THE MINIMUM AND MAXIMUM LIMITS FOR INCOME SUBJECT TO SOCIAL SECURITY CONTRIBUTIONS IN 2026 HAVE BEEN DETERMINED

Pursuant to Article 82 of the Social Insurance and General Health Insurance Law, the lower and upper limits of the income to be used as the basis for calculating social security contributions, unemployment insurance contributions and social security support contributions have been determined. In this context, the lower limit of the daily income used as the basis for calculating the premiums to be collected and the allowances to be paid is one-thirtieth of the minimum wage appropriate to the age of the insured persons; the upper limit is applied as a certain multiple of the lower limit of daily income.

With Article 24 of Law No. 7566, which entered into force on 1 January 2026, the phrase ‘7.5 times’ in Article 82 of Law No. 5510 has been changed to ‘9 times’. With this amendment, the upper limit of the daily earnings used as the basis for social security contributions will be applied as nine times the lower limit of daily earnings as of 1 January 2026.

In line with the statements made by the Minister of Labour and Social Security, the gross monthly minimum wage applicable in 2026 has been announced as 33,030.00 TL. Although the Minimum Wage Determination Commission Decision had not yet been published in the Official Gazette as of the date of preparation of the circular, calculations were made based on the Ministry's statements and the data available on the website of the Ministry of Labour and Social Security.

Within this framework, the lower and upper limits of earnings to be used as a basis for social security contributions, unemployment insurance contributions and social security support contributions in 2026 have been determined as follows:

The specified amounts will apply from 1 January 2026 and will be used as the basis for premium calculations under social security legislation.