The minimum wage to be applied as of 01/01/2026 has been announced as gross daily TRY 1,101, monthly gross TRY 33,030, and net TRY 28,075.50. Details of the new minimum wage and the social security contribution base amounts applicable between 01/01/2026 and 31/12/2026 are as follows: Daily lower earnings limit: TRY 1,101.00 Monthly lower earnings limit: TRY 33,030.00 Daily upper earnings limit: TRY 9,909.00 Monthly upper earnings limit: TRY 297,270.00 Social security premium – employee share (14%): TRY 4,624.20 Social security premium – employer share (21.75%): TRY 7,184.03 Social security premium – employer share (19.75%): TRY 6,523.43 (if entitled to the 2% discount) Social security premium – employer share (16.75%): TRY 5,532.53 (if entitled to the 5% discount in the manufacturing industry) Unemployment insurance – employee share (1%): TRY 330.30 Unemployment insurance – employer share (2%): TRY 660.60 Total employer cost: TRY 40,874.63 Total employer cost: TRY 40,214.03 (if entitled to the 2% discount) Total employer cost: TRY 39,223.13 (if entitled to the 5% discount in the manufacturing sector) Net wage: TRY 28,075.50 Minimum wage support: TRY 1,270 per insured employee