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 every 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, effective 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 covered by the exemption. No stamp duty is deducted from minimum wage payroll.
Detailed Table
| Item | Amount (TL) | Description |
|---|---|---|
| Gross Minimum Wage | 26,005.50 TL | Effective January 1, 2026 |
| Social Security Employee Share (15%) | − 3,900.83 TL | Insurance + GHI + Unemployment |
| Unemployment Insurance Employee (1%) | Included (above) | 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 received |
How Much Does the Employer Pay for Minimum Wage?
While 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 every 1 TL the employee receives, the employer pays an average of 1.46 TL. Bu 'wage multiplier' critical data for accurate workforce budgeting."
Impact on Employees Earning Above Minimum Wage
For employees earning above the minimum wage, the calculation differs: income tax exemption only applies up to the minimum wage level, and the excess becomes taxable. Therefore, salaries slightly above the minimum wage bear a proportionally higher effective tax burden.
For higher salaries, we recommend using our net/gross calculation tool for accurate results.