2026 lower and upper limits for social security contribution calculations
SGK announced the monthly earnings limits used to calculate private-sector social security contributions for 2026.
The SGK table sets the monthly contribution earnings floor for the relevant private-sector insured employees in 2026 at 33,030 TL and the ceiling at 297,270 TL. The corresponding daily limits are 1,101 TL and 9,909 TL.
These amounts are not the employee’s net pay. They define the earnings limits used to calculate social security contributions. The allocation of bonuses, incentive payments and other remuneration to the relevant month must be assessed separately.
Payroll checks should confirm that these limits are configured correctly. Missing contribution days, special insured categories and exempt payments require their own rules rather than automatic application of the standard monthly table.
Automatic translation. If in doubt, review the Turkish text and the official source.