bordro 0.1.0

package/dist/index.cjs

@@ -0,0 +1,296 @@
+"use strict";
+var __defProp = Object.defineProperty;
+var __getOwnPropDesc = Object.getOwnPropertyDescriptor;
+var __getOwnPropNames = Object.getOwnPropertyNames;
+var __hasOwnProp = Object.prototype.hasOwnProperty;
+var __export = (target, all) => {
+  for (var name in all)
+    __defProp(target, name, { get: all[name], enumerable: true });
+};
+var __copyProps = (to, from, except, desc) => {
+  if (from && typeof from === "object" || typeof from === "function") {
+    for (let key of __getOwnPropNames(from))
+      if (!__hasOwnProp.call(to, key) && key !== except)
+        __defProp(to, key, { get: () => from[key], enumerable: !(desc = __getOwnPropDesc(from, key)) || desc.enumerable });
+  }
+  return to;
+};
+var __toCommonJS = (mod) => __copyProps(__defProp({}, "__esModule", { value: true }), mod);
+
+// src/index.ts
+var index_exports = {};
+__export(index_exports, {
+  AY_ADLARI: () => AY_ADLARI,
+  VARSAYILAN_YIL: () => VARSAYILAN_YIL,
+  YILLAR: () => YILLAR,
+  YIL_2026: () => YIL_2026,
+  brutenNete: () => brutenNete,
+  dilimOrani: () => dilimOrani,
+  hesapla: () => hesapla,
+  isvereneMaliyet: () => isvereneMaliyet,
+  kurusaYuvarla: () => kurusaYuvarla,
+  nettenBrute: () => nettenBrute,
+  primeEsasKazanc: () => primeEsasKazanc,
+  sayiyaCevir: () => sayiyaCevir,
+  tarifeyeGoreVergi: () => tarifeyeGoreVergi,
+  tl: () => tl,
+  tlSimgeli: () => tlSimgeli,
+  yilParametreleri: () => yilParametreleri,
+  yillikHesapla: () => yillikHesapla,
+  yuzde: () => yuzde
+});
+module.exports = __toCommonJS(index_exports);
+
+// 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
+  };
+}
+
+// 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;
+}
+// Annotate the CommonJS export names for ESM import in node:
+0 && (module.exports = {
+  AY_ADLARI,
+  VARSAYILAN_YIL,
+  YILLAR,
+  YIL_2026,
+  brutenNete,
+  dilimOrani,
+  hesapla,
+  isvereneMaliyet,
+  kurusaYuvarla,
+  nettenBrute,
+  primeEsasKazanc,
+  sayiyaCevir,
+  tarifeyeGoreVergi,
+  tl,
+  tlSimgeli,
+  yilParametreleri,
+  yillikHesapla,
+  yuzde
+});

package/dist/index.d.cts

@@ -0,0 +1,174 @@
+/** A single bracket of the income tax schedule. */
+interface VergiDilimi {
+    /** Upper bound of the bracket (cumulative tax base, TRY). `Infinity` on the last one. */
+    ustSinir: number;
+    /** Rate applied to the bracket (0.15 = 15%). */
+    oran: number;
+}
+/** Every statutory parameter for a given year. */
+interface YilParametreleri {
+    yil: number;
+    /** Monthly gross minimum wage (TRY). */
+    asgariUcretBrut: number;
+    /** Lower bound of social security earnings (TRY/month). */
+    sgkTaban: number;
+    /** Upper bound of social security earnings — the ceiling (TRY/month). */
+    sgkTavan: number;
+    /** Employee share of the social security premium. */
+    sgkIsciOrani: number;
+    /** Employee share of the unemployment insurance premium. */
+    issizlikIsciOrani: number;
+    /** Employer share of the social security premium (without the incentive). */
+    sgkIsverenOrani: number;
+    /** Employer social security rate when the 5-point discount applies. */
+    sgkIsverenIndirimliOrani: number;
+    /** Employer share of the unemployment insurance premium. */
+    issizlikIsverenOrani: number;
+    /** Stamp duty rate on wages (0.759 per cent = 0.00759). */
+    damgaVergisiOrani: number;
+    /** Income tax schedule applied to wage income, in ascending order. */
+    gelirVergisiDilimleri: readonly VergiDilimi[];
+    /** Sources the figures were taken from. */
+    kaynaklar: readonly string[];
+}
+/** The payroll breakdown of a single month. */
