Türkiye · Glossary

Türkiye HR and payroll glossary

16 local terms and acronyms: tax, social security, payroll and employment law.

The terms and acronyms you meet on payslips, tax and employment documents in Türkiye. Figures are for 2026; the calculations are on Türkiye's HR data page and in the take-home pay calculator.

Asgari ücretAsgari ücret istisnasıÇSGBDamga vergisiDeneme süresiGelir vergisiGİBHazine destekli prim indirimiİhbar süresi / ihbar tazminatıİş güvencesi / işe iadeİşsizlik sigortası primiKıdem tazminatıSGKSGK primiYıllık ücretli izinZorunlu arabuluculuk

Tax

Asgari ücret istisnası Minimum-wage tax exemption

asgari ücret gelir vergisi ve damga vergisi istisnası

Every employee's wages are exempt from income tax up to the minimum wage net of premiums and from stamp duty up to the gross minimum wage, whatever the salary. In practice it works as a credit equal to the tax on the minimum wage, applied by the highest-paying employer. Source

Damga vergisi Stamp duty

damga vergisi

A 0.759% tax on gross wages, withheld from the employee alongside income tax; the part of pay up to the gross minimum wage is exempt. Source

Gelir vergisi Income tax

gelir vergisi

Withheld on a cumulative annual base after employee premiums, using the 2026 wage tariff: 15% to ₺190,000, 20% to ₺400,000, 27% to ₺1,500,000, 35% to ₺5,300,000 and 40% above. Because the base accumulates, monthly net pay falls through the year as brackets are crossed. Source

Social security and pensions

Hazine destekli prim indirimi Treasury premium reduction

5510 sayılı Kanun 81/ı prim indirimi

A reduction in the employer's pension premium for employers with no premium arrears (Law 5510 art. 81(ı)): 2 points in non-manufacturing sectors, bringing 21.75% down to 19.75%, and 5 points in manufacturing (16.75%) in 2026. Source

İşsizlik sigortası primi Unemployment insurance premium

işsizlik sigortası primi

1% of gross pay from the employee and 2% from the employer, up to the same ceiling as the SGK premium. The employee share is deducted before income tax. Source

SGK primi Social security premium

sosyal güvenlik primi

The employee pays 14% of gross pay (pension 9%, general health insurance 5%) and the employer a statutory 21.75% in 2026, both on pay up to a ceiling of 9 times the minimum wage. The employee premium is deducted before income tax. Source

Pay and payroll

Asgari ücret Minimum wage

asgari ücret

Set nationally, usually once a year: ₺33,030 gross a month for all of 2026. It anchors the tax exemptions and the SGK ceiling, and with high inflation salaries are typically reviewed each January when it changes. Source

Yıllık ücretli izin Annual paid leave

yıllık ücretli izin

Earned after one year's service: 14 working days for 1–5 years, 20 for 5–15 years and 26 for 15 years or more, with at least 20 days for employees aged 18 or under or 50 or over. It cannot be waived. Source

Employment law

Deneme süresi Probationary period

deneme süresi

Up to 2 months if written into the contract, extendable to 4 months by collective agreement. Either side may terminate during probation without notice or compensation. Source

İhbar süresi / ihbar tazminatı Notice period / pay in lieu of notice

ihbar süresi / ihbar tazminatı

Notice for open-ended contracts, for either side: 2 weeks under 6 months' service, 4 weeks for 6 months to 1.5 years, 6 weeks for 1.5–3 years and 8 weeks over 3 years. Contracts may lengthen it, and the employer may pay wages for the period instead (ihbar tazminatı). Source

İş güvencesi / işe iade Job security / reinstatement claim

iş güvencesi / işe iade davası

In workplaces with 30 or more employees, staff with 6 months' service on an open-ended contract may be dismissed only for a valid reason (capability, conduct or business needs), in writing. If a court finds the dismissal invalid and the employer does not reinstate, it owes 4–8 months' wages plus up to 4 months' idle pay. Source

Kıdem tazminatı Severance pay

kıdem tazminatı

After one year's service, due on dismissal other than for gross misconduct and on certain resignations (retirement, military service, a woman leaving within a year of marriage): 30 days' gross pay per year of service including regular benefits, with each year capped at a ceiling updated every January and July. It is income-tax-free up to the ceiling but subject to stamp duty. Source

Zorunlu arabuluculuk Mandatory mediation

zorunlu arabuluculuk

Claims for reinstatement, severance, notice pay and unpaid wages must first go to a mediator; only if mediation fails can the employee sue in the labour court. Source

Agencies and institutions

ÇSGB Ministry of Labour and Social Security

Çalışma ve Sosyal Güvenlik Bakanlığı

The ministry responsible for labour law; it sets the minimum wage through its commission and its Guidance and Inspection Directorate inspects employers for compliance. Source

GİB Revenue Administration

Gelir İdaresi Başkanlığı

Türkiye's tax authority. Employers withhold income tax and stamp duty and report them, together with SGK premium data, on the monthly combined withholding and premium return (Muhtasar ve Prim Hizmet Beyannamesi). Source

SGK Social Security Institution

Sosyal Güvenlik Kurumu

Türkiye's social security agency. Employers must register each employee with SGK before work starts and pay employee and employer premiums monthly; SGK also runs general health insurance and pays pensions. Source

For Japan, see the Japan HR Glossary.