bordro 0.1.0

package/LICENSE

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+MIT License
+
+Copyright (c) 2026 Arda Zeybek
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in all
+copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+SOFTWARE.

package/README.md

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+# bordro
+
+[![CI](https://github.com/ardazeybek-dev/bordro/actions/workflows/ci.yml/badge.svg)](https://github.com/ardazeybek-dev/bordro/actions/workflows/ci.yml)
+[![license](https://img.shields.io/badge/license-MIT-blue.svg)](LICENSE)
+
+Turkish payroll calculator. Gross to net, net to gross, employer cost — and the
+thing almost every online calculator gets wrong: **cumulative income tax across 12 months.**
+
+**[Try it in your browser →](https://ardazeybek-dev.github.io/bordro/)**
+
+Run it without installing anything:
+
+```bash
+npx github:ardazeybek-dev/bordro 75000
+```
+
+Add it to your project:
+
+```bash
+npm install github:ardazeybek-dev/bordro
+```
+
+> **Note on language:** the documentation, the code comments and the test names are in English.
+> The API names, the CLI output and the web page stay in Turkish on purpose — the domain is
+> Turkish tax law, its vocabulary has no clean English equivalent, and the people who need a
+> `bordro` are reading their payslip in Turkish. Renaming the API would also break every
+> installed copy for no benefit.
+
+## Why another salary calculator?
+
+In Turkey, income tax is calculated **cumulatively** from the start of the year. Even
+if your gross salary never changes, your take-home pay drops in the month your
+cumulative tax base crosses into a higher bracket:
+
+```
+Gross 75,000 TRY — 2026, no raise at any point
+
+January     58,080.28 TRY   15%
+March       58,017.78 TRY   20%  ← moved up a bracket
+April       54,892.77 TRY   20%
+July        51,981.70 TRY   27%  ← moved up again
+December    51,834.05 TRY   27%
+
+January → December difference: −6,246.23 TRY
+```
+
+Calculators that compute a single month never show this drop. `bordro` computes all
+twelve months and marks exactly when the bracket changes.
+
+## Usage
+
+### Library
+
+```js
+import { hesapla, yillikHesapla, nettenBrute, isvereneMaliyet } from "bordro";
+// install: npm install github:ardazeybek-dev/bordro
+
+// One month (defaults to January)
+hesapla(75000).net;              // 58080.28
+hesapla(75000, 7).net;           // 51981.70  — July, higher bracket
+
+// Full year
+const year = yillikHesapla(75000);
+year.toplam.net;                 // 650008.62  — annual net
+year.dilimGecisAylari;           // [3, 7]     — months where the bracket changed
+year.netDegisimi;                // -6246.23   — December net minus January net
+
+// Net to gross
+nettenBrute(50000);              // 63697.48
+
+// Employer cost
+isvereneMaliyet(75000).toplamMaliyet;                            // 92062.50
+isvereneMaliyet(75000, { besPuanIndirimi: true }).toplamMaliyet; // 88312.50
+```
+
+### Command line
+
+No installation needed — `npx` runs it straight from GitHub:
+
+```bash
+npx github:ardazeybek-dev/bordro 75000            # gross to net, 12-month table
+npx github:ardazeybek-dev/bordro --net 50000      # net to gross
+npx github:ardazeybek-dev/bordro 75000 --isveren  # employer cost
+npx github:ardazeybek-dev/bordro 120000 --ay 7    # a single month (July)
+npx github:ardazeybek-dev/bordro 75000 --json     # JSON output
+```
+
+Once installed, the command is simply `bordro`:
+
+```bash
+bordro 75000 --isveren
+```
+
+```
+  Brüt 75.000,00 ₺  · 2026 · aylık bordro
+
+  Ay         SGK+İşsizlik  Gelir vergisi     Damga            NET   Dilim
+  ─────────────────────────────────────────────────────────────────────
+  Ocak          11.250,00       5.351,17    318,55      58.080,28    %15
+  Şubat         11.250,00       5.351,17    318,55      58.080,28    %15
+  Mart          11.250,00       5.413,67    318,55      58.017,78    %20  ← dilim atladı
+  ...
