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Social security in Turkey 2026
The employee side is 15% of gross pay — 14% social security (5% health, 9% pension and disability) plus 1% unemployment insurance — on a base floored at the minimum wage and capped at 7.5 times it (TRY 297,270 a month in 2026).
Contributions are deductible for income tax, and retired employees who keep working pay a 7.5% support premium instead.
At a glance
- top rate
- 15% of capped gross pay
- entry band
- Base floor: TRY 33,030/month; cap: TRY 297,270
- tax year basis
- Monthly, withheld by the employer
- filing deadline
- Employer collects and remits
- residency basis
- All employees; the self-employed have their own scheme
- regime flag
- Auto-enrolment: 3% of salary into private pensions for under-45s
Rates
Employee contributions (2026)
| Rate | Base | Applies to |
|---|---|---|
| 14% | Gross salary between TRY 33,030 and 297,270/month | Social security — 5% health, 9% pension, disability and life |
| 1% | Same capped base | Unemployment insurance |
| 7.5% | Salary | Support premium for retirees who keep working while drawing a pension |
| 3% | Average monthly salary | Mandatory auto-enrolment into an individual pension plan for employees under 45 (opt-out within 2 months) |
Thresholds & allowances
- Income tax reliefContributions deductible
Voluntary retirement premiums deduct up to 15% of declared income, capped at the annual minimum wage
- Pension taxation5-15% withholding on private plans
5% after 10+ years of premiums; 15% for early exits; state pensions largely exempt
Residency
Residency trigger
Employment in Turkey triggers the scheme on gross pay including most fringe benefits; the self-employed — artisans, lawyers, engineers — contribute under a parallel scheme.
Non-resident treatment
Foreign pensions of residents are income-tax-exempt; totalization agreements govern posted workers.
Notes
- The contribution cap is 9 times the minimum wage (raised from 7.5 times in January 2026) and moves with it each January.
- State social security pensions are exempt from income tax up to the level paid to the highest civil servants.
- Meal allowances up to TRY 300 a day and modest commuting compensation (TRY 158 a day) are exempt from income tax.
- Employer-side contributions are separate and larger.
FAQ
How much social security do employees pay in Turkey?
15% of gross pay — 14% social security plus 1% unemployment — on a base between TRY 33,030 and 297,270 a month in 2026.
Are Turkish social security contributions deductible?
Yes — the full 15% reduces taxable pay, and voluntary retirement premiums deduct up to 15% of declared income within the minimum-wage cap.
Figures: tax year 2026, compiled from public sources. Not tax advice.