Gross minimum wage effective as of the beginning of first fiscal year for employees aged 16 or more and working in industrial section is 666 TL.

 The employee is married to a non-employed spouse and has 3 dependant children.

To Calculate The Allowance:

Annual gross minimum wage total = 666 X 12 = 7992 TL

The rate applied for the employee is %50

The rate applied for the spouse is %10

The rate applied for dependant children is 2x%7,5+ %5 = %20

Total allowance amount is 7992x%80= 6.393,6

First tax bracket income tax tariff applicable in the fiscal year is %15

Amount of total annual minimum living allowance to be reduced from the income tax that will be paid by the employee is 6.393,6x%15= 959,04 TL

Hereby, the total amount of minimum living allowance to be paid to the employee is 959,04/12 = 79.92 TL