ARTICLE · 10 JANUARY 2022

Statutory Deductions on Payroll for 2022

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The statutory deductions applicable in a standard Turkish payroll are social security premium, income tax, and stamp tax.

TurkeyTax

Erdoğdu Onur Erol

The statutory deductions applicable in a standard Turkish payroll are social security premium, income tax, and stamp tax. Also, the salaries generated from liaison offices in Turkey are exempt from income tax per Article 23/14 of Income Tax Law, and these are only subject to social security.

Also, as of 2022, an income tax exemption amount up to the tax amount calculated over minimum wage would be applicable for all wages.

Social Security Premium

Social Security Premium is calculated over wages monthly and paid jointly by the employee and the employer. The contribution rates are as follows:

	Employee	Employer
SSI Premium	%14	%20,5
SSI Unemployment Premium

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