+```
+
+## API
+
+| Function | Returns |
+|---|---|
+| `hesapla(gross, month?, options?)` | Full payroll breakdown for that month (`AylikBordro`) |
+| `yillikHesapla(gross, options?)` | All 12 months plus annual totals (`YillikSonuc`) |
+| `brutenNete(gross, month?, options?)` | Net amount only |
+| `nettenBrute(net, month?, options?)` | Gross salary that yields the given net |
+| `isvereneMaliyet(gross, options?)` | Employer contributions and total cost |
+| `yilParametreleri(year?)` | Statutory parameters for that year |
+
+**Options:** `{ yil, asgariUcretIstisnasi, besPuanIndirimi }` — year, minimum-wage tax
+exemption (on by default), and the 5-point employer contribution discount (off by default).
+
+TypeScript definitions are included and there are no runtime dependencies.
+
+## 2026 parameters
+
+| Item | Value |
+|---|---|
+| Gross minimum wage | 33,030.00 TRY |
+| Net minimum wage | 28,075.50 TRY |
+| Social security, employee share | 14% |
+| Unemployment insurance, employee share | 1% |
+| Social security, employer share | 20.75% *(with 5-point discount: 15.75%)* |
+| Unemployment insurance, employer share | 2% |
+| Social security ceiling | 297,270.00 TRY |
+| Stamp tax | 0.759% |
+| Income tax brackets | 190,000 → 15% · 400,000 → 20% · 1,500,000 → 27% · 5,300,000 → 35% · above → 40% |
+
+All parameters live in `src/veri/2026.ts` together with their sources. Supporting a new
+year means copying that file and registering it in the `YILLAR` map.
+
+## Correctness
+
+The biggest risk in a payroll calculator is producing a wrong number silently. To guard
+against that, **the tests are pinned to officially published figures**: if the net minimum
+wage does not come out to exactly `28,075.50 TRY`, CI fails. Any mistyped parameter is
+caught there.
+
+```bash
+npm run verify    # type-check + tests
+```
+
+There are currently 40 tests covering bracket transitions, social security floor and
+ceiling, net-to-gross round-tripping, exemption logic and invalid input.
+
+### A subtle detail
+
+The minimum-wage exemption is computed from the **minimum-wage earner's own cumulative
+tax base**. Since that base also exceeds the first bracket over a year
+(12 × 28,075.50 = 336,906 TRY), the exemption itself grows mid-year — which means a
+higher earner's net pay can tick **slightly upward** in that month. This is not a bug but
+a consequence of the legislation, and it is tested explicitly in `test/kumulatif.test.ts`.
+
+## Out of scope
+
+Disability tax relief, private pension deductions, private insurance premiums, bonuses
+and fringe benefits, employees working under retirement social security status (SGDP),
+and the minimum living allowance (abolished in 2022).
+
+## Sources
+
+- [Vergi Merkezi — 2026 quick reference](https://vergimerkezi.com.tr/2026-pratik-bilgiler-mali-rehber/)
+- [Kolay İK — 2026 income tax brackets](https://kolayik.com/blog/2026-gelir-vergisi-dilimleri-guncel-tablo)
+- [Kolay İK — 2026 payroll parameters](https://kolayik.com/blog/2026-bordro-parametreleri)
+- [CottGroup — statutory payroll deductions for 2026](https://www.cottgroup.com/tr/mevzuat/item/2026-yili-icin-bordrodaki-yasal-kesintiler)
+
+## Disclaimer
+
+This package is provided for informational purposes and is not a substitute for an
+official payroll statement. The calculations are open source and covered by tests, but
+please consult your accountant for binding figures.
