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 23/14 of Income Tax Law, and these are only subject to social security.

Also, as of 2022, an income tax exemption amount up to the tax amount calculated over minimum wage would be applicable for all wages.

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 new regulation with regards to the employee withdrawals from the automatic private pension plans made by the employers has been published in Official Gazette numbered 31704 and dated 29.12.2021

With that new regulation, the employees who withdraw from the automatic private pension plan, would not need to be re-enrolled again after 3 years. The aforementioned rule has been abolished.

• Income Tax Exempted Food Allowance
• Income Tax Exempted Commuting Allowance
• Disability Degree Discount
• Income Tax Brackets of 2022
• Stamp Tax Rate

a. Minimum Wage

In the press release dated December 16, 2021, the Ministry of Labor, along with the Minimum Wage Determination Committee has announced the minimum wage to be effective for the year of 2022, as shown in the table below.