In Accordance with article 8 of The Law on the Amendment to the Occupational Health and Safety Law and Certain Statutory Decrees (Law no 6645, Official Gazette of 23 April 2015, No. 29335) Effective from 01 May 2015, Calculation of Minimum Living Allowance will be calculated as below;
Minimum Living Allowance is calculated as percentage of Annual Gross Minimum Wage. (3.577,50 TL TL for 2021) MLA is calculated by following rates;
50% for the taxpayer,
10% for the spouse* provided who is unemployed,
7.5% each for the first two dependent children**,
10 % for the third dependent children (Effective after 01 May 2015)
and 5% each for the following dependant children.
In the calculation of MLA, first bracket rate (15%) of the Income Tax is used. Calculation formula is as below;
1/12 x (Annual Minimum Salary x the Minimum Living Allowance rate) x 15%
EXAMPLE
| Annual Gross Minimum Wage in 2021/January (3.577,50*12) | 42.930 TL |
| The Minimum Living Allowance Rate | 85% |
| For the taxpayer himself | 50% |
| For the spouse of the taxpayer | 10% |
| For first two children of the taxpayer For the third children of the taxpayer |
15% and 10% |
| The Minimum Living Allowance Base | 268,31 TL |
| Annual Minimum Living Allowance | 3219,72 TL |
Monthly Minimum Living Allowance is 268,31TL
* Spouse refers husband or wife of taxpayer with legal marriage.
** Child refers to unmarried minor children below 18 years old and unmarried student children below 25 years old.
MINIMUM LIVING ALLOWANCE RATES EFFECTIVE 01 JAN 2021
UNEMPLOYED SPOUSE
(01 Jan 2021- 31 Dec 2021)
| STATUS | MINIMUM LIVING ALLOWANCE |
| SINGLE | 268,31 TL |
| MARRIED | 321,98 TL |
| ONE CHILD | 362,22 TL |
| TWO CHILDREN | 402,47 TL |
| THREE CHILDREN | 456,13TL |
| FOUR CHILDREN | 456,13 TL |
| FIVE CHILDREN | 456,13 TL |
| SIX CHILDREN | 456,13 TL |
EMPLOYED SPOUSE
(01 Jan 2021 – 31 Dec 2021)
| STATUS | MINIMUM LIVING ALLOWANCE |
| SINGLE | 268,31 TL |
| MARRIED | 268,31 TL |
| ONE CHILD | 308,56 TL |
| TWO CHILDREN | 348,81 TL |
| THREE CHILDREN | 402,47 TL |
| FOUR CHILDREN | 429,30 TL |
| FIVE CHILDREN | 456,13 TL |
| SIX CHILDREN | 456,13 TL |
For Turkish Payroll Components and Parameters, visit PAYROLL BASICS page
