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  • TAX AND SOCIAL INSURANCE PREMIUM COST OF WAGES IN TURKEY

    According to the Turkish legislation, there are two kinds of deductions over the wages of employees working under a service agreement, i.e., tax deduction and social insurance premium deduction. The said deductions are made over the gross wage, and once the following deductions are made over the gross wage, the remaining net wage is paid to the employees.

    When we look at the application in the private sector in Turkey, the wages are determined on the basis of “net wage” by the parties. Thus, the deductions required to be calculated and paid over the wage are undertaken by the Employers, and create the wage cost for the Employer. In other words, when a contract is concluded over the net wage, the total of all insurance premium and tax deductions are the cost to the Employer.

    1)      Social Insurance Premium Deductions

    The gross wage means the amount of wage prior to the deductions required under the legislation.

    The first of the deductions calculated over the gross wage is the social insurance premium deductions. The amount of the social insurance premium deduction is 37.5% in total, with 15% being the employee’s share and 22.5% being the employer’s share. The part of the social insurance premium deductions corresponding to the employee is deducted from the gross wage of the employee, while the part corresponding to the employer is calculated over the gross wage of the employee, and paid to the government directly by the employer.

    The employers that declare and pay the social insurance premiums within the legal period and that do not employ workers without insurance are entitled to a 5% reduction, and the premium rate required to be paid by such employers is reduced to (22.5% - 5%) 17.5%. In this case, the total cost of the insurance premium is (15% + 17.5%) 32.5%.

    For instance, for an employee whose gross wage is 2,000,-TL:

    Total Social Insurance Premium: 2,000 37.5% = 750 TL

    Total Social Insurance Premium: 2,000 32.5% = 650 TL (with 5% reduction)

    Employee’s share of the social insurance premium that will be calculated over 2,000 TL gross wage is 300 TL, the employer’s share of the social insurance premium is 450 TL, and the total cost of the social insurance premium is 750 TL. If the employer is entitled to 5% reduction due to timely payment of the premiums, employer’s share of the social insurance premium is 350 TL, and the total cost of insurance premium is 650 TL.

    2)      Tax Deductions

    The second of the deductions calculated over the gross wage is the tax deductions. All of the tax deductions are made over the employee’s wage.

    There are two taxes levied on the wage, i.e., income tax and stamp duty.

    The stamp duty is calculated over the amount of gross wage. The stamp duty is 7.59‰ (per thousand). The stamp duty to be calculated over 2,000 TL gross wage is 15.18 TL.

    Stamp Duty: 2,000 7.59‰ = 15.18 TL

    The income tax is calculated by multiplying the income tax base, which is the amount remaining after the employer’s share of the social insurance premium is deducted from the gross wage, by the income tax rate. The income tax rate is between 15% and 35%, and varies based on the amount of wage.

    Income tax brackets and income tax rates applicable over the wages in 2015 are as follows:

    Up to 12,000 TL

    15%

    1,800 TL for 12,000 TL of 29,000 TL, above

    20%

    5,200 TL for 29,000 TL of 106,000 TL, above

    27%

    25,990 TL for 106,000 TL of over 106,000 TL, above

    35%

    Assuming that the income tax bracket corresponds to 20% ratio, the income tax to be calculated over a gross wage of 2,000 TL is 340 TL.

    Income Tax: 2,000 – (2,000 × 15%) = 1,700 × 20%= 340 TL

    Cost of the Minimum Wage to the Employer


    Minimum Wage between July-December

    (TL)

     

    Gross Wage                                                A

    1,273.50

    Employee’s Share of Social Security Premium  B= A*14%

    178.29

    Employee’s Share of Unemployment Premium C= A*1%

    12.74

    Income Tax Base                                        D= A-B-C

    1,082.47

    Income Tax                                                E= D*15% **

    162.37

    Stamp Duty                                                F= A*0.0759

    9.67

    Total Deduction                                          G= B+C+E+F

    363.07

    Net Wage                                                   H= A-G

    910.43

     

    According to the new minimum wage, the cost of minimum wage to the employer and the rate of taxes included in the cost are calculated in the below table for the second six-month period of 2015.

