Introduction

Circular 2026 – 014

2026 Commission Decision on Minimum Wage and Earnings Based on Insurance Premium to be Applied in 2026 has been published

The decision of the Minimum Wage Determination Commission regarding the minimum wage to be applied in 2026 was published in the Official Gazette dated 26.12.2025 and numbered 33119.

The minimum wage for 2026, as determined by the Minimum Wage Determination Commission's decision dated 23.12.2025, and information regarding the income base for insurance premiums are summarized below.

Minimum Wage:

The minimum wage amounts to be implemented in 2026 have been determined by the final decision of the Minimum Wage Determination Commission dated December 23, 2025. According to the decision, the minimum wage for an employee's normal daily work has been set at 1,101.00 (one thousand one hundred and one) Turkish Lira between January 1, 2026, and December 31, 2026.

Accordingly, the gross monthly amount of the minimum wage to be implemented in 2026 33,030.00 TRY calculated as.
 

PeriodDaily Gross TLGross Monthly TL
01.01.2026 – 31.12.20261.101,0033.030,00

Monthly Lower and Upper Limits for Insurance Premium Basis Income:

The lower limit of the daily wage, which is the basis for calculating the premiums to be collected in accordance with Law No. 5510, Article 82, is one-thirtieth of the minimum wage, and the upper limit is [...] 9 it is rigid. Accordingly, the monthly lower and upper limits of the prime earning amounts will be as follows.
 

PeriodMonthly Minimum (Base) TLMonthly Limit (Ceiling) TL
01.01.2026 – 31.12.202633.030,00297.270,00

You can access the decision in question via the following link.

https://www.resmigazete.gov.tr/eskiler/2025/12/20251226-6.pdf

Sincerely

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