A payslip in Turkey in 2025 is a document that serves as proof that employees receive payment for their work. Also known as a pay slip, it is a legally defined, non-negotiable document. Understanding the data and parameters on the payslip in Turkey in 2025 is essential to comprehend its details. This article provides an in-depth explanation of payslips and their significance.
What Is a Payslip in Turkey in 2025 ?
A payroll is a document that displays the wages paid by an employer to an employee for their work during a specific period, typically a month. It includes details about the gross salary, taxes, and other deductions. Payslips are issued periodically as long as the employee continues working. In simpler terms, it is a chart showing the details of payments and deductions.
Payslip are categorized under two main headings: wages and salaries. They may also vary based on the nature of the job and the employee’s status.
This document is an assurance for both the employer and the employee, serving as proof that the employer has compensated the employee for their work. It is crucial that both statutory and special deductions are accurately recorded by the accounting department. Employees can request a copy of their payslip at any time in Turkey in 2025.
Key Parameters to Consider in Payslips
Payslips include various parameters, such as the minimum wage, social security base and ceiling limits, and disability allowances. Tax exemptions, child benefits, and taxable income brackets are also essential payslip parameters. The following table summarizes the payroll parameters for employees earning the minimum wage in 2025.
| Parameter | 2025 Value |
|---|---|
| Monthly Gross Minimum Wage | 26,005.50 TRY |
| Daily Gross Minimum Wage | 866.85 TRY |
| Monthly Net Minimum Wage | 22,104.67 TRY |
| Employer’s Cost for Minimum Wage | 30,621.48 TRY |
Income Tax Brackets for Salaried Employees in 2025
| Taxable Income (TRY) | Rate (%) |
|---|---|
| Up to 158,000 | 15% |
| 158,000.01 – 330,000 | 20% |
| 330,000.01 – 1,200,000 | 27% |
| 1,200,000.01 – 4,300,000 | 35% |
| Over 4,300,000 | 40% |
These brackets apply to salaried income only. For non-salaried income tax brackets, refer to the article on “2025 Income Tax Brackets.”
Disability Allowances (Monthly)
| Degree of Disability | Allowance (TRY) |
|---|---|
| 1st Degree | 9,900.00 |
| 2nd Degree | 5,700.00 |
| 3rd Degree | 2,400.00 |
Social Security Base and Ceiling for 2025
| Category | Amount (TRY) |
|---|---|
| Monthly Social Security Base | 26,005.50 |
| Daily Social Security Base | 866.85 |
| Monthly Social Security Ceiling | 195,041.25 |
| Daily Social Security Ceiling | 6,501.38 |
Tax-Free Benefits in 2025
| Benefit | Amount (TRY) |
|---|---|
| Child Allowance (One Child) | 520.11 |
| Child Allowance (Two Children) | 1,040.22 |
| Family Support Allowance | 2,600.55 |
Income Tax Exemptions
| Category | Exemption Amount (TRY) |
|---|---|
| Child Allowance (Under 6 Years Old) | 216.84 |
| Child Allowance (Over 6 Years Old) | 108.42 |
| Meal Allowance | 240.00 |
| Daily Transportation Allowance | 126.00 |
2025 Payslip Example for Minimum Wage Employees
| Category | Amount (TRY) |
|---|---|
| Gross Salary | 26,005.50 |
| Social Security Contribution (14%) | 3,640.77 |
| Unemployment Insurance (1%) | 260.06 |
| Income Tax | 0.00 |
| Stamp Tax | 0.00 |
| Net Salary | 22,104.67 |
Employer’s Costs
| Category | Amount (TRY) |
|---|---|
| Social Security Employer Share (15.75% with a 5% incentive) | 4,095.87 |
| Unemployment Insurance (2%) | 520.11 |
| Total Cost | 30,621.48 |
Abbreviations Commonly Used in Payslips
To save space, payslip documents often use abbreviations. Here are some common ones:
- EK: Additional payments (overtime, bonuses, etc.)
- GVİ: Income tax deduction
- SM: Social security base
- SK: Social security deduction
- İS: Unemployment insurance deduction
- BES: Individual retirement insurance deduction
- KES: Other deductions
- VM: Tax base
- KVM: Cumulative tax base
- GV: Income tax
- VO: Income tax rate
- DV: Stamp tax
- PEK: Earnings subject to premium
How to Calculate Payslips
Accurate payslip calculations in Turkey in 2025 require knowledge of deduction rates. Here’s a breakdown of deductions:
Deductions from Employees
- Social Security (14%): Gross salary × 14%
- Unemployment Insurance (1%): Gross salary × 1%
- Income Tax Base: Gross salary − (Social Security + Unemployment Insurance)
- Income Tax Amount: Tax base × Tax rate
- Stamp Tax: Gross salary × 0.00759
Why Is Payslip Important?
Payslips are official documents that prove employees are paid legally and correctly, including all applicable taxes and deductions. They also serve as evidence in case of disputes and must be carefully prepared and reviewed by both employers and employees.
For more information, employees can obtain their payslips from their workplace HR department or access them online via the e-Government portal (in Turkish).
