The Lower and Upper Limits of Social Security Base were Published by Social Security Institution

Following the determination of the minimum wage amount valid for the year 2025, with the circular dated January 10, 2025 and numbered 2025/2 to be applied between January 1, 2025 and December 31, 2025; a circular was published determining the lower and upper limits of daily and monthly social security bases, the amounts to be taken into account in the periods spent abroad and service indebtments, the premium amounts to be paid by voluntary insurances and general health insurances, administrative fines and the amounts to be taken as basis in temporary incapacity, funeral and breastfeeding allowances. The main amounts to be taken into account within the scope of the circular numbered 2025/2 are stated below, and detailed information can be found in the circular attached to this article.

The lower and upper limits of the daily and monthly social security bases for insurance/social security premiums and unemployment insurance/social security premiums:

For employees working under an employer;

In the private sector: For the period between January 1, 2025 and December 31, 2025;

• Lower limit of daily earnings/social security base: 866.85 TRY
• Lower limit of monthly earnings/social security base: 26,005.50 TRY
• Upper limit of daily earnings/social security base: 6,501.38 TRY
• Upper limit of monthly earnings/social security base: 195,041.40 TRY

Amounts of meal allowance, child allowance and family allowance to be exempted from social security base/premium:

Law No. 5510 Article 4 of the first paragraph (a) of the subparagraph (a) of the insured/employees;

• Meal allowance: Between January 1, 2025 and December 31, 2025 158.00 TRY (Daily)
• Child allowance: Between January 1, 2025 and December 31, 2025; 26,005.50 TRY x 2% = 520.11 TRY (Monthly)
• Family allowance: Between January 1, 2025 and December 31, 2025; 26,005.50 TRY x 10% = 2,600.55 TRY (Monthly),

will not be included in the social security base/premium.

Monthly premium amounts to be paid according to the lower and upper limits of the daily earnings/social security bases of the employees subject to the (b) subparagraph of the first paragraph of Article 4 of the Law No. 5510:

5510 No. Law No. 4 of the first paragraph (b) of the first paragraph of Article 4 of the insured/employees;

Between January 1, 2025 and December 31, 2025;

• According to the lower limit of daily earnings/social security base: 866.85 TRY x 30 x 34.75% = 9,036.91 TRY,
• According to the upper limit of daily earnings/social security base: 6,501.38 TRY x 30 x %34.75 = 67,776.89 TRY, they will pay premium.

In the indebtment of the periods related to the conditions specified in Article 41 of the Law No. 5510 (maternity, military service, birth, etc.) determined for the year 2025:

Between January 1, 2025 and December 31, 2025,

Debt amount to be accrued for each day;

• Lower limit: 866.85 TRY x 32% = 277.39 TRY
• Upper limit: 6,501.38 TRY x 32% = 2,080.44 TRY

will be taken as basis.

In indebtment the periods spent abroad determined for the year 2025:

Between January 1, 2025 and December 31, 2025;

Debt amount to be accrued for each day;

• Lower limit: 866.85 TRY x 45% = 390.08 TRY
• Upper limit: 6,501.38 TRY x % 45 = 2,925.62 TRY

will be taken as basis.

Breastfeeding allowance:

For 2025, the amount of breastfeeding allowance will be 1,238.00 TRY.

Funeral allowance:

For the year 2025, the funeral allowance will be 4,888.00 TRY.

Administrative Fine Amounts:

For the improper acts committed between January 1, 2025 and December 31, 2025, an administrative fine of 26,005.50 TRY will be imposed based on the minimum wage amount determined for 2025.

You can reach the Circular via that link. (In Turkish)

You can access the 2025 Payroll Parameters via that link.

Should you have any queries or need further details, please contact your customer representative.