+
+## License
+
+[MIT](LICENSE)

package/dist/chunk-QFU4FK7O.js

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+// src/bicim.ts
+var TL_BICIMI = new Intl.NumberFormat("tr-TR", {
+  minimumFractionDigits: 2,
+  maximumFractionDigits: 2
+});
+var AY_ADLARI = [
+  "Ocak",
+  "\u015Eubat",
+  "Mart",
+  "Nisan",
+  "May\u0131s",
+  "Haziran",
+  "Temmuz",
+  "A\u011Fustos",
+  "Eyl\xFCl",
+  "Ekim",
+  "Kas\u0131m",
+  "Aral\u0131k"
+];
+function tl(tutar) {
+  return TL_BICIMI.format(tutar);
+}
+function tlSimgeli(tutar) {
+  return `${tl(tutar)} \u20BA`;
+}
+function yuzde(oran) {
+  return `%${(oran * 100).toLocaleString("tr-TR", { maximumFractionDigits: 2 })}`;
+}
+function sayiyaCevir(girdi) {
+  const temiz = girdi.trim().replace(/[\s₺]/g, "").replace(/\./g, "").replace(",", ".");
+  const sayi = Number(temiz);
+  if (!Number.isFinite(sayi)) throw new Error(`Say\u0131ya \xE7evrilemedi: "${girdi}"`);
+  return sayi;
+}
+
+// src/veri/2026.ts
+var YIL_2026 = {
+  yil: 2026,
+  // Gross minimum wage: 33,030.00 TRY/month (28,075.50 TRY net)
+  asgariUcretBrut: 33030,
+  // Social security earnings: the floor is the minimum wage, the ceiling is 9x that
+  sgkTaban: 33030,
+  sgkTavan: 297270,
+  // Premiums withheld from the employee
+  sgkIsciOrani: 0.14,
+  issizlikIsciOrani: 0.01,
+  // Premiums paid by the employer (20.75% = 11% disability/old age/death + 7.5% health + 2.25% short-term)
+  sgkIsverenOrani: 0.2075,
+  sgkIsverenIndirimliOrani: 0.1575,
+  // law 5510 art. 81-i: the 5-point discount
+  issizlikIsverenOrani: 0.02,
+  // Stamp duty on wages: 0.759 per cent
+  damgaVergisiOrani: 759e-5,
+  // The progressive schedule applied to wage income
+  gelirVergisiDilimleri: [
+    { ustSinir: 19e4, oran: 0.15 },
+    { ustSinir: 4e5, oran: 0.2 },
+    { ustSinir: 15e5, oran: 0.27 },
+    { ustSinir: 53e5, oran: 0.35 },
+    { ustSinir: Infinity, oran: 0.4 }
+  ],
+  kaynaklar: [
+    "Vergi Merkezi \u2014 2026 Pratik Bilgiler: https://vergimerkezi.com.tr/2026-pratik-bilgiler-mali-rehber/",
+    "Kolay \u0130K \u2014 2026 gelir vergisi dilimleri: https://kolayik.com/blog/2026-gelir-vergisi-dilimleri-guncel-tablo",
+    "Kolay \u0130K \u2014 2026 bordro parametreleri: https://kolayik.com/blog/2026-bordro-parametreleri",
+    "CottGroup \u2014 2026 y\u0131l\u0131 bordrodaki yasal kesintiler: https://www.cottgroup.com/tr/mevzuat/item/2026-yili-icin-bordrodaki-yasal-kesintiler"
+  ]
+};
+
+// src/hesap.ts
+var YILLAR = {
+  2026: YIL_2026
+};
+var VARSAYILAN_YIL = Math.max(...Object.keys(YILLAR).map(Number));
+function kurusaYuvarla(tutar) {
+  return Math.round((tutar + Number.EPSILON) * 100) / 100;
+}
+function yilParametreleri(yil = VARSAYILAN_YIL) {
+  const p = YILLAR[yil];
+  if (!p) {
+    const destekli = Object.keys(YILLAR).join(", ");
+    throw new Error(`${yil} y\u0131l\u0131 i\xE7in parametre yok. Desteklenen y\u0131llar: ${destekli}`);
+  }
+  return p;
+}
+function tarifeyeGoreVergi(kumulatifMatrah, dilimler) {
+  let vergi = 0;
+  let altSinir = 0;
+  for (const dilim of dilimler) {
