Practical Information Guide for 2025

GROSS AMOUNT OF THE DAILY AND MONTHLY MINIMUM WAGE

Minimum Wage Daily Amount

Minimum Wage Monthly Amount

TRY 866.85

TRY 26,005.50  

LEGAL DEDUCTIONS FROM THE MONTHLY MINIMUM WAGE

Employee’s Share of Insurance Premium (%14)

TRY 3,640.77

Employee’s Contribution to Unemployment Insurance (%1)

TRY 260.06

Income Tax and Stamp Duty

TRY 0

Net Minimum Wage

TRY 22,104.67

MINIMUM WAGE TOTAL COST TO THE EMPLOYER

Gross Minimum Wage

TRY 26,005. 50

Employer’s Share of Insurance Premium (20.75%)

TRY 5,396.14

Employer’s SSI Incentive (5%)

TRY (-1300.27)  

Employer’s Unemployment Insurance Fund (2%)

TRY 520.11

Total Cost to the Employer

TRY 30,621.48

MINIMUM AND MAXIMUM AMOUNTS OF MONTHLY INSURANCE PREMIUM FEES

Minimum Monthly Fee

Maximum Monthly Fee

TRY 26,005.50

TRY 195,041.40

UNLAWFUL ACT

ADMINISTRATIVE FINE

Violation of the obligation to notify the workplace

TRY 241,043 (separately for the principal and  sub-employer, or their representatives whose duty it is to notify the workplace) 

Violation of the equal treatment principle for employees

TRY 2,017 (per employee affected)

Violation of temporary employment relationship obligations

TRY 3,375  (per employee affected)

Violation of Article 7/2-f regarding a temporary employment relationship

TRY 13,500

Violation of the obligation to provide a written document regarding the content of the employment contract

TRY 2,017 (per employee affected)

Violation of on-call and remote work provisions

TRY 2,017  (per employee affected)

Violation of the obligation to provide an employment certificate

TRY 2,017 (per employee affected)

Violation of the collective dismissal procedure

TRY 7,924 (per employee affected)

Violation of the obligation towards disabled employees and ex-offenders

TRY 30,081 (per disabled and ex-offender as required per month)

Intentionally failing to pay or partially paying the salary arising from this law, a collective bargaining agreement or an employment agreement

TRY 2,179 (per employee affected, per month)

Violation of the obligation to pay salary and all other financial benefits to a specially opened bank account

TRY 2,179 (per employee affected, per month)

Violation of the obligation to issue a pay slip

TRY 7,924

Making an illegal salary deduction, or failing to report the reason and calculation of the deduction

TRY 7,924

Violation of the obligation to pay at least the minimum wage

TRY 2,179 (per employee affected, per month)

Violation of the obligation to pay remuneration for overtime work, or to allow the employee to use the free time accrued within six months, or a violation of the obligation to obtain the consent of the employee to perform overtime work

TRY 3,837  (per employee affected)

In workplaces where the percentage payment method is applied, a violation of the obligation to distribute a document showing the sum of each accounting roll to the employee representative

TRY 7,924

Violation of the provisions on an employer dividing an employee’s days of annual leave

TRY 3,837 (per employee affected)

Violation of the obligation to pay or underpaying the equivalent for unused annual leave

TRY 3,837 (per employee affected)

Violation of the obligation to pay the equivalent for unused annual leave to an employee whose employment agreement has been terminated

TRY 3,837 (per employee affected)

Violation of the obligation to allow employees to use annual leave according to the essential procedures of the annual leave regulation

TRY 3,837 (per employee affected)

Violation of the obligation to comply with working hours and the provisions of the relevant regulation

TRY 21,213  

Violation of the obligation to comply with compensatory work procedures

TRY 3,837 (per employee affected)

Violation of the obligation to give a rest break to an employee

TRY 21,213

Violation of the obligation not to work employees for more than 7.5 hours at night, and to change day and night shifts

TRY 21,213

Violation of the prohibition on employing children of certain ages and under certain conditions

TRY 21,213

Violation of the prohibition on working underground and underwater

TRY 21,213

Violation of the obligation not to employ children and young people at night

TRY 21,213

Violation of the obligation not to make work women work during pre/postnatal periods, or not to give unpaid leave

TRY 21,213

Violation of the obligation to create a personal file for each employee

TRY 21,213

Violation of regulations related to working hours

TRY 21,213

Violation of the obligation to show the necessary documents and evidence upon demand, and to provide everything Labour Inspectors need to perform their duties (paragraph 92/1), and to carry out their orders and requests without delay

TRY 192,838

Violation of the obligation not to influence employees on their statements, not to force them to hide or change the truth, to not behave inappropriately towards them when they testify to the relevant authorities

TRY 192,838

Violation of the obligation not to prevent investigations and inspection duties of Labour Inspectors

TRY 192,838

WRONGFUL ACT

ADMINISTRATIVE FINE

An employer employing a foreigner without a work permit

TRY 81,683 (on the employer, for each foreign employee separately)

A foreigner working dependently without a work permit

TRY 32,654

A foreigner working independently without a work permit

TRY 65,352

A foreigner working independently and with an indefinite work permit without performing the notification obligation stipulated by law in due time, and an employer employing foreign employees under these conditions

TRY 5,423  (on the both foreign employee and the employer separately)

Threshold on Proving by Deed

Threshold for an appeal before the Court of Appeal

Threshold for an appeal request before the Court of Cassation

TRY 33,000  

TRY 40,000

TRY 544,000

Threshold for hearing requests before the Court of Cassation

Threshold for an appeal before the Court of Appeals (in Execution Courts)

Threshold for appeals before the Court of Cassation (in Execution Courts)

TRY 816,000

TRY 95,000

TRY 544,000

Threshold for appeals before the Council of State (in administrative jurisdiction)

Threshold for appeals before the Court of Appeal (in administrative jurisdiction)

Threshold for hearing requests with a single judge

TRY 1,324,000

TRY 44,000

TRY 388,000

INCOME TAX RATES

Income Scales

(Employment Income)

Tax Rates

Income Scales (Non-Employment Income)

Tax Rates

Up to TRY 158,000

15%

Up to TRY 158,000

15%

TRY 23,700 for income up to TRY 158,000 with the excess up to TRY 330,000 at:

20%

TRY 23,700  for income up to TRY 158,000 with the excess up to TRY 330,000 at:

20%

TRY 58,100 for income up to TRY 330,000 with the excess up to TRY 1,200,000 at:

27%

TRY 58,100 for income up to TRY 330,000 with the excess up to TRY 800,000 at:

27%

TRY 293,000 for income up to TRY 1,200,000 with the excess up to TRY 4,300,000 at:

35%

TRY 185,000 for income up to TRY 800,000 with the excess up to TRY 4,300,000 at:

35%

TRY 1,378,000 for income up to TRY 4,300,000, with any excess at:

40%

TRY 1,410,000 for income up to TRY 4,300,000, with any excess at:

40%