Payroll Company Turkey: calculation of net salary

The umbrella company in Turkey is responsible for paying the salary of the employee in addition to paying all the social and employer contributions.


But how does one go from gross wage to net wage?


Ssk (social security) represents 14% of an employee’s gross salary, and 7.5% of the retirement pension.


Gross salary = 3000 TL


Social security base = 3000 TL


Social security of the employee = 420 TL (Gross salary x 14%)


Employer social security = 435 TL (Gross salary x 14.5%)


Unemployment rate employed = 30 TL (Gross salary x 1%)


Employer unemployment rate = 60 TL (Gross salary x 2%)


Income tax base = 2550 TL (Social security basis – Employee social security – Unemployment rate used)


Income Tax = 382 TL (Income Tax Base x 0.15)


There is also the calculation of the tax stamp (0.6% of the gross salary)


Tax stamp = 18 TL (Gross salary x 0.6%)


Annual net salary = 2150 TL (Gross wage – Employee social security – Unemployment rate – Income tax – Tax stamp)


The Umbrella Company Turkey is therefore a good solution for international companies wishing to employ in this country without having to open any legal entity on the spot.

The on-site portering company publishes the pay slips, pays wages, pays social and employer contributions, handles all legal and accounting aspects of the employee’s recruitment.


The wage-earning solution in Turkey allows the customer to save considerable time and cost.



* The data shown below are from the year 2017


Azkan GROUP (www.azkan.fr) has been assisting international companies in their development project in Turkey since 2005. Azkan GROUP offers consulting services, partner detection, creation of a local structure, recruitment in Turkey and Payroll Company Turkey.