Calculate the minimum labour

Rules

The base

The total earnings due to the employer: VAT excluded, material price adjustment and letter of credit included. The research follows the final acceptance, or a provisional acceptance without defects (SSİY art. 110/1).

Less 25%

The rate applies less 25%. If the workplace was not registered, or was registered but declared no labour at all, it is not reduced (SSİY art. 112/2).

More than one line of work

If the earnings were reported separately, each line takes its own rate; if not, the highest rate applies at the employer's written request. If the employer does not accept it, the Commission sets the rate (SSİY art. 110/4, Communiqué art. 5/2).

Completion date

The completion date in the approved provisional acceptance report; if the report lists defects, the date they were remedied. For work not subject to acceptance, the date the contracting authority reports (SSİY art. 110/6).

Unfinished or terminated work

The research runs on the progress payments paid. If none was paid, there is no research (SSİY art. 110/7).

The premium on a shortfall

The premium on the undeclared minimum labour falls in the month of the completion date and is served on the employer with the late-payment penalty and surcharge (SSİY art. 112/3). In 2026 the rate is 38.75%: invalidity, old-age and survivors 21%, general health 12.5%, short-term insurance 2.25%, unemployment insurance 3%.

The rate list

The rates are in the Communiqué's Annex 1; the list was renewed on 22.03.2023. The Commission sets the rate for work the list does not hold, and for work where the administration supplies material or pays the letter of credit (Communiqué art. 5/1). Communiqué art. 6/2 applies the lower of the old and new rates to work started before and finished after its publication; confirm with SGK how that applies to the 2023 list.

What counts as declared

Earnings and days declared before the work's start or after its acceptance do not count (SSİY art. 112/1). Subcontractors declare under the main employer's workplace file (SSİY art. 31/1).

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