2017 Minimum Wage & the Minimum Subsistence Allowance Rates (MSA)

a. Minimum wage

The decision of the Minimum Wage Determination Commission related to the minimum wage amount applicable in 2017 has been published in the Official Gazette dated 30 December 2016 and numbered 29934.

** The NET amount shown in the table above has been calculated considering a minimum subsistence allowance (AGI) for an employee only with no dependents. This amount will vary based on the number of days worked by the employee during the relevant month, and the minimum subsistence allowance that the employee is entitled to.

You can access the Turkish version of the Official Gazette from this link.

b. SGK (Social Security Institution) Maximum and Minimum Amounts

According to the General Social Security Law numbered 5510 Article 82 which was updated on the 24th of November 2016, the lower limit of daily earning subject to premiums is one thirtieth of the minimum wage (1/30), and the upper limit is 7,5 times the minimum wage. In accordance with this information, the monthly floor and ceiling levels for 2017 are as stated below.

c. The Amount to be taken into account for discount calculation purposes related to the ''Minimum Subsistence Allowance'', which will be effective as of the start of 2017.

Minimum Wage * 12 = Annual Amount of the Minimum Wage

1.777,50 * 12 = 21.330,00.-TRY

In order to calculate the Minimum Subsistence Allowance amounts, the rates determined in accordance with the employees’ marital statuses are applied to the amount stated above.

One twelfth (1/12) of the income tax amount calculated over the Annual Minimum Wage Level is discounted from the employees’ income tax payable on monthly basis.