+    if (kumulatifMatrah <= altSinir) break;
+    const dilimdekiTutar = Math.min(kumulatifMatrah, dilim.ustSinir) - altSinir;
+    vergi += dilimdekiTutar * dilim.oran;
+    altSinir = dilim.ustSinir;
+  }
+  return vergi;
+}
+function dilimOrani(kumulatifMatrah, dilimler) {
+  for (const dilim of dilimler) {
+    if (kumulatifMatrah <= dilim.ustSinir) return dilim.oran;
+  }
+  return dilimler[dilimler.length - 1]?.oran ?? 0;
+}
+function primeEsasKazanc(brut, p) {
+  return Math.min(Math.max(brut, p.sgkTaban), p.sgkTavan);
+}
+function yillikHesapla(brut, secenekler = {}) {
+  if (!Number.isFinite(brut) || brut <= 0) {
+    throw new Error("Br\xFCt maa\u015F s\u0131f\u0131rdan b\xFCy\xFCk bir say\u0131 olmal\u0131.");
+  }
+  const p = yilParametreleri(secenekler.yil);
+  const istisnaUygula = secenekler.asgariUcretIstisnasi ?? true;
+  const asgariMatrah = kurusaYuvarla(
+    p.asgariUcretBrut * (1 - p.sgkIsciOrani - p.issizlikIsciOrani)
+  );
+  const asgariDamga = kurusaYuvarla(p.asgariUcretBrut * p.damgaVergisiOrani);
+  const sgkMatrahi = kurusaYuvarla(primeEsasKazanc(brut, p));
+  const sgkIsci = kurusaYuvarla(sgkMatrahi * p.sgkIsciOrani);
+  const issizlikIsci = kurusaYuvarla(sgkMatrahi * p.issizlikIsciOrani);
+  const gelirVergisiMatrahi = kurusaYuvarla(brut - sgkIsci - issizlikIsci);
+  const hesaplananDamgaVergisi = kurusaYuvarla(brut * p.damgaVergisiOrani);
+  const aylar = [];
+  const dilimGecisAylari = [];
+  let kumulatif = 0;
+  let asgariKumulatif = 0;
+  let oncekiDilim = 0;
+  for (let ay = 1; ay <= 12; ay++) {
+    const oncekiKumulatif = kumulatif;
+    kumulatif = kurusaYuvarla(kumulatif + gelirVergisiMatrahi);
+    const hesaplananGelirVergisi = kurusaYuvarla(
+      tarifeyeGoreVergi(kumulatif, p.gelirVergisiDilimleri) - tarifeyeGoreVergi(oncekiKumulatif, p.gelirVergisiDilimleri)
+    );
+    const asgariOncekiKumulatif = asgariKumulatif;
+    asgariKumulatif = kurusaYuvarla(asgariKumulatif + asgariMatrah);
+    const asgariAylikVergi = kurusaYuvarla(
+      tarifeyeGoreVergi(asgariKumulatif, p.gelirVergisiDilimleri) - tarifeyeGoreVergi(asgariOncekiKumulatif, p.gelirVergisiDilimleri)
+    );
+    const gelirVergisiIstisnasi = istisnaUygula ? Math.min(hesaplananGelirVergisi, asgariAylikVergi) : 0;
+    const damgaVergisiIstisnasi = istisnaUygula ? Math.min(hesaplananDamgaVergisi, asgariDamga) : 0;
+    const gelirVergisi = kurusaYuvarla(hesaplananGelirVergisi - gelirVergisiIstisnasi);
+    const damgaVergisi = kurusaYuvarla(hesaplananDamgaVergisi - damgaVergisiIstisnasi);
+    const kesintiler = kurusaYuvarla(sgkIsci + issizlikIsci + gelirVergisi + damgaVergisi);
+    const net = kurusaYuvarla(brut - kesintiler);
+    const buAyinDilimi = dilimOrani(kumulatif, p.gelirVergisiDilimleri);
+    const dilimAtladi = ay > 1 && buAyinDilimi > oncekiDilim;
+    if (dilimAtladi) dilimGecisAylari.push(ay);
+    oncekiDilim = buAyinDilimi;
+    aylar.push({
+      ay,
+      brut,
+      sgkMatrahi,
+      sgkIsci,
+      issizlikIsci,
+      gelirVergisiMatrahi,
+      kumulatifMatrah: kumulatif,
