15 Mayıs 2025
What is the Social Security Base Amount? How is it Calculated?
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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?
Therefore, in this article, we comprehensively address the following questions: What is the social security base amount, what does it cover, how is it calculated, and what are the lower and upper limits of social security base amount for 2025?
What Is a Premium?
A premium is the social security contribution paid to the Social Security Institution (SSI) by both the employee and the employer. It serves as the basis for accessing entitlements such as retirement, illness, and work accident benefits. The type of income on which this premium is based—namely, which payments are subject to premiums—is determined by the social security base amount.
What Is the Social Security Base Amount?
The social security base amount refers to the total gross income reported to the Social Security Institution on behalf of the employee and subject to premium deductions. This concept includes not only the employee's monthly salary, but also certain additional payments received under the employment contract or based on actual work performed. Which payments fall under this scope is specified in detail in Law No. 5510 on Social Insurances and General Health Insurance and its subordinate regulations.
Since an employee's retirement premiums, sickness and maternity benefits, and social security entitlements such as work accident and occupational disease benefits are calculated based on this base amount, the accurate and complete reporting of the social security base amount is a responsibility with both financial and legal consequences.
What Are the Types of Social Security Base Amounts?
According to SSI regulations, not every type of payment is included in the social security base amount. Some payments are mandatorily added to the base, some are partially considered, and others are entirely excluded. Making this distinction accurately is essential for both the correctness of declarations and the transparency of payroll records.
- Earnings Fully Subject to Premiums
- Gross wage (salary, wage)
- Overtime payments
- Bonuses and incentives (performance-based, sales-based, etc.)
- Work performed on weekly rest days and public holidays
- Meal allowance paid in cash (the portion exceeding the exemption limit)
- Earnings Partially Included in the Social Security Base Amount
- Earnings Not Subject to Premiums
- Benefits in Kind
- Severance payment
- Per diem allowance
- Death, childbirth, and marriage allowance
- End-of-employment or lump-sum payments considered as severance payment
- Cash benefit
The following items are directly included in the social security base amount:
Some payments are subject to premiums only to the extent that they exceed certain thresholds. As of 2025, the limits for these payments are as follows:
| Type of Payment | Exemption (2025) | Explanation |
|---|---|---|
| Meal allowance | TRY 158 (daily) | For cash payments; the excess is included in the base amount |
| Child allowance | TRY 520.11 (monthly) | Included if it exceeds the specified limit |
| Family allowance | TRY 2,600.55 (monthly) | The portion exceeding the benchmark is included in the base amount |
The following are not included in the premium base under any circumstances:
How Are Meal, Family, and Child Allowances Evaluated in the Social Security Base Amount?
One of the most confusing issues in practice is the impact of social assistance-type payments on the SSI base. For example, an employer who makes a cash payment instead of providing a meal card to an employee can exempt only up to TRY 158 per day of this payment in 2025. Any amount exceeding this limit must be added to the social security base amount.
You can access detailed information on this subject here.
Similarly, family allowances paid to married employees and child allowances paid to those with children are assessed within the limits set by the SSI. If these limits are exceeded, the relevant amounts are directly reflected in the SSI declaration base.
You can access the 2025 payroll parameters here.
Note: In order for the exemption to be applicable, the payments must be shown as separate items on the payroll and must be documented.
How Is the Social Security Base Amount Calculated?
The calculation of the social security base amount is critically important for accurately determining the monthly base to be reported to the SSI.
Steps:
- The gross wage is determined.
- The following are added to this amount:
- Overtime,
- Bonuses and incentives,
- Meal, child, and family allowances (those subject to premiums)
- The resulting total is the social security base amount to be reported to the SSI.
Example of Social Security Base Amount Calculation (2025)
Example: Let's assume that an employee received the following payments in April 2025.
