Key Facts
SGK EE | 14% (SSI 9%+health 5%) |
SGK ER | 20.5% (SSI 11%+health 7.5%+unemp 2%) |
Unemployment EE | 1% (İşsizlik Sigortası) |
Gelir Vergisi | Progressive 15–40% (cumulative method) |
Damga Vergisi | 7.59‰ stamp duty on gross |
Kıdem Tazminatı | 30 days/year severance (ceiling updated 6-monthly) |
AGİ | Minimum Living Allowance (net tax credit) |
Key Config Points
- SGK ceiling: ~TRY 94,050/month (2024); e-Bildirge monthly by 23rd
- Damga Vergisi: 7.59‰ of gross brut — small but mandatory every month
- AGI: monthly credit based on marital status + number of children
- Cumulative income tax: each month calculates based on YTD total
- Kıdem Tazminatı: ceiling per year of service (not total) — updated Jan+Jul
📊
PYTR_TR_SAP_ECP_Complete_Guide.pptx — 50 slides