{"id":41397,"date":"2023-01-25T19:35:23","date_gmt":"2023-01-25T16:35:23","guid":{"rendered":"https:\/\/f-chain.com\/?p=3891"},"modified":"2023-01-25T19:35:23","modified_gmt":"2023-01-25T16:35:23","slug":"payroll-parameters-in-turkey-az","status":"publish","type":"post","link":"https:\/\/az.f-chain.com\/az\/payroll-parameters-in-turkey-az\/","title":{"rendered":"Payroll Parameters in Turkey"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text]<\/p>\n<p>Payroll is the process by which an employer pays his\/her employees. It consists of the list of workers, calculation of the employee\u2019s pay and work hours, distributing the salary on time, and recording the payroll expense.<\/p>\n<p>This procedure is usually the same in all companies and countries, with some slight differences.<\/p>\n<p>Payroll parameters for 2023 in Turkey are:<\/p>\n<ul>\n<li><strong>Gross salary.<\/strong>\u00a0It is the amount of money earned by employees under the Labour Law of the Turkish Republic. Gross salary includes net salary, total deductions (Social Security Premium of Employee\u2019s share and Unemployment Insurance), income tax, and stamp tax.<\/li>\n<li><strong>Net salary.<\/strong>\u00a0It is the money received by the employees as salary. Net salary consists of gross salary and total deductions.<\/li>\n<li><strong>Employer\u2019s cost.<\/strong>\u00a0Employers must pay their employees a share of social security and Unemployment Insurance Premiums, which are called employer\u2019s costs. The total cost of the employee to the employer includes Gross Salary, Social Security Premium Employer\u2019s Allocation, and unemployment insurance<\/li>\n<li><strong>Social Security Premium and Unemployment Insurance-<\/strong>\u00a0It is 37.5%, including unemployment insurance of earnings subject to premium insurance. 15% is deducted from the gross salary as the employee\u2019s allocation and 22.5% of the earnings as the employer\u2019s allocation.<\/li>\n<li><strong>Income Tax \u2013\u00a0<\/strong>It is wage income and the employer is responsible to deduct and pay the tax office on behalf of the employee. Income Tax Base or Taxable Income is Gross Salary &#8211; Social Security Premium (Employer\u2019s Share).<\/li>\n<\/ul>\n<p><strong>Income Tax Rates (2022):<\/strong><\/p>\n<p>Up to 71.337 TL %15<\/p>\n<p>Between 71.337 and 156.061 TL In excess % of 20<\/p>\n<p>Between 156.061 and 378.981 TL In excess %27<\/p>\n<p>Between 378.981 and 1.961.784 TL In excess %35<\/p>\n<ul>\n<li><strong>Stamp Tax\u00a0\u00a0<\/strong>is based on gross salary and its rate is %122.93<\/li>\n<li><strong>Minimum Living Allowance (MLA) \u2013\u00a0<\/strong>It is tax-free and income tax payment is calculated by deducting the MLA from the income tax. The calculation is based on the minimum wage regardless of the salary, but taking into account the marital status, and, the family composition of the employee. 50% for the Taxpayer, 10% for the unemployed spouse, 7.5% for the first two dependent children, and 5% for each of the following dependent children.<\/li>\n<\/ul>\n<p><strong>Income Tax Payable is Income Tax \u2013 Minimum Living Allowance<\/strong><\/p>\n<ul>\n<li><strong>Disability Deduction<\/strong>. It is the deduction when the employee loses working capacity at a minimum of 80% and is considered 1st-degree disabled (1500TL), minimum 60% 2nd-degree disabled 860TL), and minimum 40% 3rd-degree disabled worker (380TL).<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<p>The minimum wage calculation for the period between January 1, 2023 \u2013December 31, 2023, is as follows for a single employee with no children is:<\/p>\n<p><strong><u>GROSS SALARY 10.008 TL<\/u><\/strong><\/p>\n<p>Social Security Premium Employee\u2019s allocation (14%) 1.401,12 TL<\/p>\n<p>Unemployment insurance Employee\u2019s allocation (1%) 100,08 TL<\/p>\n<p>Income tax base 10.008 TL<\/p>\n<p>Income tax (15%) 1.501,2 TL<\/p>\n<p>Total Deductions (Social Security Premium Employee Allocation +Unemployment Insurance Employee Allocation) 3.753 TL<\/p>\n<p><strong>NET SALARY 8.506,80 TL<\/strong><\/p>\n<p>TOTAL COST OF EMPLOYEE TO EMPLOYER<\/p>\n<p>TOTAL COST OF EMPLOYEE TO EMPLOYER Gross salary 10.008 TL Social Security Premium Employer\u2019s allocation (15%)** 1.501,2 TL TL Unemployment Insurance (2%) 200,16 TL TOTAL COST 11.709,36 TL<\/p>\n<p>This is applicable to single employees, but for other employees, the calculations differ.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"3iIW6NAHc9\"><p><a href=\"https:\/\/expatguideturkey.com\/payroll-parameters-in-turkey\/\">Payroll Parameters in Turkey 2023<\/a><\/p><\/blockquote>\n<p><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;Payroll Parameters in Turkey 2023&#8221; &#8212; Expat Guide Turkey\" src=\"https:\/\/expatguideturkey.com\/payroll-parameters-in-turkey\/embed\/#?secret=LZYGgRkS0P#?secret=3iIW6NAHc9\" data-secret=\"3iIW6NAHc9\" width=\"500\" height=\"282\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;3894&#8243; img_size=&#8221;full&#8221;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text] Payroll is the process by which an employer pays his\/her employees. It consists of the list of workers, calculation of the employee\u2019s pay and work hours, distributing the salary on time, and recording the payroll expense. This procedure is usually the same in all companies and countries, with some slight differences. Payroll parameters<\/p>\n","protected":false},"author":1,"featured_media":45436,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,21],"tags":[],"class_list":["post-41397","post","type-post","status-publish","format-standard","hentry","category-feautured-post-ru","category-news-ribbon-ru"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Payroll Parameters in Turkey - FChain<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/az.f-chain.com\/\" \/>\n<meta property=\"og:locale\" content=\"az_AZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Payroll Parameters in Turkey - FChain\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text] Payroll is the process by which an employer pays his\/her employees. 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