+      hesaplananGelirVergisi,
+      gelirVergisiIstisnasi,
+      gelirVergisi,
+      hesaplananDamgaVergisi,
+      damgaVergisiIstisnasi,
+      damgaVergisi,
+      kesintiler,
+      net,
+      vergiDilimiOrani: buAyinDilimi,
+      dilimAtladi
+    });
+  }
+  const topla = (secici) => kurusaYuvarla(aylar.reduce((t, a) => t + secici(a), 0));
+  const ilkAy = aylar[0];
+  const sonAy = aylar[aylar.length - 1];
+  return {
+    yil: p.yil,
+    brut,
+    aylar,
+    toplam: {
+      brut: topla((a) => a.brut),
+      sgkIsci: topla((a) => a.sgkIsci),
+      issizlikIsci: topla((a) => a.issizlikIsci),
+      gelirVergisi: topla((a) => a.gelirVergisi),
+      damgaVergisi: topla((a) => a.damgaVergisi),
+      kesintiler: topla((a) => a.kesintiler),
+      net: topla((a) => a.net)
+    },
+    dilimGecisAylari,
+    netDegisimi: kurusaYuvarla(sonAy.net - ilkAy.net)
+  };
+}
+function hesapla(brut, ay = 1, secenekler = {}) {
+  if (!Number.isInteger(ay) || ay < 1 || ay > 12) {
+    throw new Error("Ay 1 ile 12 aras\u0131nda bir tam say\u0131 olmal\u0131.");
+  }
+  return yillikHesapla(brut, secenekler).aylar[ay - 1];
+}
+function brutenNete(brut, ay = 1, secenekler = {}) {
+  return hesapla(brut, ay, secenekler).net;
+}
+function nettenBrute(net, ay = 1, secenekler = {}) {
+  if (!Number.isFinite(net) || net <= 0) {
+    throw new Error("Net maa\u015F s\u0131f\u0131rdan b\xFCy\xFCk bir say\u0131 olmal\u0131.");
+  }
+  let alt = 0;
+  let ust = Math.max(net * 3, 1e3);
+  while (brutenNete(ust, ay, secenekler) < net) {
+    ust *= 2;
+    if (ust > 1e12) throw new Error("Net maa\u015F \xE7ok y\xFCksek, br\xFCt kar\u015F\u0131l\u0131\u011F\u0131 bulunamad\u0131.");
+  }
+  for (let i = 0; i < 60; i++) {
+    const orta = (alt + ust) / 2;
+    if (brutenNete(orta, ay, secenekler) < net) alt = orta;
+    else ust = orta;
+  }
+  const brut = kurusaYuvarla(ust);
+  return brutenNete(brut, ay, secenekler) < net ? kurusaYuvarla(brut + 0.01) : brut;
+}
+function isvereneMaliyet(brut, secenekler = {}) {
+  if (!Number.isFinite(brut) || brut <= 0) {
+    throw new Error("Br\xFCt maa\u015F s\u0131f\u0131rdan b\xFCy\xFCk bir say\u0131 olmal\u0131.");
+  }
+  const p = yilParametreleri(secenekler.yil);
+  const indirimUygulandi = secenekler.besPuanIndirimi ?? false;
+  const sgkMatrahi = kurusaYuvarla(primeEsasKazanc(brut, p));
+  const isverenOrani = indirimUygulandi ? p.sgkIsverenIndirimliOrani : p.sgkIsverenOrani;
+  const sgkIsveren = kurusaYuvarla(sgkMatrahi * isverenOrani);
+  const issizlikIsveren = kurusaYuvarla(sgkMatrahi * p.issizlikIsverenOrani);
+  return {
+    brut,
+    sgkMatrahi,
+    sgkIsveren,
+    issizlikIsveren,
+    toplamMaliyet: kurusaYuvarla(brut + sgkIsveren + issizlikIsveren),
+    indirimUygulandi
+  };
+}
+
+export {
+  AY_ADLARI,
+  tl,
+  tlSimgeli,
+  yuzde,
+  sayiyaCevir,
+  YIL_2026,
+  YILLAR,
+  VARSAYILAN_YIL,
+  kurusaYuvarla,
+  yilParametreleri,
+  tarifeyeGoreVergi,
+  dilimOrani,
+  primeEsasKazanc,
+  yillikHesapla,
+  hesapla,
+  brutenNete,
+  nettenBrute,
+  isvereneMaliyet
+};