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Firstly, calculate the ssk premium as %14 for normal working, and %7,5 for retireds on the gross wage. Secondly, calculate the unemployment premium by worker, multiplying the gross wage with %1, if it is a normal worker. If the personnel is retired this step will not be done.
Gross Wage = 2000 TL Social Security Base = 2000 TL Social Sec Prem. (Employee) = 280 TL (Gross Wage x % 14) Social Sec Prem. (Employer) = 290 TL (Gross Wage x % 14,5) Unemployment Rate (Employee) = 20 TL (Gross Wage x % 1) Unemployment Rate (Employer) = 40 TL (Gross Wage x % 2) Then, with subtracting these outcome from the gross wage, we will find the income tax base. Income Tax Base = 1700 TL (Social Security Base- Social Security Prem (Employee) – Unemployment Rate (Employee)) Other step is choosing the personnels tax bracket regarding to their cumulative income base. This ratio will be multiplied with the income tax base and this amount is called income tax. Income Tax = 255 TL (Income Tax Base x 0,15) Another thing is calculating the stamp tax; through multiplying the %0,6 with gross wage. Stamp Tax = 12 TL (Gross Wage x % 0,06) Monthly Net Wage = 1433 TL (Gross wage-ssk premium by employee - unemployment ssk premium by employee - income tax- stamp tax) Summary Gross Wage
| 2000 TL
| | SSP.(Employee) | (280 TL) | | Unemployment Rate (Employee) | (20 TL)
| Income Tax
| (255 TL)
| | Stamp Tax | (12 TL)
| NET SALARY
| 1433 TL
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*Social Security Premium(Employer) and Unemployment rate(Employer) are added cost to gross wage. Total cost of 2000 TL gross salary is 2330 TL. |