Bands × HORO — tr-contributions

Band	Step	Description	%
UNEMPLOYMENT · unemployment	base	unemployment insurance — 1% employee + 2% employer = 3%	0.03
ACCIDENT · work accident	share	work-accident insurance — 2% employer, sectoral	0.02
HEALTH_E · health (employee)	weave	general health insurance — 5% employee	0.05
PENSION_F · pension (employer)	crest	the peak — pension 11% employer	0.11
INCOME_TAX · personal income tax (entry)	descent	personal income tax — progressive, starts at 15%	0.15
PENSION_E · pension (employee)	round	pension 9% employee	0.09
TOTAL · total burden	unity	social contributions ~35.5% + tax 15-40% (progressive); ~40% typical; the ring closes	0.4

Sources (2)

• GİB — Turkish Revenue Administration(2024-01-01)
• SGK — Turkish Social Security Institution(2024-01-01)