MINIMUM WAGE AND PREMIUM BASE EARNINGS LIMITS FOR INSURANCE HAVE CHANGED

MINIMUM WAGE:

Pursuant to Decision No. 2025/1 of the Minimum Wage Determination Commission dated 23.12.2025, the minimum wage amounts effective in 2026 were announced as follows (Official Gazette dated 26.12.2025):

Accordingly, the Monthly Gross Minimum Wage is TRY 33,030.00.

Under the amendment to the Income Tax Law by Law No. 7349, wages corresponding to the amount remaining after deducting SSI premiums from the monthly gross minimum wage effective in the payment month are exempt from income tax and stamp duty.

LOWER AND UPPER LIMITS OF PREMIUM BASE EARNINGS FOR INSURANCE:

Law No. 7566 increased the upper limit (ceiling) of daily premium base earnings from 7.5 times to 9 times the minimum wage effective from 01.01.2026.

For 2026 (1 January 2026 – 31 December 2026):

The employer shall pay all insurance premiums on the difference between the insured's earnings and the lower limit if the earnings fall below it, and all premiums for insured persons working without pay.

Respectfully.

https://www.resmigazete.gov.tr/eskiler/2025/12/20251226-6.pdf