Short answer: On the table for 1 January 2026 to 31 December 2026 the gross minimum wage is 33,030 TL. The employee’s social security at 14% is 4,624.20 TL and unemployment insurance at 1% is 330.30 TL. The net the ministry prints is 28,075.50 TL. Monthly cost to the employer is 40,214.03 TL in other sectors with a 2-point cut, 39,223.13 TL in manufacturing with a 5-point cut, and 40,874.63 TL with no cut. Those three lines are the Ministry of Labour’s published sum. Severance, meals and any wage above the minimum are not in the table.
In a file that is about to hire, the sentence “the net is 28 thousand, so that is the cost” misses about 12 thousand TL a month. What the employee receives and what the employer pays are not the same number. The gap is the employer’s social security and unemployment shares. The cut is not written onto every workplace by itself.
The order of a first hiring is in the first-employee checklist. This guide is the wage line on that list. The same three costs sit side by side in employer files at our Kızılay office in Ankara.
Two cuts from gross to net
The ministry builds the net like this. Gross 33,030 TL. Employee social security at 14% is 4,624.20 TL. Employee unemployment insurance at 1% is 330.30 TL. Cuts total 4,954.50 TL. The net is 28,075.50 TL. Income tax and stamp tax are not shown on this line. The ministry’s note says those two items were not calculated.
At minimum-wage level, income tax and stamp tax fall to zero up to the minimum-wage exemption. If the wage rises above the minimum, the exemption stays at the tax on the minimum wage. The excess enters the bracket and the stamp. A 40,000 TL salary is not “28,075 TL plus the difference”. Enter the gross in the salary calculator. The tool’s minimum-wage line uses the same gross as this ministry table.
| Line | Rate | Amount |
|---|---|---|
| Gross minimum wage | — | 33,030.00 TL |
| Employee social security | 14% | 4,624.20 TL |
| Unemployment, employee | 1% | 330.30 TL |
| Net, ministry table | — | 28,075.50 TL |
| Employer cost, other sectors, 2 points | Social security 19.75% + unemployment 2% | 40,214.03 TL |
| Employer cost, manufacturing, 5 points | Social security 16.75% + unemployment 2% | 39,223.13 TL |
| Employer cost, no cut | Social security 21.75% + unemployment 2% | 40,874.63 TL |
The three lines the employer pays
On the line with no cut, employer social security is 21.75% and 7,184.03 TL, and employer unemployment insurance is 2% and 660.60 TL. With the gross, the monthly cost is 40,874.63 TL. Where the conditions in Article 81 of Law 5510 are met, the points come down. In other sectors the ministry applies a 2-point cut: employer social security 19.75% and 6,523.43 TL, cost 40,214.03 TL. The manufacturing line with a 5-point cut is 16.75% and 5,532.53 TL. The cost is 39,223.13 TL.
An employer who does not meet the conditions does not write the reduced line onto their own file. Premium debt, an incentive certificate or the activity can remove the points. Which point is open is read from the social security record. “Every small business pays 40,214” skips the condition. With no condition the line is 40,874.63 TL.
The bars are the share of the monthly cost with no cut. Rounding does not change the ministry’s kuruş line. On a reduced workplace the social security slice shortens. The gross stays the same.
Twelve months, one person
If the same line runs all year, multiply by twelve. Other sectors, 2-point cut: 40,214.03 × 12 = 482,568.36 TL. Manufacturing, 5 points: 39,223.13 × 12 = 470,677.56 TL. No cut: 40,874.63 × 12 = 490,495.56 TL. That is one person’s wage and premiums. A second person, on the same conditions, is written a second time. A severance accrual, meals, transport and a bonus sit outside this product.
If the wage changes during the year, the product breaks. The 2026 table runs from 1 January to 31 December. This text has no mid-year rise. If one is announced, the ministry’s new table wins, not this page. If the hiring month is a partial month, the gross comes down with the days. Do not write 33,030 TL as if the month were full.
Promising a net changes the cost
The sentence “28,075.50 TL in hand” matches the ministry net at the minimum wage. The employer cost is still 39,223.13 TL, 40,214.03 TL or 40,874.63 TL. If a higher net is promised, the gross rises once income tax and stamp tax enter, and the employer share sits on that higher gross. A net promise above the table’s net is not read from these three lines.
The income tax band on a wage is separate from the band on commercial profit. On wages, 27% runs to 1,500,000 TL. That tariff is in the 2026 income tax brackets. Do not run the whole of that tariff through a minimum-wage payslip. The exemption reads the minimum-wage slice on its own.
Frequently asked questions
What is the 2026 gross minimum wage?
On the Ministry of Labour table for 1 January 2026 to 31 December 2026 the monthly gross is 33,030 TL. The net on the same table is 28,075.50 TL. That net is the line after employee social security and unemployment insurance.
Why is the employer cost not 28,075 TL?
28,075.50 TL is what the employee receives. The employer also pays social security and unemployment insurance. With the cut, other sectors cost 40,214.03 TL a month, manufacturing 39,223.13 TL, and the line with no cut is 40,874.63 TL.
Does every employer get the 2-point cut?
No. The points depend on the conditions in Article 81 of Law 5510. Without them, use the ministry’s line with no cut: 40,874.63 TL. Which point is open is read from the social security record.
Is income tax inside this net?
The ministry prints the net without a separate income tax and stamp tax calculation. At minimum-wage level those two cuts sit inside the exemption. Above the minimum, the excess enters the bracket. That salary is not read from these three lines.
Is the annual cost a full year?
On twelve full months it is 482,568.36 TL in other sectors, 470,677.56 TL in manufacturing and 490,495.56 TL with no cut. A partial month, a rise or a second item changes the product. Severance and meals are not included.
What closes before this table on a first hire?
Workplace registration, the hiring notice, and whether the wage was written as gross or net. That order is in the first-employee list. The cost is read from this table after registration is closed.
In short
In 2026 the gross minimum wage is 33,030 TL and the ministry net is 28,075.50 TL. Employer cost depends on the conditions: 40,214.03 TL in other sectors, 39,223.13 TL in manufacturing, and 40,874.63 TL with no cut. Twelve full months are twelve times those lines. Severance and any wage above the minimum sit outside.
At Ankara Muhasebeci, in the Kızılay office on Atatürk Boulevard, we read which point is open from your social security record and build the payroll on that line. Get in touch, or see payroll and social security. On a first hire the order is in the first-employee list.
Keep one split clear: the 28,075.50 TL the employee receives is not the amount the employer pays. The cost is read with the employer share on top of the gross. The points are not the same at every workplace.
