In order to properly manage payroll processes, ensure compliance with the social security system, and secure retirement rights in professional life, it is essential to fully understand certain fundamental concepts. One of the most critical parameters for accurately managing employees' social security entitlements, retirement calculations, and employers' SSI (Social Security Institution) premium obligations is the Social Security Base Amount. However, this concept is not limited to the gross salary alone. In addition to wages, various fringe benefits, allowances, and compensations may also be included in or excluded from the calculation of the social security base amount. As in every year, in 2025 as well, updates have been made to the minimum wage, the amounts excluded from the social security base, and the SSI wage ceilings. In this context, it has become even more crucial for companies and payroll professionals to provide accurate, up-to-date, and legally compliant answers to key questions such as: What is the social security base amount, and how is it calculated?