Türkiye: 2026, Looking Ahead

The following is a labour-related matter in Türkiye to watch out for in 2026.

1. Increase in Employers’ Social Security Contributions and Premiums

The Law Amending Tax Regulations and Other Laws numbered 7566 (the “Law”) has been accepted by the Grand National Assembly of Turkey. However, it is not yet approved by the President. If the President approves the Law, it shall be published in the Official Gazette and become effective.

 

The Law, if accepted without any changes, amends some of the percentages of Social Security contributions and payments for the year 2026. Accordingly, the changes are as follows:

• The premium base earnings applied in Social Security service debts (such as debts occurred due to military service etc.) shall be applied as 45% effective from 01.01.2026. The rate was previously up to 32% of the premium base earnings.
• The rate applicable to premiums of voluntary Social Security insurances shall be applied as 33% effective from 01.01 2026. The rate was previously 32%.
• The employer’s share of Social Security disability, old age and death insurance premium rate, which was previously 11%, shall be applied as 12% effective from 01.01.2026. In this context, the long-term insurance premium rate of 20% shall increase to 21%.
• The Treasury incentive corresponding to the 4-point portion of the employer’s share of the Social Security premium applied in non-manufacturing sectors shall be applied as 2 points as of 01.01.2026.
• The ceiling amount of the insurance premium base, which was previously applied as 7.5 times the minimum wage, shall be applied as 9 times, effective from 01.01.2026.
• Concerning individuals receiving income or pensions from the Social Security Institution; premiums and premium-related debts, including the general health insurance premiums arising from their own insurance status or that of a dependently insured person, shall be deducted from the income or pensions they receive from the Social Security Institution, provided that such deductions do not exceed 25%.