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25 results Lessons 25

1. Lesson · Level 2

   Minimum wage support and general employer support (2026)

   In 2026, a private sector employer who meets the conditions gets minimum wage support of 42.33 lira per insured person per day (1,269.90 lira for a full month); no application is needed, and the amount is deducted from t …

2. Lesson · Level 2

   What an employee really costs you

   For 2026 the minimum wage is 33,030 lira gross, and the net amount the employee takes home is 28,075.50 lira. On top of this, as the employer you add a 21.75% SGK share and a 2% unemployment share; without incentives, a …

3. Lesson · Level 2

   The first payroll (bordro): from gross to net, step by step

   From the gross wage, the SGK employee share (14%) and the unemployment insurance employee share (1%) are deducted first; if there is no other deduction, the remaining amount is the amount income tax is calculated on (the …

4. Lesson · Level 5

   A new employee or a second branch? Extra cost, extra sales, break-even

   Count only the figures that will change after the decision: divide the extra fixed cost by the contribution margin ratio (the share left after variable costs are taken out of sales, divided by sales); the result is the m …

5. Lesson · Level 1

   Tradesman exemption: who is not a taxpayer

   The tradesman exemption means that for certain small businesses no income tax liability arises. For example, people who make things by hand at home and sell them, without opening a separate workplace, can benefit from it …

6. Lesson · Level 3

   If you have employees, the second half of the month: from the timesheet to the SGK payment

   If you have employees, the order is this: at the end of the month you send the timesheet to the mali müşavir, the mali müşavir prepares the payroll, and you pay the wage on the day in the contract; on the 26th of the fol …

7. Lesson · Level 5

   Preparing for an SGK inspection: timesheets, payroll and employment start records

   The SGK inspector compares the employment start notification, the timesheet, the payroll, the bank payments and the missing-day documents; they should all show the same day and the same wage. Records requested in writing …

8. Lesson · Level 2

   A checklist before hiring

   Prepare five things before hiring: the SGK (Social Security Institution) notifications and a written contract, the employee's personnel file (özlük dosyası), the basic steps for occupational health and safety (risk asses …

9. Lesson · Level 2

   Employment incentive for young people, women and first-time workers (2026)

   … u. An example calculation (approximate; non-manufacturing workplace, 2026 gross minimum wage 33,030 lira, excluding the effect of the minimum wage support): without the incentive you would pay 19.75% with the Treasury di …

10. Lesson · Level 5

    Looking at KOSGEB and incentives while growing

    Do the investment calculation without support; if support comes, the payback period gets shorter. KOSGEB gives support to SMEs through calls opened on certain dates; the conditions and amounts change with the call, and s …

11. Lesson · Level 2

    What is an incentive, who benefits, and which condition is most often missed?

    … every employer who meets the conditions. The Treasury discount (below) and the minimum wage support (next lesson) are like this. - Those tied to the person: They open up according to the age, sex, certificate or İŞKUR r …

12. Lesson · Level 2

    Sick reports and excused leave: who pays what

    … 510 art. 102): if it is never made, 16,515 lira in 2026 (half the monthly gross minimum wage); if it is made late, 3,303 lira (one tenth). So even if you are late, notifying on the day you notice cuts the fine to one fif …

13. Lesson · Level 2

    İŞKUR on-the-job training programme, trainees and the incentive checklist

    … ge. The wage has a lower limit in the law; it is set as a percentage of the net minimum wage, and the rate varies with the workplace's number of employees. - Part of this wage may be refunded to the employer by the state …

14. Lesson · Level 2

    The SGK employment start notification: when, how and with what information

    … a cezası) (Law No. 5510 art. 102/1-n): for each return period, one tenth of the minimum wage per insured employee, which is 3,303 lira in 2026. According to a 2021 SGK letter, no fine is imposed when the employer asks fo …

15. Lesson · Level 0

    The first 30 words 2: Tax words

    … r stamp tax (damga vergisi) has been taken on the part of a salary equal to the minimum wage (asgari ücret). That is why no income tax is deducted from the salary of an employee on the minimum wage. Mini example: The gro …

16. Lesson · Level 3

    Withholding tax and the muhtasar return: deducting and paying in someone else's tax

    … are calculated with the payroll, not with a rate. In 2026 the part equal to the minimum wage is exempt from income tax and stamp duty. That's why these taxes are not deducted from the salary of a journeyman working for t …

17. Lesson · Level 2

    Annual paid leave: who is entitled, when, and to how many days

    … tant) calculate the date they become entitled. How many days? Length of service Minimum leave From 1 year up to 5 years (5 included) 14 days More than 5 years, less than 15 years 20 days 15 years and more 26 days Aged 18 …

18. Lesson · Level 3

    How do you record the money coming in and going out every day?

    … an be imposed on each of the two parties separately, and the penalty also has a minimum (VUK repeated art. 355). The bank slip proves the payment but doesn't replace the invoice; you still issue or receive the invoice. T …

19. Lesson · Level 2

    The first day and the first week: signatures, the file, training, hours

    … least the following, and it does not count as working time: Daily working time Minimum rest break 4 hours or shorter 15 minutes More than 4 hours, up to and including 7.5 hours Half an hour More than 7.5 hours 1 hour Ex …

20. Lesson · Level 5

    Break-even point: how many sales until you stop making a loss?

    … e of 40,874.63 TL, the employer's cost without incentives of an employee on the minimum wage in 2026. Variable cost per car: shampoo and wax 50, water and electricity used in the wash 30, card commission 20; 100 lira in …

21. Lesson · Level 5

    Fixed costs, variable costs and unit cost

    … e employee line is rounded: for 2026, the employer's cost of an employee on the minimum wage, without incentives, is 40,874.63 TL a month. We did the calculation in the lesson What an employee really costs you. A note on …

22. Lesson · Level 5

    The annual budget: comparing the plan with the actual figures

    … Update figures tied to the year once they are announced; for example, the 2027 minimum wage had not been announced as of 12 October 2026, so write an assumption into the budget and add a note next to it. If you are a so …

23. Lesson · Level 4

    The annual return: income tax in March, corporate tax in April

    … s the difference from income tax: there are no instalments. Two extra points: - Minimum corporate tax. The tax calculated after deductions and exemptions cannot be less than 10% of the profit before those deductions (KVK …

24. Lesson · Level 0

    The first 30 words 3: Employee words

    … n 2026 the lowest salary that can be paid to a full-time employee, that is, the minimum wage (asgari ücret), is 33,030 lira gross per month (28,075.50 lira net). Misunderstanding these two words is one of the most common …

25. Lesson · Level 4

    Year-end meeting with your mali müşavir: the questions to take with you

    … ome out. The 2027 plan 10. What will happen to my staff costs in 2027? The 2027 minimum wage (asgari ücret) is usually announced in December; work out the cost with your mali müşavir together with your number of employee …