- Gross salary: TRY 70,000.00
- Overtime payment: TRY 4,000.00
- Bonus (performance incentive): TRY 5,000.00
- Meal allowance (in cash): TRY 300/day × 22 days = TRY 6,600.00
- Child allowance: TRY 450,00
- Family allowance: TRY 2,500.00
Step 1: Identifying Payments to Be Included in the Social Security Base Amount
| Payment Item | Amount (TRY) | Included in the Social Security Base | Explanation |
|---|---|---|---|
| Gross salary | 70,000.00 | Yes | Fully included. |
| Overtime pay | 4,000.00 | Yes | Fully included. |
| Bonus (incentive) | 5,000.00 | Yes | Fully included. |
| Meal allowance (cash) | 6,600.00 | Partially | Exempt up to TRY 158/day; excess is included. |
| Child allowance | 750.00 | Partially | Exempt up to TRY 520.11/month; excess is included. |
| Family allowance | 2,850.00 | Partially | Exempt up to TRY 2,600.55/month; excess is included. |
Note:
- Meal allowance exemption limit: TRY 158/day × 22 days = TRY 3,476
- Amount included in the base: TRY 6,600 – 3,476 = TRY 3,124
- Child allowance exemption limit: TRY 520.11
- Amount included in the base: TRY 750.00 – 520.11 = TRY 229.89
- Family allowance exemption limit: TRY 2,600.55
- Amount included in the base: TRY 2,850.00 – 2,600.55 = TRY 249.45
Step 2: Calculation of the Total Social Security Base Amount
| Payment Item | Amount (TRY) |
|---|---|
| Gross salary | 70,000.00 |
| Overtime payment | 4,000.00 |
| Bonus (incentive) | 5,000.00 |
| Meal allowance (premium-included part) | 3,124.00 |
| Child allowance (premium-included part) | 229.89 |
| Family allowance (premium-included part) | 249.45 |
| Total Social Security Base Amount | 82,603.34 |
Step 3: Checking the SSI Social Security Base Amount Limits (2025)
Evaluation:
The total social security base amount of TRY 82,603.34 falls within the lower and upper limits set for the year 2025. Therefore, this full amount must be reported to the SSI.
Lower and Upper Limits of the Social Security Base Amount (2025)
As in every year, the SSI has determined the daily lower and upper limits for the social security base amount for 2025. These limits represent the minimum and maximum levels for reporting, and the reported earnings cannot fall outside this range.
- Daily minimum earnings limit: TRY 866.85
- Daily maximum earnings limit: TRY 6,501.38
- Monthly minimum earnings limit: TRY 26,005.50
- Monthly maximum earnings limit: TRY 195,041.40
It is not permissible to report a base amount to the SSI below or above these limits. In particular, for high-earning employees, the entire wage is not reported to the SSI; premiums are calculated only up to the upper limit.
Important Notes:
- Meal Allowance: For 2025, cash meal allowances up to TRY 158 per day are not included in the social security base amount. Any amount exceeding this is included in the base.
- Child and Family Allowances: For 2025, child allowances up to TRY 520.11 per month and family allowances up to TRY 2,600.55 per month are not included in the social security base amount. Any amounts exceeding these limits are included.
- Social Security Base Amount Limits: The amount to be reported to the SSI must fall between the specified lower and upper limits. Any amounts outside these boundaries are not considered.
This example has been prepared to assist employers and HR professionals in making accurate SSI declarations within payroll processes. Exercising care in calculating the social security base amount is of great importance for fulfilling the employer's legal obligations and safeguarding employees' social security rights.
What Is the Difference Between the Social Security Base Amount and Gross Salary?
Gross salary and the social security base amount are two frequently confused but functionally very different concepts in payroll and SSI reporting processes. Gross salary refers to the total amount of income stated in the employment contract that the employee is entitled to receive, without any deductions. Legal deductions such as income tax, stamp duty, SSI premium, and unemployment insurance are applied to this amount. Gross salary forms the basis for calculating the net salary to be paid to the employee.
On the other hand, the social security base amount refers solely to the base used for premium declarations to the Social Security Institution. The SSI includes certain payments in this base while excluding others. For instance, some social benefits that are part of the gross salary (such as per diem, childbirth allowance, severance pay) are not included in the social security base amount. Conversely, payments like overtime, bonuses, and cash meal allowances may affect both the gross salary and the social security base amount.
In summary: Every social security base amount is derived from the gross salary, but not every gross salary is equal to the SSI base.
Conclusion: The Social Security Base Amount Is Not Just for SSI Reporting, but a Strategic Payroll Component
The social security base amount is not merely a legal reporting requirement; it is also a strategic component that directly affects the company's payroll structure, employees' social entitlements, and long-term financial costs. Incorrect or incomplete declarations may result in penalties during SSI audits and can lead to reduced retirement benefits for employees.
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