Turkish payslip example: computed 2026 Excel template
The maaş bordrosu is the payroll record Turkish employers must draw up for every month's wages (Tax Procedure Law Art. 238), alongside the signed wage slip handed to the employee at every payment (Labor Law Art. 37). This Excel example shows every deduction computed with the 2026 parameters, for the minimum wage and for a 50,000 TL gross salary.
Template preview
Bordro Örneği
| Kalem | Örnek 1 — Asgari Ücret | Örnek 2 — 50.000 TL Brüt |
|---|---|---|
| İşyeri Unvanı | ____________________ | |
| SGK İşyeri Sicil No | ____________________ | |
| Çalışanın Adı Soyadı / T.C. No | ____________________ | ____________________ |
| Dönem | Ocak 2026 | Ocak 2026 |
| Prim Ödeme Gün Sayısı | 30 | 30 |
| Brüt Ücret (TL) | 33030 | 50000 |
| SGK Primi İşçi Payı (%14) | 4.624,20 | 7000 |
| İşsizlik Sigortası İşçi Payı (%1) | 330,30 | 500 |
| Gelir Vergisi Matrahı | 28.075,50 | 42500 |
| Gelir Vergisi (asgari ücret istisnası sonrası) | 0 | 2.163,68 |
| Damga Vergisi (binde 7,59; istisna sonrası) | 0 | 128,80 |
| Kesintiler Toplamı | 4.954,50 | 9.792,48 |
| NET ÖDENEN (TL) | 28.075,50 | 40.207,52 |
| İşveren SGK + İşsizlik Payı | 7.184,03 | 10875 |
| Toplam İşveren Maliyeti (TL) | 40.214,03 | 60875 |
| Çalışanın İmzası |
Örnek, Ocak 2026 dönemi ve tam ay (30 gün) çalışma varsayımıyla hazırlanmıştır; gelir vergisi kümülatif matraha göre yıl içinde artar (bkz. Açıklama sayfası).
Açıklama ve Dayanak
| Konu | Açıklama |
|---|---|
| Bordro zorunluluğu | İşverenler her ay ödedikleri ücretler için ücret bordrosu düzenlemek zorundadır; bordroda yer alması gereken bilgiler Vergi Usul Kanunu m.238'de sayılır (sicil/sıra no, adı soyadı, ücret ödenen gün sayısı, ücret tutarı, vergi ve kesintiler, ödenen net, imza). |
| Hesap pusulası | İşveren her ödemede işçiye ücreti, dönemini ve her çeşit kesintiyi gösterir imzalı veya işyeri işaretli bir hesap pusulası vermek zorundadır (İş Kanunu m.37). |
| SGK yönü | Ücret tediye bordrosunun asgari içeriği ve bordro düzenlememenin idari para cezası 5510 sayılı Kanun m.102'de düzenlenir; prim gün sayıları m.86 kapsamındaki belgelerle bildirilir. İşçi kesintileri: SGK primi %14 + işsizlik sigortası %1 (5510 m.81; 4447). |
| SGK tavanı (2026) | Prime esas kazanç tavanı aylık 297.270,00 TL'dir (asgari ücretin 9 katı — 7566 sayılı Kanun; SGK Genelgesi 2026/2). Tavanı aşan brüt ücrette SGK kesintileri tavan üzerinden hesaplanır. |
| Asgari ücret (2026) | Aylık brüt 33.030,00 TL, net 28.075,50 TL (Asgari Ücret Tespit Komisyonu Kararı, RG 26.12.2025 No. 33119). |
| Vergi istisnaları | Tüm ücretlerin asgari ücrete isabet eden kısmı gelir vergisinden (GVK m.23/18, 7349 sayılı Kanun) ve damga vergisinden (7349) istisnadır; gelir vergisi, 2026 ücret gelirleri tarifesiyle (GV Genel Tebliği Seri No. 332) kümülatif matrah üzerinden hesaplanır. |
| Güncel hesaplama | Kendi brüt ücretiniz için ay ay net hesabı ottohr.com/bordro/hesaplama adresindeki ücretsiz araçla yapabilirsiniz. |
Bu şablon Otto HR (ottohr.com) tarafından bilgilendirme amacıyla hazırlanmıştır; hukuki danışmanlık değildir. Şablonu kullanmadan önce kendi durumunuza göre uyarlayın ve gerekiyorsa bir avukata danışın.
