Lawyer in Turkey: January 2015

Thursday, January 8, 2015

Minimum Wages Turkey 2015 (1st period)

The Turkish Ministry of Social Affairs and Employment, has announced the minimum wage for 2015, the 1st period of 2015, (1st January 2015 - 30 June 2015).

Every year on the 1st of  January and the 1st of  July the government announces the new wages for the next coming 6 months.

Structure minimum salary
The statutory minimum wage is based on the gross salary for normal working hours, without overtime. You receive this wage on the agreed payment period, f.e. weekly, monthly or every 4 weeks. 

The gross salary may consist of:
  • the (basic) salary in your employment contract has been agreed;
  • the allowances for performance, shifts, irregular hours, standby duty and working conditions;
  • the fixed bonus for the sales you make any payment and you will receive;
  • the rewards of third parties caused by the work.
The total of these amounts shall not be less than the minimum wage.

Pay slip
To avoid problems in the future with the tax authorities, es we recommend to pay the wages exactly as mentioned on the pay slip. If you pay in cash, let your staff monthly sign the pay slip (your accountant will create the slip monthly).

Apartments staff
The legislation distinguishes apartments staff. There are more than 200,000 people who are registered as apartment staff (kapıcı). The government has made ​​an exception for this group allowing an exemption from income tax (gelir vergisi) and withholding tax (withholding tax). The exemption creates a higher net income. The total cost to the employer will remain the same.

Period 01.01.2015 - 30.06.2015

Gross Salary 1.201,50
Social Insurance Employee SGK 14% 168,21
Unemployment insurance 1% 12,02
Income Tax 15% (*) 63,08
Cost of living allowence (agi) 90,11
Stamptax 7,59% (*) 9,12
Total Deductions 252,43
Net Salary 949,07

Gross Salary 1.201,50
Emplyer contribution Social Insurance SGK 15,5% 186,23
Unemployment insurance 2% 24,03
Total costs employer 1.411,76