+interface AylikBordro {
+    /** Month number, 1 = January. */
+    ay: number;
+    brut: number;
+    /** Social security base: the gross salary clamped between the floor and the ceiling. */
+    sgkMatrahi: number;
+    sgkIsci: number;
+    issizlikIsci: number;
+    /** Income tax base: gross minus the social security deductions. */
+    gelirVergisiMatrahi: number;
+    /** Total income tax base from the start of the year up to this month. */
+    kumulatifMatrah: number;
+    /** Income tax from the schedule, before the exemption is deducted. */
+    hesaplananGelirVergisi: number;
+    /** The minimum wage income tax exemption that gets deducted. */
+    gelirVergisiIstisnasi: number;
+    /** Income tax actually withheld. */
+    gelirVergisi: number;
+    hesaplananDamgaVergisi: number;
+    damgaVergisiIstisnasi: number;
+    damgaVergisi: number;
+    /** Total deductions. */
+    kesintiler: number;
+    /** Net pay that reaches the employee. */
+    net: number;
+    /** Highest income tax rate applied in this month (0.15, 0.20 ...). */
+    vergiDilimiOrani: number;
+    /** True if this month moved up into a higher tax bracket. */
+    dilimAtladi: boolean;
+}
+/** Employer cost breakdown (monthly). */
+interface IsverenMaliyeti {
+    brut: number;
+    sgkMatrahi: number;
+    sgkIsveren: number;
+    issizlikIsveren: number;
+    /** Gross plus the employer premiums. */
+    toplamMaliyet: number;
+    /** Was the 5-point discount applied? */
+    indirimUygulandi: boolean;
+}
+/** Result of the annual calculation. */
+interface YillikSonuc {
+    yil: number;
+    brut: number;
+    aylar: AylikBordro[];
+    /** Annual totals. */
+    toplam: {
+        brut: number;
+        sgkIsci: number;
+        issizlikIsci: number;
+        gelirVergisi: number;
+        damgaVergisi: number;
+        kesintiler: number;
+        net: number;
+    };
+    /** Months in which the tax bracket changed (1 = January). */
+    dilimGecisAylari: number[];
+    /** Difference between December net and January net (usually negative). */
+    netDegisimi: number;
+}
+/** Calculation options. */
+interface HesapSecenekleri {
+    /** Year to calculate. Defaults to the most recent supported year. */
+    yil?: number;
+    /**
+     * Apply the minimum wage income/stamp duty exemption?
+     * It has applied to every wage earner since 2022; defaults to `true`.
+     */
+    asgariUcretIstisnasi?: boolean;
+    /** Apply the 5-point discount to the employer social security share? Defaults to `false`. */
+    besPuanIndirimi?: boolean;
+}
+
+/** Supported years. Adding a new year is one line here. */
+declare const YILLAR: Record<number, YilParametreleri>;
+/** The most recent year that has a parameter file. */
+declare const VARSAYILAN_YIL: number;
+/** Rounds an amount to the kuruş. Every payroll line is rounded to 2 decimals. */
+declare function kurusaYuvarla(tutar: number): number;
+declare function yilParametreleri(yil?: number): YilParametreleri;
+/**
+ * Total income tax from the schedule for a given cumulative tax base.
+ *
+ * Tax accumulates from the start of the year, so a single month's tax is
+ * "total tax up to this month − total tax up to last month".
+ */
+declare function tarifeyeGoreVergi(kumulatifMatrah: number, dilimler: readonly VergiDilimi[]): number;
+/** Returns the tax bracket the cumulative base falls into. */
+declare function dilimOrani(kumulatifMatrah: number, dilimler: readonly VergiDilimi[]): number;
+/** Clamps the gross salary between the social security floor and ceiling. */
+declare function primeEsasKazanc(brut: number, p: YilParametreleri): number;
+/**
+ * Calculates the twelve-month payroll.
