GROSS AMOUNT OF DAILY AND MONTHLY MINIMUM WAGE

Minimum Wage Daily Amount

Minimum Wage Monthly Amount

TRY 333.60

TRY 10,008

LEGAL DEDUCTIONS FROM THE MINIMUM WAGE

Gross Wage

TRY 10,008

Employee Share of Insurance Premium (%14)

TRY 1,401.12

Employee Contribution to Unemployment Insurance (%1)

TRY 100.08

Income Tax and Stamp Duty

TRY 0

Net Minimum Wage

TRY 8,506.80

MINIMUM WAGE TOTAL COST FOR EMPLOYER

Minimum Wage

TRY 10,008

Employer Share of Insurance Premium (20.5%)

TRY 2,051.64

Employer SSI Incentive (5%)

TRY (-500.40)

Employer Unemployment Insurance Fund (2%)

TRY 200.16

Total Cost for Employer

TRY 11,759.40

MAXIMUM AND MINIMUM INSURANCE PREMIUM FEES

Maximum Fee

Minimum Fee

TRY 75,060

TRY 10,008

UNLAWFUL ACT

ADMINISTRATIVE FINE

Violation of the obligation to notify the workplace

TRY 105,689 (separately for the principal and  sub-employer or their representatives whose duty it is to notify the workplace) 

Violation of the equal treatment principle for employees

TRY 885 (per employee affected)

Violation of temporary employment relationship obligations

TRY 1,480 (per employee affected)

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

TRY 5,921

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

TRY 885 (per employee affected)

Violation of the on-call and remote work provisions

TRY 885 (per employee affected)

Violation of the obligation to provide an Employment Certificate

TRY 885 (per employee affected)

Violation of the collective dismissal procedure

TRY 3,475 (per employee affected)

Violation of the obligation to employ disabled employees and ex-offenders

TRY 13,598 (per disabled and ex-offender not employed as required per month)

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

TRY 956 (per employee affected, per month)

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

TRY 956 (per employee affected, per month)

Violation of the obligation to issue a pay slip

TRY 3,475

Violation of the obligation to impose an illegal salarydeduction or failing to report the reason and calculation of the deduction

TRY 3,475

Violation of the obligation to pay the minimumwage, or paying less than the minimum wage

TRY 956 (per employee affected, per month)

Violation of the obligation to pay remuneration for overtime work, or to allow the employee to use the free time accrued within six months, or to obtain the consent of the employee to perform overtime work

TRY 1,683 (per employee affected)

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

TRY 3,475

Violation of the obligation to divide annual paid leave days by employer unlawfully

TRY 1,683 (per employee affected)

Violation of the obligation to pay or underpaying the vacation leave accrual

TRY 1,683 (per employee affected)

Violation of the obligation to pay the equivalent of unused annual leave to an employee whose employment agreement has been terminated

TRY 1,683 (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 1,683 (per employee affected)

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

TRY 9,303

Violation of the obligation to comply with compensatory work procedures

TRY 1,683 (per employee affected)

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

TRY 9,303

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

TRY 9,303

Violation of the prohibition on child employment

TRY 9,303

Violation of the prohibition on working underground and underwater

TRY 9,303

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

TRY 9,303

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

TRY 9,303

Violation of the obligation to create a personal file for each employee

TRY 9,303

Violation of regulations related to working hours

TRY 9,303

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

TRY 84,553

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

TRY 84,553

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

TRY 84,553

WRONGFUL ACT

AMOUNT OF PENALTY

To employ a foreigner without a work permit

TRY 35,815 (per foreign employee)

Foreigner working dependently without a work permit

TRY 14,318 (per foreign employee)

Foreigner working independently without a work permit

TRY 28,655 (per foreign employee)

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

TRY 2,378 (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 14,800

TRY 17,830

TRY 238,730

Monetary Limit for hearing requests before the Court of Cassation
 

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

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

TRY 358,150

TRY 41,710

TRY 238,730

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 581,840

TRY 20,060

TRY 171,650

INCOME TAX RATES

Income Scales

(Employment Income)

Tax Rates

Income Scales (Non-Employment Income)

Tax Rates

Up to TRY 70,000

15%

Up to TRY 70,000

15%

TRY 70,000 - TRY 150,000

20%

TRY 70,000 - TRY 150,000

20%

TRY 150,000 - TRY 550,000

27%

TRY 150,000 - TRY 370,000

27%

TRY 550,000 of TRY 1,900,000

35%

TRY 370,000 - TRY 1,900,000

35%

TRY 1,900,000 and over

40%

TRY 1,900,000 and over

40%