Net to gross salary calculation is the process of finding the gross wage that corresponds to the net salary the employee receives. This calculation plays a critical role particularly where employment contracts are agreed on a "net salary" basis and in enforcement/calculation processes.
What is net to gross?
In labor law, the wage is, as a rule, set as a gross amount. The employer makes tax and SGK deductions from the gross wage and pays the employee the net wage. However, in some employment contracts the wage is agreed as a net amount. In this case, the employer must work the gross wage out backwards to provide the net amount it has undertaken to pay.
Net to gross calculation is also used in enforcement proceedings and labor claims cases. If a net amount is stated in the court judgment, its gross equivalent is calculated.
Deduction items
| Deduction | Rate | From whom |
|---|---|---|
| SGK Premium (employee share) | %14 | Employee |
| Unemployment Insurance Premium (employee share) | %1 | Employee |
| Income Tax | %15 – %40 (bracket) | Employee |
| Stamp Tax | ‰7,59 | Employee |
| SGK Premium (employer share) | %21,75 + %2 | Employer |
The SGK premium and unemployment insurance premium paid by the employer are not included in the employee's net wage; the employer pays these amounts separately. Net to gross calculation is based on the employee deductions.
Why is the cumulative tax base important?
In Türkiye, income tax increases progressively on the basis of the cumulative tax base. As the employee's total tax base grows during the year, the employee moves to the next tax bracket and the income tax rate rises. For this reason, the gross equivalent of the same net salary differs at the start and at the end of the year.
| Cumulative Tax Base (2026) | Tax Rate |
|---|---|
| 0 – 158.000 TL | %15 |
| 158.000 – 330.000 TL | %20 |
| 330.000 – 800.000 TL | %27 |
| 800.000 – 4.300.000 TL | %35 |
| Over 4.300.000 TL | %40 |
Note: These brackets are updated every year using the revaluation rate.
Calculation approach
Net to gross calculation is performed not with a linear formula but with an iterative approach, because the income tax rate varies with the tax base. The classic approach is as follows:
- A first estimated gross is calculated from the net salary:
Gross₀ = Net / 0,715 - SGK premium, unemployment premium and income tax are deducted from this gross to find net₀.
- Net₀ is compared with the target net, and the gross is adjusted by the difference.
- The process is repeated until it converges in 3-4 steps.
Tazminat.com performs this iterative process automatically and produces the exact result taking the cumulative tax base into account.
Example net to gross calculation
The calculation engine finds this gross amount iteratively; the minimum wage income tax and stamp tax exemptions are added to the net. The gross equivalent of the same net salary changes during the year as the cumulative tax base and the exemptions change: for a net of 30.000 TL in 2026 it is 35.721,94 TL for January-June, 36.912,97 TL for July and 35.892,09 TL for August-December.
See the gross equivalent of your net salary now
The cumulative income tax base, all deductions and tax brackets are applied automatically.
Open the calculatorFrequently asked questions about net to gross
How is net to gross salary calculated?
Moving from net salary to gross salary is done by calculating SGK premium, unemployment insurance premium, income tax and stamp tax deductions backwards with an iterative approach. The cumulative tax base is taken into account.
Why is the cumulative tax base important in net to gross calculation?
Income tax brackets change according to the cumulative tax base. As the cumulative tax base increases during the year, the tax bracket rises and the gross equivalent of the net salary changes.
Which deductions are taken into account in net to gross conversion?
In net to gross conversion, SGK premium (%14), unemployment insurance premium (%1), income tax (%15-40 according to the cumulative tax base) and stamp tax (‰7,59) are taken into account.
If my net salary is 30.000 TL, how much is the gross?
The gross equivalent of a net salary varies according to the cumulative tax base. At the start of the year, in the %15 bracket, the gross may be approximately 37-38 thousand TL; at the end of the year, in the %27 bracket, it may be 44-45 thousand TL.
Does the employer include the SGK premium in net salary?
No. The SGK premium and unemployment insurance premium paid by the employer are not included in the employee's net wage. The employer pays these amounts separately.