+ *
+ * Income tax in Turkey accumulates across the year, so even when the gross
+ * salary never changes the net pay drops in the month the higher bracket is
+ * reached. This function computes every month separately to make that visible.
+ */
+declare function yillikHesapla(brut: number, secenekler?: HesapSecenekleri): YillikSonuc;
+/**
+ * Calculates the payroll for a single month.
+ *
+ * @param brut Monthly gross wage
+ * @param ay Month of the year (1 = January). The result depends on the month because tax is cumulative.
+ */
+declare function hesapla(brut: number, ay?: number, secenekler?: HesapSecenekleri): AylikBordro;
+/** Gross to net: returns only the take-home amount. */
+declare function brutenNete(brut: number, ay?: number, secenekler?: HesapSecenekleri): number;
+/**
+ * Converts net to gross.
+ *
+ * The deductions are progressive, so there is no closed-form inverse; a binary
+ * search converges on the answer to the kuruş.
+ */
+declare function nettenBrute(net: number, ay?: number, secenekler?: HesapSecenekleri): number;
+/** Monthly employer cost: gross plus the employer premiums. */
+declare function isvereneMaliyet(brut: number, secenekler?: HesapSecenekleri): IsverenMaliyeti;
+
+/**
+ * Payroll parameters for 2026.
+ *
+ * Every figure here comes from an official source and is covered by a test:
+ * `test/asgari-ucret.test.ts` checks that the minimum wage earner's net comes
+ * out at exactly 28,075.50 TRY. Get one number wrong and that test breaks.
+ */
+declare const YIL_2026: YilParametreleri;
+
+/** Number and text formatting helpers, shared by the CLI and the web page. */
+declare const AY_ADLARI: readonly ["Ocak", "Şubat", "Mart", "Nisan", "Mayıs", "Haziran", "Temmuz", "Ağustos", "Eylül", "Ekim", "Kasım", "Aralık"];
+/** 57339.5 → "57.339,50" */
+declare function tl(tutar: number): string;
+/** 57339.5 → "57.339,50 ₺" */
+declare function tlSimgeli(tutar: number): string;
+/** 0.15 → "%15" */
+declare function yuzde(oran: number): string;
+/** Parses user input such as "75.000,50" / "75000" / "75 000" into a number. */
+declare function sayiyaCevir(girdi: string): number;
+
+export { AY_ADLARI, type AylikBordro, type HesapSecenekleri, type IsverenMaliyeti, VARSAYILAN_YIL, type VergiDilimi, YILLAR, YIL_2026, type YilParametreleri, type YillikSonuc, brutenNete, dilimOrani, hesapla, isvereneMaliyet, kurusaYuvarla, nettenBrute, primeEsasKazanc, sayiyaCevir, tarifeyeGoreVergi, tl, tlSimgeli, yilParametreleri, yillikHesapla, yuzde };

package/dist/index.d.ts

@@ -0,0 +1,174 @@
+/** A single bracket of the income tax schedule. */
+interface VergiDilimi {
+    /** Upper bound of the bracket (cumulative tax base, TRY). `Infinity` on the last one. */
+    ustSinir: number;
+    /** Rate applied to the bracket (0.15 = 15%). */
+    oran: number;
+}
+/** Every statutory parameter for a given year. */
+interface YilParametreleri {
+    yil: number;
+    /** Monthly gross minimum wage (TRY). */
+    asgariUcretBrut: number;
+    /** Lower bound of social security earnings (TRY/month). */
+    sgkTaban: number;
+    /** Upper bound of social security earnings — the ceiling (TRY/month). */
+    sgkTavan: number;
+    /** Employee share of the social security premium. */
+    sgkIsciOrani: number;
+    /** Employee share of the unemployment insurance premium. */
+    issizlikIsciOrani: number;
+    /** Employer share of the social security premium (without the incentive). */
+    sgkIsverenOrani: number;
+    /** Employer social security rate when the 5-point discount applies. */
+    sgkIsverenIndirimliOrani: number;
+    /** Employer share of the unemployment insurance premium. */
+    issizlikIsverenOrani: number;
+    /** Stamp duty rate on wages (0.759 per cent = 0.00759). */
+    damgaVergisiOrani: number;
+    /** Income tax schedule applied to wage income, in ascending order. */
