{"id":621,"date":"2026-10-11T10:00:00","date_gmt":"2026-10-11T07:00:00","guid":{"rendered":"https:\/\/utuhukuk.com\/?p=621"},"modified":"2026-10-11T23:35:57","modified_gmt":"2026-10-11T20:35:57","slug":"gross-wage-including-fringe-benefits","status":"publish","type":"post","link":"https:\/\/utuhukuk.com\/en\/is-hukukunda-ucret\/","title":{"rendered":"What Is a Gross Wage Including Fringe Benefits? Basic, Gross and Net Wage Compared"},"content":{"rendered":"<div class=\"pm\" data-utu-pm=\"1\">\n<p class=\"pm-giris\"><strong>The gross wage including fringe benefits<\/strong>, i.e. the wage obtained by adding to the employee\u2019s basic wage money or monetary-value benefits such as travel, meals, premiums and bonuses, is the wage on which receivables such as severance pay and notice pay are calculated. In practice, net wage is frequently confused with basic wage, and the gross wage including fringe benefits with gross wage. In this article, we will try to explain the differences between all of these in simple and clear language.<\/p>\n<aside class=\"pm-ozet\" aria-label=\"In brief\">\n<p class=\"pm-etiket\">In brief<\/p>\n<ul>\n<li>In labour law, wage is defined in Article 32 of Labour Law No. 4857.<\/li>\n<li>The basic wage is solely the core wage paid in return for the work; additional payments are not included.<\/li>\n<li>The gross wage including fringe benefits is the principal wage with money or monetary-value benefits such as travel, meals, premiums and bonuses added to it.<\/li>\n<li>The gross wage is the amount before deductions, while the net wage is the amount remaining after all statutory deductions.<\/li>\n<li>Severance pay, notice pay, bad-faith compensation and idle-period pay are calculated on the basis of the gross wage including fringe benefits.<\/li>\n<\/ul>\n<\/aside>\n<details class=\"pm-ic\" open>\n<summary>Contents<\/summary>\n<ol>\n<li><a href=\"#ucret-nedir\">What is wage in labour law?<\/a><\/li>\n<li><a href=\"#ciplak-ucret\">Basic wage<\/a><\/li>\n<li><a href=\"#giydirilmis-ucret\">The gross wage including fringe benefits<\/a><\/li>\n<li><a href=\"#hangi-ucret\">Receivables calculated on the gross wage including fringe benefits<\/a><\/li>\n<li><a href=\"#brut-net\">Gross wage and net wage<\/a><\/li>\n<li><a href=\"#ornek\">The four types of wage with a worked example<\/a><\/li>\n<li><a href=\"#dava\">Wage disputes and proceedings<\/a><\/li>\n<li><a href=\"#kontrol\">Pratik kontrol listesi<\/a><\/li>\n<li><a href=\"#sss\">Frequently asked questions<\/a><\/li>\n<li><a href=\"#iletisim\">Consultation request<\/a><\/li>\n<\/ol>\n<\/details>\n<section id=\"ucret-nedir\">\n<h2>What Is Wage in Labour Law?<\/h2>\n<p>Labour Law No. 4857&#8217;s Article 32 regulates &#8220;Wage&#8221; in labour law as follows:<\/p>\n<blockquote class=\"pm-kanun\">\n<p>&#8220;Article 32 &#8211; Wage in the general sense is the amount provided to a person by the employer or third parties in return for work and paid in money.&#8221;<\/p>\n<p><cite>Labour Law No. 4857, Art. 32<\/cite><\/p><\/blockquote>\n<p>Thinking of wage along two separate axes makes the distinctions easier:<\/p>\n<ul class=\"pm-liste\">\n<li><strong>Scope axis:<\/strong> Does the wage include only the consideration for the work, or additional payments as well? \u2192 <em>basic wage \/ gross wage including fringe benefits<\/em><\/li>\n<li><strong>Deduction axis:<\/strong> Is the amount before or after statutory deductions? \u2192 <em>gross wage \/ net wage<\/em><\/li>\n<\/ul>\n<p>These two distinctions are independent of each other; as the example below shows, a wage can be both gross and basic at the same time.<\/p>\n<\/section>\n<section id=\"ciplak-ucret\">\n<h2>What Is the Basic Wage?<\/h2>\n<p class=\"pm-tanim\"><strong>The Basic Wage,<\/strong> as stated above, refers to the amount paid to the employee in return for performing the work.<\/p>\n<p>When calculating the basic wage, no additional payment is taken into account beyond the amount paid in return for the work performed. Accordingly, the basic wage is the core wage agreed solely in return for the work performed by the employee, excluding additional allowances, premiums or social benefits.