Unused Annual Leave Pay Calculator
Enter your start and leaving dates, your last gross pay and the leave you have taken. The leave earned for each year of service is added up, and the pay for unused leave due when you leave is worked out after social security, income tax and stamp duty.
- Length of service6 years 6 months 23 days
- Leave earned in all90 days
- Unused leave60 days
- Daily gross pay1,666.67 ₺
- Gross leave pay100,000.00 ₺
- Social security (employee)14,000.00 ₺
- Unemployment insurance (employee)1,000.00 ₺
- Tax bracket27%
- Income tax22,950.00 ₺
- Stamp duty759.00 ₺
- Net leave pay61,291.00 ₺
Annual leave entitlement: TBMM (4857 sayılı İş Kanunu)
Minimum wage: Asgari Ücret Tespit Komisyonu (Çalışma ve Sosyal Güvenlik Bakanlığı) / Resmî Gazete
Social security rates: SGK
Employer premium discount: SGK / TBMM (kanun)
Social security floor and ceiling: SGK
Income tax brackets: GİB / Hazine ve Maliye Bakanlığı
Minimum wage exemption: GİB (türetilmiş: resmî asgari ücret, prim oranları ve tarifeden GİB yöntemiyle)
Stamp duty: GİB
Disability allowance: GİB
Leave earned by service year
How it is calculated
An employee with at least one year of service, probation included, earns paid annual leave and cannot waive it (Labour Law 4857, Art. 53). Leave cannot be cashed in while the job continues; however the contract ends, earned but unused leave is paid at the wage on the end date (Art. 59), and the limitation period starts then. SGK adds this pay to the last month’s premium base; no premiums are due above the ceiling for the days worked that month (₺297,270.00 a month).
İzin ücreti = Son brüt ücret ÷ 30 × Kullanılmamış izin günü; Net = Brüt − SGK − İşsizlik − Gelir vergisi − Damga vergisiMinimum leave for each completed year of service: up to and including 5 years 14 days, under 15 years 20 days, longer 26 days. Workers aged 18 or under, or 50 or over, get at least 20 days; underground work adds 4 days. Unused leave pay joins the last month’s pay: 9% + 5% social security and 1% unemployment premiums, income tax on the year-to-date base and stamp duty at 7.59 per mille.- Find the length of service; for each completed year, note the leave days for that seniority (and age).
- Add the days up and subtract the leave you took: the rest is unused leave.
- Divide the last gross pay by 30 and multiply by the unused days to get gross leave pay.
- Deduct social security and unemployment premiums; the rest is taxed on top of the year-to-date base.
- Stamp duty is 7.59 per mille of the gross; after the deductions the net leave pay is left.
Example
An employee who started on 1 April 2020 and left on 30 June 2026 has completed 6 years: 14 days for each of the first 5 and 20 for the 6th, 90 days in all. Having taken 30, 60 remain. On ₺50,000 gross the leave pay is ₺100,000 gross; ₺14,000 social security, ₺1,000 unemployment premium, ₺17,000 income tax at 20% (the January–June base is ₺255,000) and ₺759 stamp duty leave ₺67,241 net.
Frequently asked questions
How many days of annual leave?
Service of 1–5 years (inclusive): at least 14 days; over 5 and under 15 years: 20 days; 15 years or more: 26 days. Workers aged 18 or under and 50 or over get at least 20 days. Contracts may give more.
When is unused leave paid out?
Only when the employment contract ends, whether by resignation, retirement or dismissal. It is worked out at the wage on the end date and paid to the heirs if the employee has died. An unfinished service year earns no leave pay.
How are leave days counted?
Weekly rest days, national holidays and public holidays that fall in the leave are not counted; leave is in effect taken in working days. By agreement it may be split, with one part of at least ten days.
What comes off unused leave pay?
It counts as wages: 9% pension and 5% health premiums, 1% unemployment premium, income tax and stamp duty at 7.59 per mille come off. Income tax is worked out on top of the year-to-date base; enter the one on your payslip for an exact result.
Do benefits count towards leave pay?
In Court of Cassation practice leave pay uses the base gross wage, without extras such as transport or meals. For variable pay (piece rates, commission, service charge) the average of the last year’s earnings per day worked is used.