This article summarizes the main SSI parameters for 2026, highlights contribution exemptions, and explains their practical implications.
Following the announcement of the 2026 minimum wage, the Social Security Institution (SSI) has published Circular No. 2026/2, dated 7 January 2026, setting out the earnings thresholds, contribution bases, exemptions, and allowance amounts to be applied throughout the 2026 calendar year.
As in previous years, this Circular establishes the key parameters that employers, payroll professionals, and insured persons must use when calculating social security contributions, unemployment insurance premiums, service borrowing amounts, and social benefits.
The provisions of Circular No. 2026/2 apply for the period 1 January 2026 to 31 December 2026 and cover private-sector employees, self-employed individuals (BAĞ-KUR), voluntary insured persons, and general health insurance contributors.
Earnings 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 minimum and maximum earnings limits when calculating social security and unemployment insurance contributions.
These limits determine:
- The lowest and highest salary amounts on which contributions can be calculated
- The cap for employer and employee premium liabilities
- The basis for benefits such as incapacity payments
2026 Contribution Base Limits (Article 4/1-a)
For the period 1 January – 31 December 2026, the contribution bases are as follows:
- Daily minimum earnings base: TRY 1,101.00
- Monthly minimum earnings base: TRY 33,030.00
- Daily maximum earnings base: TRY 9,909.00
- Monthly maximum earnings base: TRY 297,270.00
Social security and unemployment insurance premiums must be calculated within these boundaries, regardless of the employee’s actual gross wage.
Payments Excluded from Social Security Contribution Calculations in 2026
SSI legislation allows certain employee benefits to be excluded from the contribution base, provided that statutory limits are respected. Circular No. 2026/2 confirms the applicable exemption thresholds for 2026.
Meal Allowance Exemption
For 2026, meal allowances paid to employees are exempt from SSI contributions up to:
- TRY 158.00 per day
No social security premiums are calculated on meal payments within this daily limit.
Important clarification:
If meal cards, vouchers, or coupons can be used exclusively for food purchases, the entire amount qualifies for the exemption.
However, if the same instruments may be used for non-meal expenses, any amount exceeding TRY 158.00 per day becomes subject to social security contributions.
Child Allowance Exemption
For 2026, the monthly child allowance exemption is calculated as:
- 2% of the minimum monthly earnings base
- TRY 33,030.00 × 2% = TRY 660.60 per month
Child allowance payments made within this amount are excluded from SSI contribution calculations.
Family Allowance Exemption
Family allowance payments are exempt from social security contributions up to:
- 10% of the minimum monthly earnings base
- TRY 33,030.00 × 10% = TRY 3,303.00 per month
Payments exceeding this threshold must be included in the contribution base.
BAĞ-KUR (Article 4/1-b) Contribution Amounts for 2026
Self-employed individuals insured under Article 4/1-b (BAĞ-KUR) calculate their monthly contributions based on the same minimum and maximum earnings limits.
For 2026, contributions are calculated using a total contribution rate of 35.75%.
Monthly BAĞ-KUR Contributions
- 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
Insured persons may choose an earnings base between these limits, directly affecting their monthly premium and future benefit entitlements.
Service Borrowing Contribution Amounts for 2026
Under Article 41 of Law No. 5510, insured persons may “borrow” certain non-contributory periods to count them toward their insurance record. Circular No. 2026/2 sets out the borrowing limits and rates for 2026.
Maternity Borrowing (Article 41/1-a)
- Contribution rate: 32%
- Daily minimum borrowing amount: TRY 352.32
- Daily maximum borrowing amount: TRY 3,170.88
Military Service, Attorney Traineeship, Strike and Lockout Periods
- Contribution rate: 45%
- Daily minimum borrowing amount: TRY 495.45
- Daily maximum borrowing amount: TRY 4,459.05
Borrowing costs are calculated by applying the relevant rate to the daily earnings amount selected by the insured person.
Foreign Service Borrowing Amounts for 2026
For Turkish citizens seeking to borrow periods worked abroad, the applicable 2026 parameters are:
- Contribution rate: 45%
- Daily minimum amount: TRY 495.45
- Daily maximum amount: TRY 4,459.05
These figures apply throughout 2026, and the insured person determines the daily base within the stated range.
Social Benefits Amounts for 2026
Circular No. 2026/2 also confirms several cash benefits payable by the SSI in 2026.
Breastfeeding Allowance
- TRY 1,621.00
Funeral Allowance
- TRY 6,398.00
These benefits are paid under the conditions defined in Law No. 5510.
Administrative Monetary Penalties in 2026
Administrative fines imposed for violations committed between 1 January and 31 December 2026 will be calculated based on the 2026 minimum monthly earnings base:
- TRY 33,030.00
This amount serves as the reference point for determining penalty levels under SSI legislation.
Practical Importance for Employers and Insured Persons
The parameters announced in Circular No. 2026/2 directly affect:
- Payroll calculations
- Employer cost projections
- Employee net pay
- Contribution planning for self-employed persons
- Compliance during SSI audits
Failure to apply the updated limits correctly may result in retroactive assessments, penalties, and interest charges.
Access to Official Sources
You may access:
- SSI Circular No. 2026/2 via the official link (Turkish)
- 2026 payroll parameters summary through the referenced resource
Need Assistance?
If you require support with:
- 2026 payroll calculations
- Social security compliance
- BAĞ-KUR contribution planning
- Employment cost optimization
Please contact your customer representative for professional guidance.
Circular No. 2026/2 provides the definitive framework for social security contribution bases, exemptions, service borrowing costs, and allowance amounts applicable throughout 2026 in Turkey. Employers and insured persons must align their payroll and contribution practices with these parameters to ensure full compliance and financial accuracy.
Staying updated on SSI regulations is not only a legal requirement but also a key component of effective workforce and cost management in 2026.