<\/p>\n<ul class=\"pm-liste\">\n<li><strong>How is it determined?<\/strong> It is generally set as a fixed monthly wage or an hourly wage.<\/li>\n<li><strong>By what other names is it known?<\/strong> In practice, the basic wage is also referred to as the principal wage or base wage.<\/li>\n<li><strong>What does it not cover?<\/strong> Additional allowances, premiums or social benefits.<\/li>\n<\/ul>\n<div class=\"pm-not\">\n<p class=\"pm-etiket\">Exception \u00b7 Court of Cassation case law<\/p>\n<p>The exception to this concerns the wages of lorry drivers making international trips. According to the case law of the Court of Cassation, the international trip premium is regarded not as a supplement to the wage but as having the nature of wage.<\/p>\n<\/div>\n<\/section>\n<section id=\"giydirilmis-ucret\">\n<h2>What Is a Gross Wage Including Fringe Benefits? Which Items Are Included?<\/h2>\n<p class=\"pm-tanim\"><strong>The Gross Wage Including Fringe Benefits, on the other hand, refers to the wage obtained by adding to the principal wage the money or monetary-value benefits provided to the employee.<\/p>\n<p>For example, items such as travel allowance, meal allowance, bonuses, premiums, social benefits (fuel, clothing, rent, education, food, etc.) and insurance payments are payments included in the gross wage including fringe benefits. In practice, the gross wage including fringe benefits also corresponds to the definition of wage in the broad sense.<\/p>\n<ul class=\"pm-cipler\" aria-label=\"Items included in the gross wage including fringe benefits\">\n<li>Travel allowance<\/li>\n<li>Meal allowance<\/li>\n<li>Bonuses<\/li>\n<li>Premiums<\/li>\n<li>Fuel<\/li>\n<li>Clothing<\/li>\n<li>Rent<\/li>\n<li>Education<\/li>\n<li>Food<\/li>\n<li>Insurance payments<\/li>\n<\/ul>\n<p>Fuel, clothing, rent, education and food allowances are classed as social benefits.<\/p>\n<\/section>\n<section id=\"hangi-ucret\">\n<h2>Receivables Calculated on the Gross Wage Including Fringe Benefits<\/h2>\n<p>Severance pay, notice pay, bad-faith compensation and idle-period pay are calculated on the basis of the gross wage including fringe benefits. However, it should not be overlooked that, when calculating idle-period pay, items that depend on actual work are not included in the calculation. It is also worth noting that wage items such as overtime pay, pay for national and public holidays (UBGT) and weekly rest day pay are among the items not included in the gross wage including fringe benefits.<\/p>\n<p class=\"pm-tablo-baslik\" id=\"tablo-giydirilmis\">The relationship between employee receivables and the gross wage including fringe benefits<\/p>\n<div class=\"pm-tablo-kap\">\n<table class=\"pm-tablo\" aria-labelledby=\"tablo-giydirilmis\">\n<thead>\n<tr>\n<th scope=\"col\">Calculated on the gross wage including fringe benefits<\/th>\n<th scope=\"col\">Items not included in the gross wage including fringe benefits<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Severance pay<\/td>\n<td>Overtime pay<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/utuhukuk.com\/en\/notice-pay\/\">Notice pay<\/a><\/td>\n<td>Pay for national and public holidays (UBGT)<\/td>\n<\/tr>\n<tr>\n<td>Bad-faith compensation<\/td>\n<td>Weekly rest day pay<\/td>\n<\/tr>\n<tr>\n<td>Idle-period pay*<\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"pm-dipnot\">* For idle-period pay, items that depend on actual work are not included in the calculation.<\/p>\n<p>Kullan\u0131lmayan izinlerin hangi \u00fccret \u00fczerinden hesapland\u0131\u011f\u0131n\u0131 ise <a href=\"https:\/\/utuhukuk.com\/en\/annual-leave-pay\/\">y\u0131ll\u0131k izin \u00fccreti<\/a> in our article.<\/p>\n<\/section>\n<section id=\"brut-net\">\n<h2>The Difference Between Gross Wage and Net Wage<\/h2>\n<div class=\"pm-ikili\">\n<div class=\"pm-kart\">\n<p class=\"pm-etiket\">Gross wage<\/p>\n<p>The Gross Wage is the total amount stated in the employment contract before any statutory deductions (employee social security contribution, unemployment insurance contribution, income tax, stamp duty) have been made.