PERSONELİN İŞLETMEYE MALİYETİ NASIL HESAPLANIR?

HOW IS THE COST OF PERSONNEL CALCULATED FOR A BUSINESS?

• How to Calculate the Cost of a Worker?
• How to Calculate Gross Salary?
• How is Net Salary Calculated?
• How are SGK and Unemployment Premiums Calculated?
• How is Worker's Income Tax Calculated?
• What are the Important Changes Made in Wage Calculation for 2023?
• How Much Will the 2023 Minimum Wage Cost the Employer?
• What is the 2023 Minimum Wage SGK Premium?
• What is the 5% SGK Discount?
• Example Personnel Cost Calculation
• How is Retired Labor Cost Calculated?
• What are the Important Points to Consider When Calculating the SGK Costs of Workers?
• What are the Other Staff Costs Increasing in 2023?

How to Calculate the Cost of a Worker?

In calculating employee costs, the first consideration is salary payments. This payment is calculated monthly based on hourly rates. In addition to paying employees wages, the employer is also responsible for making health and retirement payments. These obligations must be taken into account when calculating personnel costs.

Tax liability is an issue that must be taken into account in the employer cost calculation process. There are different tax items that the business must pay. Some of these payments are determined based on employee salaries. Personnel costs are determined in addition to salary through SGK and taxes. Premium and tax payments are typically calculated on a monthly basis.

How to Calculate Gross Salary?

The employee's social security is the employer's responsibility. In addition to paying the employee for their work, the employer also pays their social security premiums. The total amount calculated by adding these premiums is called gross salary.

Monthly premiums paid for health and retirement activation are included in gross salary. The employer is responsible for paying these premiums every pay period. The gross salary amount includes unemployment premium. The employee's net salary is determined based on the gross salary and the required premium and tax payments.

How is Net Salary Calculated?

Net salary is calculated by subtracting the employee's share of premiums and payments from the gross amount. This calculation shows the net amount the employee will receive. The employee is not responsible for making any premium or tax payments from their net salary. All of these payments are made by the employer on behalf of the employee.

How are SGK and Unemployment Premiums Calculated?

Unemployment premium is an important item in the calculation of employer costs. The employer is responsible for providing financial security for the employee in case of termination. The unemployment premium is a payment that arises from this obligation. This premium is included in the gross salary every month. These payments are transferred to the unemployment fund. The employee receives wages from this fund in case of unemployment.

The unemployment benefit is calculated as %40 of the daily gross earnings. The premiums calculated daily are paid in monthly salary periods. The employee must have paid a minimum of 600 days of premiums to benefit from this fund. Unemployment benefits are available only when these premiums are paid for the specified period.

How is Worker's Income Tax Calculated?

Anyone who earns regular income has an obligation to pay income tax. This obligation also applies to salaried employees. Employee income tax is an item that must be paid by the employer in addition to the gross salary. This tax is included among the personnel costs that arise in addition to the salary.

The employee's income tax is calculated annually. The amount to be paid is determined according to the total annual income. This amount is calculated by multiplying the annual income by the tax rate of that income bracket. If you want to learn more about calculating employee income tax, you can check out our content titled "Tax Brackets".

What are the Important Changes Made in Wage Calculation for 2023?

Increasing GSS premiums is an issue that needs to be taken into account in the 2023 employer cost calculation process. The General Health Insurance premiums have increased compared to the previous year. This amount, which was 625.50 TL in 2022, has been determined as 1,676.81 TL in 2023. This amount is calculated by multiplying the GSS premium insurance base by 12.5%. Retirement and unemployment premiums also increase proportionally to this amount. These figures are valid for minimum wage. Premium and payments included in personnel costs increase proportionally to the salary paid to employees.

How Much Will the 2023 Minimum Wage Cost the Employer?

Minimum wage increases every year based on economic indicators. As of June 2023, the net minimum wage is 11,402.32 TL. When SGK and unemployment premiums are added, the cost of minimum wage is calculated as 15,762.04 TL.

What is the 2023 Minimum Wage SGK Premium?

The SGK premium for minimum wage is calculated based on gross salary. According to this calculation, 15.5% of this amount is considered as the SGK premium. This amount is the amount that you as the employer are required to pay. When calculating employer costs from net to gross, these items should be taken into consideration. As of June 2023, the SGK premium for minimum wage is 3,957.28 TL.

What is the 5% SGK Discount?

As part of the "employer support" that came into effect in 2022, an SGK discount is also applied. This discount is applied up to 5% of the 20.5% of the employer's share and is paid by the government on behalf of the employer. This application makes it possible to reduce personnel costs to some extent.

As part of the "employer support" that came into effect in 2022, an SGK discount is also applied. This discount is applied up to 5% of the 20.5% of the employer's share and is paid by the government on behalf of the employer. This application makes it possible to reduce personnel costs to some extent.

Example Personnel Cost Calculation

When calculating personnel costs, various other items in addition to gross salary must be taken into account. The employer's share of social security payments is also included among the payments required for the employee's social security. This share is not included in the gross salary.

Total employer cost can be calculated with the following formula: Gross salary + employer share.

We can make an example personnel cost calculation based on the gross minimum wage amount for 2023. In this calculation, we must not forget to add the 22.5% employer share to the gross salary. This share covers social security and unemployment benefits. The amount due to the employee is also paid by the employer in the pay period. With all these figures taken into account, the minimum personnel cost in 2023 is calculated as 15,762.04 TL.

The employer cost of 15,762.04 TL is valid for the minimum wage of 11,402.32 TL. As the salaries of employees increase, the costs of the business can change. Additionally, calculations may differ for disabled employees. For detailed information about the rights of disabled employees in the private sector, you can check out our content titled "Rights of Disabled Employees in the Private Sector".

How is Retired Labor Cost Calculated?

Different shares, such as SGDP, come into play in calculating the cost of retired employees. Therefore, the calculations are different. You can check out our content titled "Calculating the Cost of Retired Employees" to calculate the cost of retired employees.

What are the Important Points to Consider When Calculating the SGK Costs of Workers?

The premiums that need to be paid per employee vary depending on the employee's situation. As the salaries of employees increase, the costs of the business also change. Additionally, calculations for disabled employees may differ. For detailed information on disabled employees, you can visit our article titled "Rights of Disabled Employees in the Private Sector."

What are the Other Staff Costs Increasing in 2023?

Increasing insurance fees play an important role in calculating employer costs in 2023. SGK premium fees and additional health costs have increased. This increase has led to an increase in gross wages. There is also an increase in net wages depending on inflation and purchasing power. All of these factors have caused an increase in the minimum gross wage.

When calculating the cost of the salary for the employer, it can be useful to take into account the additional benefits. Additional benefits increase the financial well-being of the employees and thus their job performance. The fees to be paid for these benefits have also increased due to inflation. It is recommended to determine personnel expenses by taking into account both SGK cost calculation rates and additional benefits.