How much does an employee cost your company?
Enter the employee type and gross salary to see the total monthly cost of an employee together with their take-home pay, based on the 2026 SGK rates, the contribution ceiling and incentives.
- 2026 SGK rates
- Incentive scenarios
- Cost and net pay together
Total employer cost
TRY 40,874.63
Monthly · take-home pay TRY 28,075.50 (October)
- Employer side
- Gross salary
- TRY 33,030.00
- Employer SGK share (21.75%)
- TRY 7,184.03
- Employer unemployment insurance (2%)
- TRY 660.60
- Total employer cost
- TRY 40,874.63
- Employee side
- Employee SGK share (14%)
- − TRY 4,624.20
- Employee unemployment insurance (1%)
- − TRY 330.30
- Income tax (bracket 20%)
- − TRY 0.00
- Stamp tax
- − TRY 0.00
- Net pay
- TRY 28,075.50
Plan your team's annual headcount budget with scenarios. Explore Forecast →
Method
How is employer cost calculated?
Employer cost is the sum of the gross salary, the employer's SGK contributions and the employer share of unemployment insurance. If an incentive applies, the discount is deducted from this total.
Cost = gross + employer SGK + employer unemployment − incentive
Contributions are calculated on the part of the gross salary up to the SGK ceiling. Income tax and stamp tax are deducted from the employee's pay, so they do not increase the employer's cost.
| Insurance branch | Employer | Employee | Total |
|---|---|---|---|
| Disability, old-age and survivors (MYÖ) | 12% | 9% | 21% |
| General health insurance (GSS) | 7.5% | 5% | 12.5% |
| Short-term insurance branches | 2.25% | – | 2.25% |
| Unemployment insurance | 2% | 1% | 3% |
| Total | 23.75% | 15% | 38.75% |
Example
2026 minimum wage employer cost
| Item | No incentive | 2% discount | 5% discount |
|---|---|---|---|
| Gross salary | TRY 33,030.00 | TRY 33,030.00 | TRY 33,030.00 |
| Employer SGK share (21.75%) | TRY 7,184.03 | TRY 7,184.03 | TRY 7,184.03 |
| Employer unemployment insurance (2%) | TRY 660.60 | TRY 660.60 | TRY 660.60 |
| Incentive discount | – | − TRY 660.60 | − TRY 1,651.50 |
| Total employer cost | TRY 40,874.63 | TRY 40,214.03 | TRY 39,223.13 |
Good to Know
What affects employer cost?
SGK ceiling
In 2026, the upper limit of earnings subject to contributions is TRY 297,270.00. Above this amount, contributions are calculated on the ceiling, so the employer's contribution cost stops rising beyond a certain salary.
Retired employees
For retired employees who keep working, the social security support premium (SGDP) is paid instead of the regular insurance branches. The employer share is 24.75%; no unemployment insurance premium is charged and the Treasury discount does not apply.
Incentives
At eligible workplaces, the employer SGK share is reduced by 5 points in manufacturing and 2 points in other sectors. Additional incentives such as R&D (Law No. 5746) or youth and women employment can lower the cost further; they require an assessment specific to the workplace and the employee.
Benefits and budget planning
Transport, meals, private health insurance, bonuses and premiums are not included in this calculation. To plan your annual headcount budget with pay-rise scenarios, take a look at Datassist Forecast.
Frequently Asked Questions
Questions about employer cost
How much does a minimum wage employee cost the employer in 2026?
Without incentives, it is TRY 40,874.63. With the 2% SGK discount it is TRY 40,214.03, and with the 5% discount for manufacturing TRY 39,223.13.
What is the 2026 employer SGK contribution rate?
The employer SGK share is 21.75% (MYÖ 12%, GSS 7.5%, short-term insurance branches 2.25%). Adding the 2% employer unemployment insurance share brings the total statutory burden to 23.75%.
What is the 2026 SGK ceiling?
The monthly upper limit of earnings subject to contributions is TRY 297,270.00. No contributions are due above this amount; for salaries above the ceiling, the employer's contribution cost is fixed at TRY 70,601.63.
Why is the employer cost different for retired employees?
Retired employees who keep working pay the social security support premium (SGDP). The employer share is 24.75% and the employee share 7.5%; no unemployment insurance premium is charged and the Treasury discount does not apply.
How much does the SGK incentive reduce employer cost?
The discount is calculated on earnings subject to contributions. For a minimum wage employee, the 2% discount saves TRY 660.60 a month and the 5% discount TRY 1,651.50. Conditions apply, such as the workplace having no premium debt and filing returns on time.
Are transport, meals and private health insurance included?
No. The tool only calculates the gross salary and statutory contributions. Benefits, bonuses and premiums increase your real employee cost; add them to your budget separately.
How do I calculate other incentives (5746 R&D, 6111, etc.)?
Most incentives depend on conditions specific to the workplace and the employee. To find out which incentives you can benefit from, get support from our Datassist SGK Incentive Consultancy team.
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Legal notice: The calculators on this page are provided for information purposes and use Turkey's 2026 statutory parameters. Results may differ depending on workplace-specific incentives, collective agreement terms, disability deductions, additional payments and the cumulative tax base on your payslip. Please consult your payroll specialist for exact amounts. The information you enter is processed only in your browser; it is not sent anywhere or stored.