+    gelirVergisiDilimleri: readonly VergiDilimi[];
+    /** Sources the figures were taken from. */
+    kaynaklar: readonly string[];
+}
+/** The payroll breakdown of a single month. */
+interface AylikBordro {
+    /** Month number, 1 = January. */
+    ay: number;
+    brut: number;
+    /** Social security base: the gross salary clamped between the floor and the ceiling. */
+    sgkMatrahi: number;
+    sgkIsci: number;
+    issizlikIsci: number;
+    /** Income tax base: gross minus the social security deductions. */
+    gelirVergisiMatrahi: number;
+    /** Total income tax base from the start of the year up to this month. */
+    kumulatifMatrah: number;
+    /** Income tax from the schedule, before the exemption is deducted. */
+    hesaplananGelirVergisi: number;
+    /** The minimum wage income tax exemption that gets deducted. */
+    gelirVergisiIstisnasi: number;
+    /** Income tax actually withheld. */
+    gelirVergisi: number;
+    hesaplananDamgaVergisi: number;
+    damgaVergisiIstisnasi: number;
+    damgaVergisi: number;
+    /** Total deductions. */
+    kesintiler: number;
+    /** Net pay that reaches the employee. */
+    net: number;
+    /** Highest income tax rate applied in this month (0.15, 0.20 ...). */
+    vergiDilimiOrani: number;
+    /** True if this month moved up into a higher tax bracket. */
+    dilimAtladi: boolean;
+}
+/** Employer cost breakdown (monthly). */
+interface IsverenMaliyeti {
+    brut: number;
+    sgkMatrahi: number;
+    sgkIsveren: number;
+    issizlikIsveren: number;
+    /** Gross plus the employer premiums. */
+    toplamMaliyet: number;
+    /** Was the 5-point discount applied? */
+    indirimUygulandi: boolean;
+}
+/** Result of the annual calculation. */
+interface YillikSonuc {
+    yil: number;
+    brut: number;
+    aylar: AylikBordro[];
+    /** Annual totals. */
+    toplam: {
+        brut: number;
+        sgkIsci: number;
+        issizlikIsci: number;
+        gelirVergisi: number;
+        damgaVergisi: number;
+        kesintiler: number;
+        net: number;
+    };
+    /** Months in which the tax bracket changed (1 = January). */
+    dilimGecisAylari: number[];
+    /** Difference between December net and January net (usually negative). */
+    netDegisimi: number;
+}
+/** Calculation options. */
+interface HesapSecenekleri {
+    /** Year to calculate. Defaults to the most recent supported year. */
+    yil?: number;
+    /**
+     * Apply the minimum wage income/stamp duty exemption?
+     * It has applied to every wage earner since 2022; defaults to `true`.
+     */
+    asgariUcretIstisnasi?: boolean;
+    /** Apply the 5-point discount to the employer social security share? Defaults to `false`. */
+    besPuanIndirimi?: boolean;
+}
+
+/** Supported years. Adding a new year is one line here. */
+declare const YILLAR: Record<number, YilParametreleri>;
+/** The most recent year that has a parameter file. */
+declare const VARSAYILAN_YIL: number;
+/** Rounds an amount to the kuruş. Every payroll line is rounded to 2 decimals. */
+declare function kurusaYuvarla(tutar: number): number;
+declare function yilParametreleri(yil?: number): YilParametreleri;
+/**
+ * Total income tax from the schedule for a given cumulative tax base.
+ *
+ * Tax accumulates from the start of the year, so a single month's tax is
+ * "total tax up to this month − total tax up to last month".
+ */
+declare function tarifeyeGoreVergi(kumulatifMatrah: number, dilimler: readonly VergiDilimi[]): number;
+/** Returns the tax bracket the cumulative base falls into. */
+declare function dilimOrani(kumulatifMatrah: number, dilimler: readonly VergiDilimi[]): number;
+/** Clamps the gross salary between the social security floor and ceiling. */
+declare function primeEsasKazanc(brut: number, p: YilParametreleri): number;
+/**
+ * Calculates the twelve-month payroll.
