MINIMUM LIVING ALLOWANCE

The Minimum Living Allowance has been repealed as of 1 January 2022.

GROSS AMOUNT OF DAILY AND MONTHLY MINIMUM WAGE

Minimum Wage Daily Amount

Minimum Wage Monthly Amount

TRY 166.80

TRY 5,004

LEGAL DEDUCTIONS ON MINIMUM WAGE

Gross Wage

TRY 5,004

Employee Share of Insurance Premium (%14)

TRY 700.56

Employee Contribution to Unemployment Insurance (%1)

TRY 50.04

Income Tax and Stamp Duty

TRY 0

Net Minimum Wage

TRY 4,253.40

MINIMUM WAGE TOTAL COST FOR EMPLOYER

Minimum Wage

TRY 5,004

Employer Share of Insurance Premium (20.5%)

TRY 1,025.82

Employer SSI Incentive (5%)

TRY (-250.20)

Employer Unemployment Insurance Fund (2%)

TRY 100.08

Total Cost for Employer

TRY 5,879.70

MAXIMUM AND MINIMUM INSURANCE PREMIUM FEES

Maximum Fee

Minimum Fee

TRY 37,530

TRY 5,004

UNLAWFUL ACT

ADMINISTRATIVE FINE

Violation of the obligation to notify the workplace

TRY 47,409 (separately for the principal and  sub-employer or their representatives who notify the workplace) 

Violation of the equal treatment principle for employees

TRY 397 (per employee affected)

Violation of temporary employment relationship obligations

TRY 664 (per employee affected)

Violation of article 7/2-f regarding temporary employment relationship

TRY 2,656

Violation of the obligation to provide a written document regarding the content of the employment contract

TRY 397 (per employee affected)

Violation of the on-call and remote work provisions

TRY 397 (per employee affected)

Violation of the obligation to provide an Employment Certificate

TRY 397 (per employee affected)

Violation of the collective dismissal procedure

TRY 1,559 (per employee affected)

Violation of the obligation regarding employment of disabled and ex-convict employees

TRY 5,917 (per unemployed disabled and ex-convict per month

Intentionally failing to pay or partially paying the fee arising from this law, the collective bargaining agreement or employment agreement

TRY 429 (per employee affected, per month)

Violation of the obligation to pay fees, premiums, bonuses and all other benefits to a specially opened bank account

TRY 429  (per employee affected, per month)

Violation of the obligation to issue a pay slip

TRY 1,559

Violation of the obligation to impose an illegal fee deduction or to not report the reason and of the deduction

TRY 1,559

Violation of the obligation to pay the minimum fee, or underpaying the minimum fee

TRY 429 (per employee affected, per month)

Violation of the obligation to pay the fee for overtime work, to allow the employee to use the free time he/she deserves within six months, to get the consent of the employee for overtime work

TRY 755 (per employee affected)

Violation of the obligation to distribute the document about the percentage to the representative

TRY 1,559

Violation of the obligation to divide annual paid leave days unlawfully

TRY 755 (per employee affected)

Violation of the obligation to pay the annual leave fee, or underpaying the annual leave fee

TRY 755 (per employee affected)

Violation of the obligation to pay the annual leave fee to the employee whose employment agreement has been terminated

TRY 755 (per employee affected)

Violation of the obligation to allow employees to use annual leave according to the essential procedures of the annual leave regulation

TRY 755 (per employee affected)

Violation of the obligation to comply with working hours and the provisions of the relevant regulation

TRY 4,173

Violation of the obligation to comply with compensatory work procedures

TRY 755 (per employee affected)

Violation of the obligation to give a rest break to the employee

TRY 4,173

Violation of the obligation to not work employees for more than 7.5 hours at night, and to change day and night shifts

TRY 4,173

Violation of the prohibition of child employment

TRY 4,173

Violation of the prohibition regarding underground and underwater employment

TRY 4,173

Violation of the obligation to not employ children and young people at night

TRY 4,173

Violation of the obligation to not work women during pre/postnatal periods, or to give unpaid leave

TRY 4,173

Violation of the obligation to issue the personal file of employee

TRY 4,173

Violation of regulations-related working hours

TRY 4,173

Violation of the obligation to show the necessary documents and evidence, to provide everything Labour Inspectors need to perform their duties (paragraph 92/1), and to carry out their orders and requests without delay

TRY 37,928

Violation of the obligation to not influence employees on their statements, to not force them to hide or change the truth, to not behave inappropriately towards them when they testify to the relevant authorities

TRY 37,928

Violation of the obligation to not prevent investigation and inspection duties of Labour Inspectors

TRY 37,928

WRONGFUL ACT

AMOUNT OF PENALTY

To employ a foreigner without a work permit

TRY 16,066 (per foreign employee)

To work dependently without a work permit

TRY 6,423 (per foreign employee)

To work independently without a work permit

TRY 12,854 (per foreign employee)

To work independently and with indefinite work permit without fulfilling the notification obligation stipulated by law in due time, and to employ foreign employees under these conditions

TRY 1,067 (per foreign employee and per employer))

Monetary Limit of Proving by Deed
 

Monetary Limit for an appeal request before the Court of Appeal

Monetary Limit for an appeal request before the Court of Cassation

TRY 6,640

TRY 8,000

TRY 107,090

Monetary Limit for hearing requests before the Court of Cassation
 

Monetary Limit for appeal requests before Court of Appeals (practised in Execution Courts)
 

Monetary Limit for appeals requests before the Court of Cassation (practised in Execution Courts)

TRY 160,660

TRY 18,710

TRY 107,090

Monetary Limit for appeals requests before Council of State (practised in administrative jurisdiction)

Monetary Limit for appeals requests before Court of Appeal (practiced in administrative jurisdiction)

Monetary Limit for hearing requests before the Council of State

TRY 261,000

TRY 9,000

TRY 77,000

INCOME TAX RATES

Income Scales

(Fee Income)

Tax Rates

Income Scales (Non-Fee Income)

Tax Rates

Up to TRY 32,000

15%

Up to TRY 32,000

15%

TRY 32,000 - TRY 70,000

20%

TRY 32,000 - TRY 70,000

20%

TRY 70,000 - TRY 250,000

27%

TRY 70,000 - TRY 170,000

27%

TRY 250,000 of TRY 880,000

35%

TRY 170,000 - TRY 880,000

35%

TRY 880,000 and over

40%

TRY 880,000 and over

40%