Social Security Premium Calculator
Enter the gross pay of an employee, or the premium base of a self-employed or voluntarily insured person. Employee and employer shares, unemployment insurance, the Treasury discount and the total premium due are worked out at current rates, within the SGK floor and ceiling.
- Premium base50,000.00 ₺
- Social security, employee (14%)7,000.00 ₺
- Unemployment insurance, employee (1%)500.00 ₺
- Withheld from the employee7,500.00 ₺
- Social security, employer (21.75%)10,875.00 ₺
- Unemployment insurance, employer (2%)1,000.00 ₺
- Treasury discount (2 points)1,000.00 ₺
- Paid by the employer10,875.00 ₺
- Total premium / gross pay36.75%
- Total cost to the employer60,875.00 ₺
Social security rates: SGK
Employer premium discount: SGK / TBMM (kanun)
Social security floor and ceiling: SGK
Self-employed and voluntary premium rates: TBMM (5510 s.K. m.52, m.81)
How it is calculated
SGK premiums are charged on the premium base, not on all of gross pay. Its floor is the gross minimum wage (₺33,030.00) and its ceiling 9 times that (₺297,270.00). From 2026, Law 7566 raised the pension premium from 20% to 21%, lifted the ceiling from 7.5 to 9 times the minimum wage and cut the Treasury discount outside manufacturing to 2 points. The floor and ceiling move with the minimum wage every January (and July after a mid-year rise); the rates change only by law. The figures on this page follow the registry.
Prime esas kazanç = min(maks(brüt, taban), tavan); Prim = Prime esas kazanç × oran; İşveren primi = SGK + işsizlik − Hazine indirimiEmployee: pension (MYÖ) 9%, health 5%, unemployment 1%. Employer: pension 12%, short-term insurance 2.25%, health 7.5%, unemployment 2%; for private employers the Treasury pays 2 points of the pension share (5 in manufacturing). Self-employed: pension 21% + short-term 2.25% + health 12.5%, less 5 points if paid on time. Voluntary: pension 21% + health 12%. Monthly floor ₺33,030.00, ceiling ₺297,270.00.- For an employee the premium base is gross pay, raised to the floor or capped at the ceiling. In a short month the floor and ceiling are the daily amounts times the days.
- The employee share (pension and health) and unemployment insurance come off the employee’s pay.
- The employer pays its own social security and unemployment shares; an eligible private employer deducts the Treasury discount from its pension share.
- If pay is below the floor, the employee pays only on actual pay and the employer pays every premium on the gap.
- Self-employed and voluntarily insured people choose their base between the floor and the ceiling; the premium is that base times the rates.
Example
In January 2026, ₺50,000 gross pay loses ₺7,000 employee social security (14%) and ₺500 unemployment insurance (1%). The employer owes ₺10,875 social security (21.75%) and ₺1,000 unemployment (2%); after the 2-point Treasury discount (₺1,000) it pays ₺10,875, so ₺18,375 goes to SGK and the job costs ₺60,875. A self-employed person on the floor (₺33,030) is charged ₺11,808.23, or ₺10,156.73 when paying on time. A voluntary premium on the floor is ₺10,899.90.
Frequently asked questions
How much social security comes off gross pay?
The employee pays 9% pension, 5% health and 1% unemployment insurance on the premium base. Above the ceiling (₺297,270.00) it is charged on the ceiling.
What is the employer’s share?
The employer pays 12% pension, 2.25% short-term insurance, 7.5% health and 2% unemployment premiums. For a private employer that files and pays on time and owes nothing, the Treasury covers 2 points of the pension share (5 in manufacturing). Public employers do not get it.
How much is the Bağ-Kur (self-employed) premium?
A self-employed person pays 21% pension, 2.25% short-term and 12.5% health premiums on a monthly base they choose between ₺33,030.00 and ₺297,270.00. Paying on time with no debt, 5 points of the pension premium are paid by the Treasury. On the floor the 2026 premium is ₺10,156.73 a month with the discount.
How is the voluntary insurance premium worked out?
Anyone 18 or over who is not compulsorily insured and draws no pension of their own can join. The premium is 21% pension plus 12% health on a base chosen between the floor and the ceiling, with no Treasury discount. The time counts as 4/b (self-employed) insurance.
What if pay is below the minimum wage?
Premiums are charged on at least the floor (the gross monthly minimum wage, or the daily amount times the days in a short month). The employee pays only on actual pay; the employer pays both shares on the gap.