Following the announcement of the 2026 statutory minimum wage, the Social Security Institution (SSI) has released Circular No. 2026/2, dated 7 January 2026, as it does each year. This Circular establishes the social security contribution parameters that will apply throughout the 2026 calendar year, from 1 January to 31 December 2026.
The Circular defines the minimum and maximum earnings thresholds subject to social security contributions, contribution bases for periods spent abroad and service debt borrowings, premium amounts payable by BAĞ-KUR, voluntary insured persons, and general health insurance (GSS) contributors. It also sets the reference amounts used for administrative fines and key social security benefits, including temporary incapacity, funeral, and breastfeeding allowances.
A summary of the most important parameters introduced under Circular No. 2026/2 is outlined below. More detailed explanations are available in the official Circular.
Earnings Limits Subject to Social Security Contributions in 2026
Under Law No. 5510 on Social Insurances and General Health Insurance, employees insured under Article 4/1-a (private sector employees) are subject to lower and upper contribution limits. These thresholds determine the salary range on which SSI and unemployment insurance premiums are calculated.
Applicable Contribution Bases for 2026
For the period 1 January 2026 – 31 December 2026, the contribution limits are as follows:
- Minimum daily earnings base: TRY 1,101.00
- Minimum monthly earnings base: TRY 33,030.00
- Maximum daily earnings base: TRY 9,909.00
- Maximum monthly earnings base: TRY 297,270.00
Employers and payroll teams must calculate social security and unemployment insurance premiums within these boundaries, even if the employee’s actual gross salary falls outside this range.
Payments Excluded from SSI Contribution Calculations in 2026
Certain employee benefits are excluded from the social security contribution base, provided they remain within legally defined limits. Circular No. 2026/2 confirms the applicable exemption amounts for 2026 for employees insured under Article 4/1-a.
Meal Allowance Exemption
Between 1 January and 31 December 2026, meal allowances are exempt from SSI contributions up to:
- TRY 158.00 per day
No social security premium is calculated for meal payments made within this daily limit.
Important clarification:
If a meal card, voucher, or coupon can be used only for food purchases, the full value of the payment is treated as exempt. However, if the same instrument can also be used for non-meal expenses, any amount exceeding TRY 158.00 per day must be included in earnings subject to social security contributions.
Child Allowance Exemption
For 2026, the child allowance exemption is calculated as 2% of the minimum monthly earnings base, resulting in:
- TRY 660.60 per month
(TRY 33,030.00 × 2%)
Payments made within this amount are excluded from SSI premium calculations.
Family Allowance Exemption
Family allowance payments are exempt from social security contributions up to 10% of the minimum monthly earnings base, corresponding to:
- TRY 3,303.00 per month
(TRY 33,030.00 × 10%)
Any family allowance paid above this threshold is subject to SSI contributions.
BAĞ-KUR (Article 4/1-b) Monthly Contribution Amounts for 2026
Self-employed individuals insured under Article 4/1-b (BAĞ-KUR) calculate their monthly premiums based on the same minimum and maximum earnings limits applicable to employees.
For 2026, BAĞ-KUR contributions are calculated using a total contribution rate of 35.75%.
Monthly BAĞ-KUR Premium Amounts
- Based on the minimum earnings base:
TRY 1,101.00 × 30 × 35.75% = TRY 11,808.23 - Based on the maximum earnings base:
TRY 9,909.00 × 30 × 35.75% = TRY 106,274.03
BAĞ-KUR insured persons may select an earnings base between these limits, which directly affects both their monthly contribution amount and future pension entitlements.
Service Borrowing Amounts and Contribution Rates for 2026
Under Article 41 of Law No. 5510, insured persons may retroactively pay contributions for certain non-contributory periods (“service borrowing”). Circular No. 2026/2 specifies the daily borrowing limits and applicable contribution rates for 2026.
Maternity Leave and Maternity-Related Periods
(Article 41/1-a)
- Contribution rate: 32%
- Minimum daily borrowing amount: TRY 352.32
- Maximum daily borrowing amount: TRY 3,170.88
Military Service, Attorney Traineeship, Strike and Lockout Periods
- Contribution rate: 45%
- Minimum daily borrowing amount: TRY 495.45
- Maximum daily borrowing amount: TRY 4,459.05
Borrowing costs are calculated by applying the relevant rate to the daily earnings amount chosen by the insured person.
Foreign Service Borrowing Amounts for 2026
For the borrowing of periods worked abroad, the same contribution parameters apply throughout 2026:
- Contribution rate: 45%
- Minimum daily amount: TRY 495.45
- Maximum daily amount: TRY 4,459.05
The insured individual determines the daily earnings base within this range.
Social Security Benefits Amounts for 2026
Circular No. 2026/2 also announces updated benefit amounts payable by the SSI during 2026.
Breastfeeding Allowance
- TRY 1,621.00
Funeral Allowance
- TRY 6,398.00
These benefits are granted under the conditions set out in Law No. 5510.
Administrative Monetary Penalties in 2026
For violations committed between 1 January and 31 December 2026, administrative monetary penalties will be calculated based on the 2026 minimum monthly earnings base, which is:
- TRY 33,030.00
This amount serves as the reference for determining fine levels under SSI legislation.
Practical Impact for Employers and Insured Persons
The parameters defined in Circular No. 2026/2 are critical for:
- Accurate payroll processing
- Employer cost planning
- BAĞ-KUR and voluntary insurance budgeting
- Social security audits and compliance checks
Incorrect application of contribution bases or exemptions may lead to retroactive assessments, penalties, and interest charges.
Access to Official Resources
- The full text of SSI Circular No. 2026/2 can be accessed via the official link (Turkish).
- A consolidated overview of 2026 payroll parameters is also available through the referenced resource.
Need Further Information?
If you require assistance with:
- 2026 payroll calculations
- Social security contribution compliance
- BAĞ-KUR premium planning
- Employment cost analysis
Please contact your customer representative for tailored support.
SSI Circular No. 2026/2 sets out the definitive social security contribution limits, exemptions, service borrowing costs, and benefit amounts applicable for the entire 2026 calendar year. Employers, payroll professionals, and insured individuals must align their practices with these updated parameters to ensure compliance and financial accuracy.