<\/p>\n<\/div>\n<div class=\"pm-kart\">\n<p class=\"pm-etiket\">Net wage<\/p>\n<p>The Net Wage is the amount determined after all statutory deductions have been made from the gross wage.<\/p>\n<\/div>\n<\/div>\n<p>The statutory deductions made in moving from the gross wage to the net wage are as follows:<\/p>\n<ol class=\"pm-sirali\">\n<li>Employee social security contribution<\/li>\n<li>Unemployment insurance contribution<\/li>\n<li>Income tax<\/li>\n<li>Stamp duty<\/li>\n<\/ol>\n<\/section>\n<section id=\"ornek\">\n<h2>The Four Types of Wage with a Worked Example<\/h2>\n<p>To Simplify with an Example:<\/p>\n<p>Suppose an employee\u2019s salary is set in the contract at TRY 30,000 gross. Suppose this employee is also given a meal card of TRY 3,000 and a travel allowance of TRY 2,000 every month. Suppose that, after statutory deductions, TRY 22,000 is paid into the employee\u2019s bank account.<\/p>\n<figure class=\"pm-gorsel\">\n<img src=\"https:\/\/utuhukuk.com\/wp-content\/uploads\/2026\/10\/is-hukukunda-ucret-ciplak-giydirilmis-brut-net-ucret.jpg\" alt=\"Example of a gross wage including fringe benefits: adding TRY 3,000 meal allowance and TRY 2,000 travel allowance to a gross basic wage of TRY 30,000 gives a gross wage including fringe benefits of TRY 35,000; net basic wage TRY 22,000\" width=\"1600\" height=\"1000\" loading=\"lazy\" decoding=\"async\"><figcaption>Basic, fringe-inclusive, gross and net wage for the same employee. Figures are for illustration only.<\/figcaption><\/figure>\n<div class=\"pm-hesap\">\n<div><span>Gross basic wage<\/span><strong>30.000 TL<\/strong><\/div>\n<div><span>Net basic wage<\/span><strong>TRY 22,000<\/strong><\/div>\n<div class=\"pm-hesap-vurgu\"><span>Gross wage including fringe benefits<\/span><strong>TRY 35,000<\/strong><em>30.000 + 3.000 + 2.000<\/em><\/div>\n<\/div>\n<p>Gross Basic Wage: TRY 30,000, Net Basic Wage: TRY 22,000, Gross Wage Including Fringe Benefits: TRY 35,000 (30,000 + 3,000 + 2,000).<\/p>\n<p>Although the amount paid into the employee\u2019s bank account in the example is TRY 22,000, receivables such as severance pay and notice pay are calculated on the basis of the gross wage including fringe benefits.<\/p>\n<\/section>\n<section id=\"dava\">\n<h2>Wage Disputes and the Proceedings<\/h2>\n<p>Where a dispute arises between the parties, the question of wage is of importance in Employee Receivables Actions heard before the Labour Courts. Here, after all evidence has been collected and the witnesses heard, the Labour Court judge has the wage determined through an expert witness specialising in labour law, and the receivables are calculated.<\/p>\n<ol class=\"pm-adimlar\">\n<li><strong>Collection of evidence<\/strong><span>All evidence is collected by the Labour Court judge.<\/span><\/li>\n<li><strong>Hearing the witnesses<\/strong><span>The witnesses are heard.<\/span><\/li>\n<li><strong>Expert examination<\/strong><span>The wage is determined through an expert witness.<\/span><\/li>\n<li><strong>Calculation of receivables<\/strong><span>The receivables are calculated on the basis of the wage determined.<\/span><\/li>\n<\/ol>\n<p>In the calculations to be made, matters such as the nature of the wage, wage supplements and the correct identification of the items to be added to the gross wage including fringe benefits are important for the proceedings to be conducted correctly.<\/p>\n<p>For the pre-action process in such disputes between employees and employers, you may also refer to our article on <a href=\"https:\/\/utuhukuk.com\/en\/mediation-amicable-dispute-resolution\/\">arabuluculuk<\/a>, and for the documents signed upon termination of the employment relationship, to our article on <a href=\"https:\/\/utuhukuk.com\/en\/release-agreements-in-employment-law\/\">release deeds in labour law<\/a> .<\/p>\n<\/section>\n<section id=\"kontrol\">\n<h2>Practical Checklist<\/h2>\n<p>Since the nature of the wage and wage supplements are important in the proceedings, the following points help the process run smoothly for both employees and employers:<\/p>\n<div class=\"pm-ikili\">\n<div class=\"pm-kart\">\n<p class=\"pm-etiket\">For employees<\/p>\n<ul class=\"pm-tik\">\n<li>Check whether the wage is stated as gross or net in the employment contract.