Minimum wage is determined annually by the Minimum Wage Determination Commission. Labor Law Article 39.
Commission Structure
- Government representative (5)
- Employer representative (5)
- Worker representative (5)
- Majority decision
Determination Frequency
- Generally 1-2 times a year
- Inflation and economic conditions According to
- Gross and net amounts
Employer Liability
- Payment below the minimum wage is prohibited
- Violation: administrative fine + difference payment to the worker
- Criminal liability (labor law violation)
Minimum Wage Exception
- Apprentice (limited)
- Intern (half)
- Ages 15-18: same minimum wage
Tax Exemption
- Income tax exemption up to the minimum wage amount after 2022
- Stamp tax exemption
- SGK normal
Supreme Court 9. HD
9. HD accepts that the employer who pays below the minimum wage is obliged to pay "the difference retroactively for up to 5 years".
Labor law attorney is recommended.