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Jul 4, 2023 2 min read

Turkey Announces 2023 Payroll Parameters

Effective from 1 July 2023, the government of Turkey has increased the Social Security Minimum Wage Amount to 13,414.50 TRY Gross and 11,402.32 TRY Net. The monthly SSI Ceiling Amount has increased to a gross amount of 100,608.90 TRY.

Please find the previous and new amounts under the below table,

SSI Amounts EN Version SSI Amounts TR Version Period 01-01-2023 30-06-2023 Period 01-07-2023 31-12-2023
SSI Minimum Base Amount Daily Gunluk Prime Esas Kazanc / SGK / Alt Sınır TRY 333,60 TRY 447.15
SSI Minimum Base Amount Monthly Aylık Prime Esas Kazanc / SGK / Alt Sınır TRY 10.008,00 TRY 13,414.50
SSI Ceiling Amount Daily Gunluk Prime Esas Kazanc / SGK / Üst Sınır TRY 2.502,00 TRY 3,353.63
SSI Ceiling Amount Monthly Aylık Prime Esas Kazanc / SGK / Üst Sınır TRY 75.060,00 TRY 100,608.90

New Social Security Exemption Amounts Announced

In addition, the government of Turkey has announced the following benefit in kind exemption amounts, effective from 1 July to 31 December 2023.

These amounts will impact employees’ Gross Social Security amounts if the employer provides the respective benefits in kind.

SSI Amounts EN Version SSI Amounts TR Version Period 01-01-2023 30-06-2023 Period 01-07-2023 31-12-2023
SSI Child Allowance Exemption Çocuk Yardımı İstisnası / SGK TRY 200.16 TRY 268.29
SSI Family Allowance Exemption Aile Yardımı İstisnası / SGK TRY 1,000.80 TRY 1,341.45
SSI Meal Allowance Exemption (cash and Card payment) Yemek Yardımı İstisnası / SGK TRY 78.90 TRY 105.75
Private Ins + Pension ER Exemption Amounts for SSI Base Ozel sağlık sigortası ve Isveren BES primi istisnası/prime esas kazanç TRY 3.002,40 TRY 4,024.35

Changes to the Income Tax Exemptions

Months Cumulative Minimum Bas Tax Monthly Exemption Amount Calculation Details of Monthly Exemption Amount
January 8.506,80 1.276,02 8506.80*0.15
February 17.013,60 1.276,02 8506.80*0.15
March 25.520,40 1.276,02 8506.80*0.15
April 34.027,20 1.276,02 8506.80*0.15
May 42.534,00 1.276,02 8506.80*0.15
June 51.040,80 1.276,02 8506.80*0.15
July 62.443,13 1.710,35 11402.33*0.15
August 73.845,45 1.902,62 70.000,00-62.443,13 = 7.556,87 *%15 (1.133,53) 73.845,45-70.000,00 = 3.845,45 *%20 (769,09)1133,53+769,09
September 85.247,78 2.280,47 11402.33*0.20
October 96.650,10 2.280,47 11402.33*0.20
November 108.052,43 2.280,47 11402.33*0.20
December 119.454,75 2.280,47 11402.33*0.20

The amended rates will apply to all wages and salaries earned after 1 July 2023.

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.

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Turkey – New Social security and Income tax Rate exemptions
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