2026 SSI Earnings Subject to Social Security Contributions Limits and Exemption Amounts Announced

Following the determination of the minimum wage amount applicable for 2026, as in every year, the SSI has published Circular No. 2026/2 dated January 7, 2026. With this Circular, to be applied between January 1, 2026 – December 31, 2026; the lower and upper daily and monthly limits of earnings subject to social security contributions for insured persons, the amounts to be taken into account for periods spent abroad and for service debt borrowings, the contribution amounts to be paid by voluntary insured persons and general health insurance insured persons, as well as the amounts to be taken as a basis for administrative monetary penalties and temporary incapacity, funeral, and breastfeeding allowances, have been determined. The principal amounts to be taken into consideration within the scope of Circular No. 2026/2 are set out below, and detailed information can be accessed from the Circular attached to this publication.

2026 Lower and Upper Limits of Earnings Subject to Social Security Contributions

Within the scope of the Social Insurances and General Health Insurance Law No. 5510, for insured persons under Article 4/1-a (private sector), the limits of earnings subject to social security contributions to be applied during the period January 1, 2026 – December 31, 2026 are as follows:

• Lower limit of daily earnings/social security base: TRY 1,101.00
• Lower limit of monthly earnings/social security base: TRY 33,030.00
• Upper limit of daily earnings/social security base: TRY 9,909.00
• Upper limit of monthly earnings/social security base: TRY 297,270.00

Note: These amounts will be taken as a basis for the calculation of SSI and unemployment insurance contributions.

2026 Amounts Exempt from Earnings Subject to Social Security Contributions

Within the scope of Law No. 5510, for insured persons under Article 4/1-a, the following payments will not be included in earnings subject to social security contributions in 2026:

• * Meal allowance: Between January 1, 2026 and December 31, 2026 TRY 158.00 (Daily)
• Child allowance: Between January 1, 2026 and December 31, 2026; TRY 33,030.00 x 2% = TRY 660.60 (Monthly)
• Family allowance: Between January 1, 2026 and December 31, 2026; TRY 33,030.00 x 10% = TRY 3,303.00 (Monthly)

No SSI contribution shall be calculated for payments made within the stated amounts.

* If a meal card, voucher, or coupon can be used solely for the payment of meal expenses, the entire amount of the payment is considered within the scope of the exemption. However, if these instruments can also be used for non-meal expenditures, the amount exceeding TRY 158.00 per day shall be included in earnings subject to social security contributions.

2026 Monthly Contribution Amounts for 4/1-b (BAĞ-KUR) Insured Persons

Within the scope of Law No. 5510, for insured persons under Article 4/1-b (BAĞ-KUR), the monthly contribution amounts payable based on the lower and upper limits of earnings subject to social security contributions for the period January 1, 2026 and December 31, 2026 are as follows:

• According to the lower limit of daily earnings/social security base: TRY 1,101.00 x 30 x 35.75% = TRY 11,808.23,
• According to the upper limit of daily earnings/social security base: TRY 9,909.00 x 30 x %35.75 = TRY 106,274.03

The calculations have been made based on the daily earnings limits subject to contributions, taking into account a contribution rate of 35.75%.

2026 Daily Debt Amounts and Rates for Service Borrowings

Based on the minimum wage amounts determined for 2026, within the scope of Article 41 of Law No. 5510, the daily borrowing amounts and contribution rates to be applied for service borrowings during the period January 1, 2026 and December 31, 2026 are as follows:

Maternity Borrowing / Maternity Leave Periods - (Within the scope of Article 41/1-a)

Contribution rate: 32%

• Lower limit: TRY 352.32 / Day
• Upper limit: TRY 3,170.88/ Day

Military Service, Attorney Traineeship, Periods Spent During Strike and Lockout

Contribution rate: 45%

• Lower limit: TRY 495.45 / Day
• Upper limit: TRY 4,459.05 / Day

Borrowing amounts are calculated by applying the above rates to the daily earnings amount selected by the insured person.

2026 Daily Debt Amounts for Foreign Service Borrowing

Based on the minimum wage amounts determined for 2026, for the borrowing of periods spent abroad, the daily borrowing amounts to be applied during the period January 1, 2026 and December 31, 2026 are as follows:

Foreign Service Borrowing

Contribution rate: 45%

• Lower limit: TRY 495.45 / Day
• Upper limit: TRY 4,459.05 / Day

Borrowing amounts are calculated by applying a 45% contribution rate to the daily earnings amount selected by the insured person.

Breastfeeding Allowance

For 2026, the breastfeeding allowance amount will be TRY 1,621.00.

Funeral Allowance

For 2026, the funeral allowance amount will be TRY 6,398.00.

Administrative Monetary Penalties

For acts committed between January 1, 2026 and December 31, 2026, administrative monetary penalties shall be imposed based on the minimum wage amount determined for 2026, calculated over TRY 33,030.00.

You can reach the Circular here. (In Turkish)

You can access the 2026 Payroll Parameters via that link.

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