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2026 SSI Premium Rates in Turkey

Employee/employer SSI rates, 2026 floor-ceiling, unemployment insurance and example calculations.

Lale Dijital

2026 SSI Rate Structure

PartyComponentRate
EmployeeDisability, Old Age, Death9%
EmployeeGeneral Health5%
EmployeeUnemployment1%
Employee Total15%
EmployerSocial Security20.5%
EmployerUnemployment2%
Employer Total22.5%

Compliant employers receive a 5-point treasury discount, paying 15.5% instead of 20.5%.

2026 Floor and Ceiling

  • Floor: 22,104.67 TL (minimum wage)
  • Ceiling: 166,669.50 TL (7.5× minimum wage)

Example: 50,000 TL Gross

  • Employee SSI+Unemployment: 50,000 × 15% = 7,500 TL
  • Employer SSI: 50,000 × 20.5% = 10,250 TL
  • Employer unemployment: 50,000 × 2% = 1,000 TL
  • Total employer SSI burden: 11,250 TL

BAG-KUR (Self-Employed)

Self-employed pay 34.75% on declared income in 2026, with the minimum wage as the floor.

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Frequently Asked Questions

What is the employee SSI rate?
14% SSI + 1% unemployment insurance = 15% total from gross salary.
What is the employer SSI rate?
20.5% employer share. Eligible employers receive a 5-point treasury discount (15.5%). Plus 2% employer unemployment contribution.
What are the 2026 SSI floor and ceiling?
Floor: 22,104.67 TL (minimum wage). Ceiling: 166,669.50 TL. No premium on earnings above the ceiling.
How much is BAG-KUR (self-employed) premium?
Self-employed (4/b) pay 34.75% on declared income in 2026, with the minimum wage as the floor.