<\/li>\n<li>Keep your payslips and bank statements.<\/li>\n<li>Keep a record of payments such as meal cards, travel allowance, premiums and bonuses.<\/li>\n<li>Keep correspondence relating to regularly paid additional payments.<\/li>\n<\/ul>\n<\/div>\n<div class=\"pm-kart\">\n<p class=\"pm-etiket\">For employers<\/p>\n<ul class=\"pm-tik\">\n<li>Show the wage and fringe benefits separately in the contract.<\/li>\n<li>Document payments with payslips and bank records.<\/li>\n<li>Put in writing the conditions under which, and how often, fringe benefits are provided.<\/li>\n<li>When the employment relationship ends, calculate receivables on the basis of the correct wage.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/section>\n<p class=\"pm-dipnot\">Related legislation: <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=4857&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noopener\">Labour Law No. 4857<\/a> (mevzuat.gov.tr)<\/p>\n<section id=\"sss\" class=\"pm-sss\">\n<h2>Gross Wage Including Fringe Benefits: Frequently Asked Questions<\/h2>\n<details open>\n<summary>What is a gross wage including fringe benefits (\"dressed wage\")?<\/summary>\n<div>\n<p>The gross wage including fringe benefits (\"dressed wage\") refers to the wage obtained by adding to the principal wage the money or monetary-value benefits provided to the employee. Travel allowance, meal allowance, bonuses, premiums, social benefits and insurance payments are payments included in the gross wage including fringe benefits. In practice, the gross wage including fringe benefits also corresponds to the definition of wage in the broad sense.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>What is the basic wage?<\/summary>\n<div>\n<p>The basic wage is the core wage agreed solely in return for the work performed by the employee, excluding additional allowances, premiums or social benefits. It is generally set as a fixed monthly wage or an hourly wage; in practice it is also referred to as the principal wage or base wage.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>What is the difference between the basic wage and the gross wage including fringe benefits?<\/summary>\n<div>\n<p>When calculating the basic wage, no additional payment is taken into account beyond the amount paid in return for the work performed. The gross wage including fringe benefits, on the other hand, also covers the money or monetary-value benefits provided to the employee in addition to this principal wage.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>What is the difference between gross and net wage?<\/summary>\n<div>\n<p>The gross wage is the total amount stated in the employment contract before any statutory deductions (employee social security contribution, unemployment insurance contribution, income tax, stamp duty) have been made. The net wage is the amount determined after all statutory deductions have been made from the gross wage.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>On which wage is severance pay calculated?<\/summary>\n<div>\n<p>Severance pay, notice pay, bad-faith compensation and idle-period pay are calculated on the basis of the gross wage including fringe benefits. However, when calculating idle-period pay, items that depend on actual work are not included in the calculation.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Is overtime pay included in the gross wage including fringe benefits?<\/summary>\n<div>\n<p>No. Wage items such as overtime pay, pay for national and public holidays (UBGT) and weekly rest day pay are among the items not included in the gross wage including fringe benefits.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Is the international trip premium of lorry drivers included in the wage?<\/summary>\n<div>\n<p>According to the case law of the Court of Cassation, the international trip premium is regarded not as a supplement to the wage but as having the nature of wage. This is an exception to the rule that additional payments are not taken into account in calculating the basic wage.