A full-time minimum wage employee in 2026 gross monthly wage 33.030,00 TL, the net fee is 28.075,50 TL is. Total monthly cost to the employer; In case of benefiting from 5 points SSI premium discount in the manufacturing sector 39.223,13 TL, with a 2 point discount in other sectors 40.214,03 TL, when discount is not applied 40.874,63 TL is.
Which "minimum labor" calculation does this table describe?
This content explains the payroll and employer cost of a minimum‑wage employee. The Social Security Institute's usage in building construction or tendered projects minimum labor rate and missing labor accounting is a different application; not within the scope of this table.
01.01.2026 - 31.12.2026
2026 Minimum Wage Summary
Figures T.R. Taken from the 2026 official accounting table of the Ministry of Labor and Social Security. Last source check: July 25, 2026.
Gross minimum wage
33.030,00 TL
Net minimum wage
28.075,50 TL
Employer cost in manufacturing
39.223,13 TL
How is 2026 Net Minimum Wage Calculated?
Gross minimum wage
33.030,00 TL
Employee SSI premium
%14-4.624,20 TL
Employee unemployment insurance premium
%1-330.30 TL
Net minimum wage
28.075,50 TL
Total deductions are 4,954.50 TL. This account shows the standard monthly table published by the Ministry; The employee's special situation or other payments added to the payroll may change the result.
2026 Minimum Wage Employer Cost Table
manufacturing sector
- Gross salary
- 33.030,00 TL
- Employer’s SGK contribution (16.75 %)
- 5.532,53 TL
- Unemployment premium (2%)
- 660.60 TL
Total monthly cost
39.223,13 TL
Other sectors
- Gross salary
- 33.030,00 TL
- Employer SSI share (19.75%)
- 6.523,43 TL
- Unemployment premium (2%)
- 660.60 TL
Total monthly cost
40.214,03 TL
No premium discount
- Gross salary
- 33.030,00 TL
- Employer SSI share (21.75%)
- 7.184,03 TL
- Unemployment premium (2%)
- 660.60 TL
Total monthly cost
40.874,63 TL
Why is the discount scenario important?
Monthly difference between undiscounted cost and manufacturing discounted cost for an employee 1.651,50 TL There is a difference. However, the conditions for benefiting from the discount depend on the status of the workplace and premium payment conditions. While preparing the budget, compliance should be verified through financial advisor and SSI records.
Monthly and Annual Cost by Number of Employees
The following cost cards were prepared by multiplying a worker’s official monthly cost by the number of employees. Meals, travel, overtime, and other additional expenses are not included.
1 employee
Manufacturing / 5 points discount
Other sector / 2‑point discount
without discount
10 employee
Manufacturing / 5 points discount
Other sector / 2‑point discount
without discount
25 employee
Manufacturing / 5 points discount
Other sector / 2‑point discount
without discount
50 employee
Manufacturing / 5 points discount
Other sector / 2‑point discount
without discount
Change Between 2025 and 2026
Gross minimum wage
27.01% increase
Increased from 26,005.50 TL to 33,030.00 TL.
Net minimum wage
27.01% increase
It increased from 22,104.67 TL to 28,075.50 TL.
Non-discounted employer cost
33.48% increase
It increased from 30,621.43 TL to 40,874.63 TL.
Minimum Hourly Labor Cost
Bare gross hourly rate assuming 225 paid hours per month 146.80 TL is. With the same assumption, hourly employer costs consisting only of wages and standard employer premiums are as follows:
Manufacturing / 5 points discount
174.33 TL/hour
Other sector / 2‑point discount
178.73 TL/hour
without discount
181.67 TL/hour
These values are for the payroll budget. Actual labor cost of one hour in production; It may be higher when paid leave, downtime, overtime, fringe benefits and actual productive time are taken into account.
What is Not Included in the Amounts in the Table?
Payroll and bonus impact may vary depending on the form of cash or in-kind assistance.
Also calculated based on work schedule and actual time elapsed.
It is added to the total cost according to the employment contract and company practice.
Equipment and renewal expenses required by the production environment are budgeted separately.
Even if the cash outflow date is different, periodic provisions may need to be made for management costs.
The selection, adaptation and productivity time of the new employee are not included in the table.
How to Find Labor Cost per Product in Production?
When transferring payroll cost to product cost, it is not enough to simply divide the number of employees by the number of production. Direct production workers and indirect labor such as management, maintenance, quality and warehouse should be separated; Solid production quantity should be used instead of wasted quantity.
Simple starting formula
Monthly direct labor cost ÷ Solid production quantity
The standard monthly employer cost alone for 10 direct production personnel benefiting from the manufacturing discount and working for minimum wage is 392,231.30 TL. If 20,000 solid products are produced within the month, the minimum direct labor allowance is per product. 19.61 TRY happens. If the same team produces 18,000 solid products, this amount 21.79 TL rises to . Food, travel, overtime and other expenses are added, the actual amount comes out higher.
How direct material, labor, general production expense, wastage, subcontracting, energy and depreciation are calculated together in the product cost calculation guide you can review. How the amount and value of stock affects the cost uncontrolled inventory and uncertain costs It is explained in the article.
Labor Cost Tracking with ERP
In the ERP system, when wages and employer costs are linked to personnel, department, work order, operation or cost center, not only the total payroll but also how much labor each product and order used can be tracked. The application scope should be determined based on the company’s payroll system, production notification method and cost accounting structure
Combine production and financial data in the same cost account
KG Palaimon production ERP program for work order, operation, production quantity, scrap, and cost tracking; KG Herme It is positioned for the management of financial and commercial processes. Which data will come from which system in your business should be clarified in the process analysis before implementation.
Production, stock, cost and work order link in the production management guide You can examine it in detail.
Frequently Asked Questions
What is the net and gross minimum wage in 2026?
In the period between 1 January and 31 December 2026, gross minimum wage is 33,030.00 TL and net minimum wage is 28,075.50 TL.
How much will a minimum wage earner cost an employer in 2026?
The monthly cost is 39,223.13 TL with a 5-point discount in manufacturing, 40,214.03 TL with a 2-point discount in other sectors, and 40,874.63 TL when the discount is not applied.
Is the 5 point discount in the manufacturing sector automatically applied?
No. The workplace must meet the relevant incentive and bonus payment conditions. Your company’s eligibility must be verified through your tax advisor and SGK records.
Are meals and travel included in the employer's cost?
Additional expenses such as meals, travel, overtime, bonuses, severance and leave allowance are not included in the standard employer cost in this table.
Official sources and important note
- T.R. Ministry of Labor and Social Security - 2026 minimum wage and its cost to employers
- Social Security Institution - Employer premium rates
- Working Life Statistics E-Bulletin - June 2026
Calculations have been prepared for general information purposes. Up-to-date confirmation should be obtained from your financial advisor or relevant government agency for incentive eligibility, payroll exceptions, benefits, and employee-specific situations.
When tying the employer's total labor expense to the product cost production cost guide Also check out; Payroll calculation and unit product cost are not the same account.
Production cost process analysis
Allocate labor expense towards product and order cost
Arrive at the actual product cost by determining how personnel expenses will be related to the work order, operation, solid production quantity and production overhead.