|
Gross Minimum Wages
|
01.01.2019-31.12.2019
|
|
Gross Minimum Wage
|
2558,4
|
|
Net Minimum Wage (single or working wife)
|
2020,91
|
|
|
|
|
Severance Pay Ceiling
|
01.01.2019-31.07.2019
|
|
Severance Pay Ceiling
|
|
|
|
|
|
Upper and Lower Limits for Social Security Institution Premiums
|
01.01.2019-31.12.2019
|
|
Lower Limit
|
2558,4
|
|
Upper Limit
|
19188
|
|
|
|
|
Meal Allowance
|
2019
|
|
Meal Allowance (Excluded VAT)
|
19
|
|
|
|
|
Stamp Tax on Salaries
|
2019
|
|
Stamp Tax on Salaries
|
0,759%
|
|
|
|
|
Disability Allowance
|
2019
|
|
First Degree Disables
|
1200
|
|
Second Degree Disables
|
650
|
|
Third Degree Disables
|
290
|
|
|
|
|
Income Tax Rates
|
2019
|
|
Up to 18.000 TL
|
15%
|
|
18.000- 40.000 TL
|
20%
|
|
40.000- 148.000 TL
|
27%
|
|
Above 148.000 TL
|
35%
|
|
|
|
|
Annual Vacation Days
|
|
1-5 Years
|
14 Days
|
|
5-15 Years
|
20 Days
|
|
>15 Years
|
26 Days
|
|
|
|
Working Time
|
Notification Payment
|
|
<6 Months
|
2 Weeks Wage
|
|
6 Ay-1,5 Years
|
4 Weeks Wage
|
|
1,5 Years-3 Years
|
6 Weeks Wage
|
|
>3 Years
|
8 Weeks Wage
|
|
|
|
|
Family situation of the personnel
|
Monthly Minimum minimum subsistence allowance (TL)
|
|
Single
|
198,88
|
|
Married, non working wife
|
230,26
|
|
Married, non working wife, a child
|
259,04
|
|
Married, non working wife, two children
|
287,82
|
|
Married, non working wife, three children
|
326,2
|
|
Married, non working wife, four children
|
326,2
|
|
Married, working wife
|
191,88
|
|
Married, working wife, a child
|
220,66
|
|
Married, working wife, two child
|
249,44
|
|
Married, working wife, three child
|
287,82
|
|
Married, working wife, four child
|
307,01
|
|
