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Custodian / Staff Payroll Calculator

Enter the gross salary — see the employee's net take-home and the management's total employer cost instantly, using 2026 SSI rates.

Calculation

Results update instantly as you change the values.

2026 gross minimum wage: 33,030 ₺. Enter the gross salary stated in the staff member's contract.

Residential complex management generally benefits from the non-manufacturing 2-point discount.

Legal exemption: In 2026, the portion up to the minimum wage is exempt from income and stamp taxes (GVK Art. 23/8, Law No. 193). If the gross salary exceeds the minimum wage, the income tax schedule applies to the excess; this tool calculates the net up to the exemption limit.
Calculations are based on the 2026 official SSI rates. Rates will be updated at the beginning of the year.
What the employee receives (net)
₺0,00
Gross salary ₺0,00
SSI employee share (14%) −₺0,00
Unemployment employee share (1%) −₺0,00
Total deduction −₺0,00
Total cost to management
₺0,00
Gross salary₺0,00
SSI employer share (%18,75)+₺0,00
Unemployment employer share (2%)+₺0,00
Employer additional burden+₺0,00

How are salary and employer cost calculated?

SSI employee share (14%) and unemployment employee share (1%) are deducted from the worker's gross salary; the remainder is the net amount received. The portion up to the minimum wage is exempt from income and stamp tax, so this tool treats the tax deduction as zero.

The employer's (management's) total cost is found by adding the SSI employer share (20.75% without incentive; 18.75% with the non-manufacturing 2-point discount) and unemployment employer share (2%) on top of the gross salary.

FORMULA
Net = Gross − (Gross × 15%)
Emp. burden = Gross × (SSI emp. + 2%)
Cost = Gross + Employer additional burden

Example — 33,030 ₺ gross (2026 minimum)

Gross salary₺33.030,00
Employee deduction (15%)−₺4.954,50
Net received₺28.075,50
Employer additional burden (20.75%)+₺6.853,73
Total cost to management₺39.883,73

33,030 × 15% = 4,954.50 → Net 28,075.50 ₺ · Emp. burden: 33,030 × (18.75% + 2%) = 6,853.73 ₺ · Total cost: 39,883.73 ₺.

Frequently asked questions

Is income tax deducted from a custodian's salary?
The portion up to the minimum wage is exempt from income and stamp tax (GVK No. 193, Art. 23/8). Therefore, only SSI and unemployment premiums are deducted from most custodians' salaries; income tax is zero.
What is the SSI employer incentive, and do we get it?
In non-manufacturing sectors, a 2-point discount is applied to the employer's SSI premium (18.75% in total). Since apartment/residential complex managements are considered non-manufacturing, they benefit from this discount; it appears on the SSI Payroll Accrual Schedule.
Is the tool updated when annual SSI rates change?
The minimum wage and SSI rates are announced in the Official Gazette on January 1 of each year. This tool works based on 2026 rates; the rates will be updated at the start of the year.
Are fringe benefits (meal, transport, AGİ) included?
No. This tool calculates only SSI + unemployment deduction/employer share based on gross salary. Consult your accountant for items such as meals, transport, AGİ, severance/notice compensation.
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