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>How is the wage determined in a wage dispute?<\/summary>\n<div>\n<p>After all evidence has been collected and the witnesses heard, the Labour Court judge has the wage determined through an expert witness specialising in labour law, and the receivables are calculated.<\/p>\n<\/div>\n<\/details>\n<\/section>\n<section id=\"iletisim\" class=\"pm-form-kap\">\n<div class=\"pm-form-sol\">\n<p class=\"pm-etiket\">Consultation request<\/p>\n<h2>Do you have a question about your wage claim?<\/h2>\n<p>As UTU Hukuk Dan\u0131\u015fmanl\u0131k, we provide legal and advisory services to our clients in the field of labour law regarding the determination and calculation of wages.<\/p>\n<p>Fill in the form and we will call you. You can also contact us directly:<\/p>\n<ul class=\"pm-kanal\">\n<li><a href=\"tel:+905365931600\">+90 536 593 16 00<\/a><\/li>\n<li><a href=\"mailto:bilgi@utuhukuk.com\">bilgi@utuhukuk.com<\/a><\/li>\n<\/ul>\n<\/div>\n<form class=\"pm-form\" data-alan=\"\u0130\u015f Hukuku\" novalidate action=\"\">\n<div class=\"pm-alan\"><label for=\"pm-ad\">Full name *<\/label><input id=\"pm-ad\" name=\"ad\" type=\"text\" autocomplete=\"name\" required><\/div>\n<div class=\"pm-alan\"><label for=\"pm-tel\">Phone *<\/label><input id=\"pm-tel\" name=\"tel\" type=\"tel\" autocomplete=\"tel\" inputmode=\"tel\" required><\/div>\n<div class=\"pm-alan\"><label for=\"pm-mail\">Email<\/label><input id=\"pm-mail\" name=\"mail\" type=\"email\" autocomplete=\"email\"><\/div>\n<div class=\"pm-alan\"><label for=\"pm-konu\">Your situation in brief<\/label><textarea id=\"pm-konu\" name=\"konu\" rows=\"4\" placeholder=\"For example: My employment contract was terminated, and I would like to find out on which wage my severance pay will be calculated.\"><\/textarea><\/div>\n<div class=\"pm-bal\" aria-hidden=\"true\"><label for=\"pm-web\">Website<\/label><input id=\"pm-web\" name=\"website\" type=\"text\" tabindex=\"-1\" autocomplete=\"off\"><\/div>\n<p><label class=\"pm-onay\"><input name=\"kvkk\" type=\"checkbox\" required> <span>I consent to the processing of my personal data for this request and to being contacted.<\/span><\/label><br \/>\n<button type=\"submit\">Send request<\/button><\/p>\n<p class=\"pm-durum\" role=\"status\" aria-live=\"polite\">\n<input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/form>\n<\/section>\n<footer class=\"pm-imza\">\n<div class=\"pm-imza-logo\" aria-hidden=\"true\">UTU<\/div>\n<div>\n<p class=\"pm-imza-ad\">UTU Hukuk ve Dan\u0131\u015fmanl\u0131k<\/p>\n<p>Since 2016 it has been providing legal and advisory services in Ankara in many areas, labour law in particular. <a href=\"https:\/\/utuhukuk.com\/en\/employment-law\/\">Our labour law practice \u2192<\/a><\/p>\n<p class=\"pm-uyari\">This article is for general information only and does not constitute legal advice. You are advised to consult a lawyer about your specific situation.<\/p>\n<\/div>\n<\/footer>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>What is a gross wage including fringe benefits? How it differs from basic, gross and net wage, and which wage severance and notice pay are based on.<\/p>","protected":false},"author":1,"featured_media":756,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_canvas","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-621","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-is-hukuku"],"_links":{"self":[{"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/posts\/621","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/comments?post=621"}],"version-history":[{"count":2,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/posts\/621\/revisions"}],"predecessor-version":[{"id":758,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/posts\/621\/revisions\/758"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/media\/756"}],"wp:attachment":[{"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/media?parent=621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/categories?post=621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/tags?post=621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}