Bag-Kur (4/b) premiums follow the 2026 minimum wage and a 35.75% rate; the 5-point rebate is read on the file.
Accruals for sole traders and partners are watched on the SSI screen. The premium base floor is gross minimum wage; the ceiling is nine times that. The five-point Treasury rebate applies to 4/b payers who pay on time; the young-entrepreneur relief is gone in 2026.
In peak hospitality season a partner premium is not payroll. The binding assessment is the SSI record.
- Base floor / ceiling
- 33.030 ₺ · 297.270 ₺
- Rate (full)
- %35,75
- Floor premium
- 11.808,23 ₺
- Floor with 5-point rebate
- 10.156,73 ₺
- Ceiling premium
- 106.274,03 ₺
Demo figures; confirm against the communiqué and the live file.