Non-residents taxed on Turkish-source income at same progressive rates. Minimum wage exemption applicable to resident foreign employees.
SGK: totalization exemption for ~30 treaty countries nationals of countries with bilateral social security agreements may be exempt from SGK for up to 36 months with a Certificate of Coverage from home country social security authority. After 36 months or for non-treaty nationals: full SGK enrollment.
Work permit registration: çalışma izni Ministry of Labour work permit required before employment start. Employer quota compliance (maximum 10% of workforce for non-EU/EEA nationals in most sectors). SGK enrollment within 30 days of work permit grant.
Stamp duty: same 0.759% stamp duty applies to foreign employee payslips equally. No work permit exemption from damga vergisi.
Departure: termination code + SGK exit İşten çıkış bildirimi filed within 10 days. Totalization Certificate of Coverage repatriation notified to home country authority. Final payroll: kıdem tazminatı (if qualifying years of service) calculated at final gross pay vs ceiling.
Türkiye payroll compliance calendar
Key GİB, SGK, İŞKUR, and Labour Law deadlines for 2025–26.
each month
Muhtasar & SGK e-Bildirge Monthly Filing
Monthly SGK e-Bildirge (premium declaration) is due by the 23rd of the following month; monthly Muhtasar Beyanname (income tax withholding declaration including stamp duty) is due by the 26th (or 23rd for employers with fewer than 10 employees).
2026
Annual GİB Bracket & Threshold Update
GİB announces the annual revaluation rate (yeniden değerleme oranı) in November/December. All income tax brackets, personal deduction limits, stamp duty thresholds, and various payroll-related amounts are updated effective 1 January 2026. Payroll systems must apply the new brackets from the January 2026 payroll run.
2025
Mid-Year Minimum Wage Revision
Turkey revises the gross minimum wage approximately every July (exact date announced by the Minimum Wage Determination Commission). The July revision immediately changes the SGK earnings ceiling (7.5× new minimum wage), the kıdem tazminatı ceiling, and the minimum wage income tax exemption amount.
after exit
İŞTen Çıkış Bildirimi — Termination Notification
Employers must file an İşten Çıkış Bildirimi (termination notification) via the SGK portal within 10 days of each employee's last working day, specifying the correct termination code (çıkış kodu). The code determines the former employee's İŞKUR unemployment benefit eligibility.
Türkiye is one market.
Mercans covers all of Europe and MENA on one platform.
From Türkiye to Germany, the Netherlands, France, Saudi Arabia, and the UAE — Mercans delivers native payroll across every major European and MENA jurisdiction on a single contract, with consolidated multi-country reporting and a single point of contact.
covered
1 contract
consolidation
Europe & MENA
Every filing. Every format. Submission-ready.
Mercans generates the exact file types that GİB, SGK, İŞKUR, Labour Ministry expect to receive.
