The statutory deductions applicable in a standard Turkish payroll are social security premium, income tax, and stamp tax. Also, the salaries generated from liaison offices in Türkiye are exempt from income tax per Article 34/14 of Income Tax Law, and these are only subject to social security.

Also, the income tax exemption as much as the income tax deduction amount calculated over the minimum wage for all wages introduced in 2024 will continue in 2025 as well.

Social Security Premium

Social Security Premium is calculated over wages monthly and paid jointly by the employee and the employer. The contribution rates are as follows:

a. Minimum Wage

The notification regarding the Minimum Wage Determination Commission's decision, published in the Official Gazette dated December 27, 2024, established the minimum wage and minimum wage support amounts applicable for 2025.

This informative note about Circular No. 2024/14 issued by the Social Security Institution (SSI) outlines key procedures and principles for employers regarding the late submission of monthly premium and service declarations (APHB) and consolidated withholding and premium service declarations (MUHSGK).

Key highlights of the circular include:

The provision in Article 97, paragraph 7, subparagraph (a) of the Social Insurance Transactions Regulation, which governs the earnings subject to premiums for insured individuals under Article 4, paragraph 1, subparagraph (a), had previously stated; "Provided that no meals are provided at the workplace or its premises, any payments made under the name of meal allowances, whether directly to the insured or to third parties on their behalf, shall not be considered in calculating earnings subject to premiums, up to the amount obtained by multiplying the daily minimum wage by a rate determined by the Institution's Board of Directors and the number of days actually worked."