+ *
+ * Income tax in Turkey accumulates across the year, so even when the gross
+ * salary never changes the net pay drops in the month the higher bracket is
+ * reached. This function computes every month separately to make that visible.
+ */
+declare function yillikHesapla(brut: number, secenekler?: HesapSecenekleri): YillikSonuc;
+/**
+ * Calculates the payroll for a single month.
+ *
+ * @param brut Monthly gross wage
+ * @param ay Month of the year (1 = January). The result depends on the month because tax is cumulative.
+ */
+declare function hesapla(brut: number, ay?: number, secenekler?: HesapSecenekleri): AylikBordro;
+/** Gross to net: returns only the take-home amount. */
+declare function brutenNete(brut: number, ay?: number, secenekler?: HesapSecenekleri): number;
+/**
+ * Converts net to gross.
+ *
+ * The deductions are progressive, so there is no closed-form inverse; a binary
+ * search converges on the answer to the kuruş.
+ */
+declare function nettenBrute(net: number, ay?: number, secenekler?: HesapSecenekleri): number;
+/** Monthly employer cost: gross plus the employer premiums. */
+declare function isvereneMaliyet(brut: number, secenekler?: HesapSecenekleri): IsverenMaliyeti;
+
+/**
+ * Payroll parameters for 2026.
+ *
+ * Every figure here comes from an official source and is covered by a test:
+ * `test/asgari-ucret.test.ts` checks that the minimum wage earner's net comes
+ * out at exactly 28,075.50 TRY. Get one number wrong and that test breaks.
+ */
+declare const YIL_2026: YilParametreleri;
+
+/** Number and text formatting helpers, shared by the CLI and the web page. */
+declare const AY_ADLARI: readonly ["Ocak", "Şubat", "Mart", "Nisan", "Mayıs", "Haziran", "Temmuz", "Ağustos", "Eylül", "Ekim", "Kasım", "Aralık"];
+/** 57339.5 → "57.339,50" */
+declare function tl(tutar: number): string;
+/** 57339.5 → "57.339,50 ₺" */
+declare function tlSimgeli(tutar: number): string;
+/** 0.15 → "%15" */
+declare function yuzde(oran: number): string;
+/** Parses user input such as "75.000,50" / "75000" / "75 000" into a number. */
+declare function sayiyaCevir(girdi: string): number;
+
+export { AY_ADLARI, type AylikBordro, type HesapSecenekleri, type IsverenMaliyeti, VARSAYILAN_YIL, type VergiDilimi, YILLAR, YIL_2026, type YilParametreleri, type YillikSonuc, brutenNete, dilimOrani, hesapla, isvereneMaliyet, kurusaYuvarla, nettenBrute, primeEsasKazanc, sayiyaCevir, tarifeyeGoreVergi, tl, tlSimgeli, yilParametreleri, yillikHesapla, yuzde };

package/dist/index.js

@@ -0,0 +1,40 @@
+import {
+  AY_ADLARI,
+  VARSAYILAN_YIL,
+  YILLAR,
+  YIL_2026,
+  brutenNete,
+  dilimOrani,
+  hesapla,
+  isvereneMaliyet,
+  kurusaYuvarla,
+  nettenBrute,
+  primeEsasKazanc,
+  sayiyaCevir,
+  tarifeyeGoreVergi,
+  tl,
+  tlSimgeli,
+  yilParametreleri,
+  yillikHesapla,
+  yuzde
+} from "./chunk-QFU4FK7O.js";
+export {
+  AY_ADLARI,
+  VARSAYILAN_YIL,
+  YILLAR,
+  YIL_2026,
+  brutenNete,
+  dilimOrani,
+  hesapla,
+  isvereneMaliyet,
+  kurusaYuvarla,
+  nettenBrute,
+  primeEsasKazanc,
+  sayiyaCevir,
+  tarifeyeGoreVergi,
+  tl,
+  tlSimgeli,
+  yilParametreleri,
+  yillikHesapla,
+  yuzde
+};