     

     

    MONTHLY (TL)

    GROSS WAGE                                                                 A

    1,273.50

    EMPLOYEE’S SHARE OF SOCIAL SECURITY PREMIUM (14%)  B= A*14% 

    178.29

    EMPLOYEE’S SHARE OF UNEMPLOYMENT PREMIUM               C= A*1%

    12.74

    INCOME TAX WITHHOLDING BASE                                     D= A-B-C

    1,082.47

    CALCULATED INCOME TAX                                                E= D*15% **

    162.37

    STAMP DUTY (0.759%)                                                    F= A*0.0759

    9.67

    TOTAL AMOUNT OF TAX                                                   G= E+F

    172.04

    TOTAL AMOUNT OF PREMIUM (EMPLOYEE’S SHARE)             H= B+C

    191.03

    NET WAGE                                                                     I= A-G-H

    910.43

    EMPLOYER’S SHARE OF SOCIAL SECURITY PREMIUM           J= A*15.5%

    197.39

    EMPLOYER’S SHARE OF UNEMPLOYMENT PREMIUM               K= A*2%

    25.47

    COST OF THE MINIMUM WAGE TO THE EMPLOYER               L= A+J+K

    1,496.36

    TOTAL AMOUNT OF TAX                                                  M= G

    172.04

    TOTAL AMOUNT OF PREMIUM                                          N= B+C+J+K

    413.89

    TOTAL TAX + PREMIUM BURDEN                                      O= M+N

    585.93

    RATE OF TAX WITHIN THE TOTAL BURDEN                        P= M*100/L

    11.49 %

    RATE OF PPP WITHIN THE TOTAL BURDEN                        R= N*100/L

    27.66 %

    RATE OF TAX AND PREMIUM WITHIN THE TOTAL BURDEN    S= P+R

    39.15 %

       
       

     

    Since the tax and social insurance premium deductions calculated over the wage vary according to the amount of wage, and the status of the employee, a study should be made by a human resources specialist.

    As the wage increases, the cost to the employer is also increased due to the tax bracket with increased rate; for instance, the cost of an employee paid 5,000 TL a month on the employer is as follows:

    Month

    Gross Wage

    SSK (Social Security Institution)

    Unemployment

    Income

    Stamp

    Net Wage

    SSK (Social Security Institution)

    Unemployment

    Total

    Employee

    Employee

    Tax

    Duty

    Employer

    Employer

    Cost

     

     

     

     

     

     

     

    January

    6,993.88

    979.14

    69.94

    891.72

    53.08

    5,000.00

    1,433.75

    139.88

    8,567.51

    February

    6,993.88

    979.14

    69.94

    891.72

    53.08

    5,000.00

    1,433.75

    139.88

    8,567.51

    March

    7,427.73

    1,039.88

    74.28

    1,257.19

    56.38

    5,000.00

    1,522.68

    148.55

    9,098.96

    April

    7,435.94

    1,041.03

    74.36

    1,264.11

    56.44

    5,000.00

    1,524.37

    148.72

    9,109.03

    May

    7,646.58

    1,070.52

    76.47

    1,441.55

    58.04

    5,000.00

    1,567.55

    152.93

    9,367.06

    June

    8,105.08

    1,093.39

    78.1

    1,872.07

    61.52

    5,000.00

    1,601.03

    156.20

    9,862.31

    July

    8,157.93

    1,142.11

    81.58

    1,872.24

    62.00

    5,000.00

    1,672.38

    163.16

    9,993.47

    August

    8,157.93

    1,142.11

    81.58

    1,872.24

    62.00

    5,000.00

    1,672.38

    163.16

    9,993.47

    September

    8,157.93

    1,142.11

    81.58

    1,872.24

    62.00

    5,000.00

    1,672.38

    163.16

    9,993.47

    October

    8,157.93

    1,142.11

    81.58

    1,872.24

    62.00

    5,000.00

    1,672.38

    163.16

    9,993.47

    November

    8,157.93

    1,142.11

    81.58

    1,872.24

    62.00

    5,000.00

    1,672.38

    163.16

    9,993.47

    December

    8,157.93

    1,142.11

    81.58

    1,872.24

    62.00

    5,000.00

    1,672.38

    163.16

    9,993.47

    Total

    93,550.67

    13,055.76

    932.57

    18,851.80

    710.54

    60,000.00

    19,117.41

    1,865.12

    114,533.20

     

    As can be seen from the table, for an employee whose cost to the employer is 8,567.51 TL in January, the same cost is increased to 9,993.47 TL in December. In short, the monthly average cost to the employer of the personnel working for a net wage of 5,000,-TL reaches (114,533.20/12 Months) 9,544.43 TL.

    If you make an agreement with the employees on the basis of a net wage, your costs will change continuously throughout the year, as can be seen from the above table. We recommend that the wage agreements be concluded over the gross price, so as to avoid continuous revision of the employment cost.

    The subject has been described above with the outlines, and you can get support from our consultancy office for more detailed information.

    ASİL GÜLBENK SMMM A.Ş.

     

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