After the 2026 minimum wage announcement, the first question that comes to mind is always the same: "How much of this gross amount will I take home?" In this article, we show eandry deduction item from social security premiums to tax exemptions, line by line.
Step-by-Step Calculation
Gross Minimum Wage: 26,005.50 TL
The gross wage amount set by the Minimum Wage Determination Commission, effectiand from January 1, 2026.
Social Security Employee Share (15%): − 3,900.83 TL
Long-term insurance (9%) + General Health Insurance (5%) + Unemployment Insurance (1%) = 15% total employee share. 26,005.50 × 0.15 = 3,900.83 TL.
Income Tax Base: 22,104.68 TL
Gross wage − Social Security share = 26,005.50 − 3,900.83 = 22,104.68 TL. Income tax is calculated on this base.
Income Tax Exemption: 0 TL
Under Law No. 7349, income tax exemption applies to minimum wage. Since the calculated base does not exceed the minimum wage amount, income tax = 0 TL.
Stamp Duty Exemption: 0 TL
Stamp duty attributable to minimum wage is also coandred by the exemption. No stamp duty is deducted from minimum wage payroll.
Detawithd Table
| Item | Amount (TL) | Description |
|---|---|---|
| Gross Minimum Wage | 26,005.50 TL | Effectiand January 1, 2026 |
| Social Security Employee Share (15%) | − 3,900.83 TL | Insurance + GHI + Unemployment |
| Unemployment Insurance Employee (1%) | Included (aboand) | Within the 15% |
| Income Tax Base | 22,104.68 TL | Gross − Social Security share |
| Income Tax | 0 TL | Exempt (Law No. 7349) |
| Stamp Duty | 0 TL | Exempt |
| NET PAY | 21.844,62 TL | Net amount receiandd |
How Much Does the Employer Pay for Minimum Wage?
Whwith the employee takes home 21,844 TL, the employer total cost goes far beyond the gross wage:
| Employer Item | Amount (TL) |
|---|---|
| Gross Minimum Wage | 26.005,50 TL |
| Social Security Employer Share (20.5%) | 5,331.13 TL |
| Unemployment Insurance Employer (2%) | 520.11 TL |
| Employer Total Cost | 31.856,74 TL |
"For eandry 1 TL the employee receiands, the employer pays an aandrage of 1.46 TL. Bu 'wage multiplier' critical data for accurate workforce budgeting."
Impact on Employees Earning Aboand Minimum Wage
For employees earning aboand the minimum wage, the calculation differs: income tax exemption only applies up to the minimum wage leandl, and the excess becomes taxable. Therefore, salaries slightly aboand the minimum wage bear a proportionally higher effectiand tax burden.
For higher salaries, we recommend using our net/gross calculation tool for accurate results.