Excel (.xlsx)
Download the template free
Leave your work email and the file downloads immediately.
The legal basis of the payslip
Three separate regimes make the payroll record mandatory: Tax Procedure Law Art. 238 obliges employers to prepare a monthly wage bordro and lists its minimum contents. Labor Law Art. 37 requires a wage account slip to be given to the employee at every payment. Law No. 5510 Art. 102 lists what the wage payment bordro must contain for social security purposes, with administrative fines for non-compliant ones.
Employee-side deductions in 2026: 14% SGK premium plus 1% unemployment insurance (Law No. 5510 Art. 81, Law No. 4447) on the premium base — capped at 297,270 TL per month, nine times the minimum wage (Law No. 7566, SGK Circular 2026/2) — then income tax on the cumulative base under the wage tariff (Income Tax Communiqué No. 332), and stamp duty at 0.759%. The portion of every wage corresponding to the minimum wage is exempt from both income tax and stamp duty (Income Tax Law Art. 23/18, Law No. 7349).
The example: two January-2026 payslips
The first column is the 2026 minimum wage: from 33,030 TL gross, 14% SGK (4,624.20 TL) and 1% unemployment (330.30 TL) are deducted. Income tax and stamp duty are zero thanks to the exemption, leaving a net of 28,075.50 TL — exactly the officially published net minimum wage (Minimum Wage Commission decision, Official Gazette 26.12.2025 No. 33119).
The second column computes January for 50,000 TL gross: 7,000 TL SGK, 500 TL unemployment, 2,163.68 TL income tax after the exemption, and 128.80 TL stamp duty — a net of 40,207.52 TL. Because the income-tax base accumulates through the year, the same gross yields a lower net in later months. The free calculator at ottohr.com/bordro/hesaplama runs all twelve.
What a payslip must contain
Under Tax Procedure Law Art. 238: the employee's name and serial number, the period and the number of days paid, the wage, every tax and deduction, the net amount paid, and a signature. Law No. 5510 Art. 102 additionally expects the workplace registration number, the month concerned, the employee's social security number and the premium-day count. The template's explanation sheet lists all of these fields in one table. The document is in Turkish — the language the authorities expect the record in.
| Employee SGK share | 14% + 1% unemployment (5510 Art. 81, 4447) |
| SGK ceiling (2026) | 297,270 TL/month — 9× minimum wage (7566, SGK Circular 2026/2) |
| Minimum wage (2026) | 33,030 TL gross · 28,075.50 TL net (OG 26.12.2025 No. 33119) |
| Stamp duty | 0.759%, minimum-wage portion exempt (Law 7349) |
| Income-tax exemption | Minimum-wage portion exempt (Income Tax Law Art. 23/18) |
Frequently asked
Yes. At every payment the employer must hand the employee a wage account slip — signed or bearing the workplace's mark — showing the wage, the period it covers, and every addition and deduction (Labor Law Art. 37). Delivering it through email or an employee portal is common practice.
Tax Procedure Law Art. 238: name and serial number, period and days paid, wage amount, taxes and deductions, net paid, signature. Law No. 5510 Art. 102 adds the workplace registration number, the month, the social security number and premium days — a wage bordro missing them counts as invalid and draws administrative fines.
Income tax runs on a cumulative base under a progressive tariff: as the base crosses into higher brackets during the year, the same gross wage bears more tax and net pay falls. The minimum-wage exemption (Income Tax Law Art. 23/18) keeps applying monthly — which is why January is most employees' highest net month.
Under the rules introduced by Law No. 7349, the portion of every wage — at any level — corresponding to the minimum wage is exempt from income tax (Income Tax Law Art. 23/18), and the minimum-wage portion is likewise exempt from stamp duty. In practice every employee's tax is reduced by what a minimum-wage earner would have paid.
The example assumes January 2026 and a full 30-day month. For your own gross, the free calculator at ottohr.com/bordro/hesaplama computes all twelve months with the cumulative tax progression. When parameters change by law — minimum wage, ceiling, tariff — a new-year edition of the template is published.
The templates and explanations on this page are for information only and are not legal advice. Adapt each document to your own situation before use and consult a lawyer where needed.