Payroll: calculated, not interpreted.

The 2026 minimum wage, Social Security (SGK) rates, income tax brackets, disability deduction and exemptions are embedded in code. A pure, testable engine — no manual updates every month, compliant to the kuruş.

Net ↔ Gross solveryes
Bank formats10
Accounting exportLogo · Mikro · Luca
Legislation4857 · 5510 · GVK · TBK
Folkena payroll screen — a period calculated under 2026 legislation
Payroll period · under 2026 legislation, together with the payslip
01 Calculation engine 02 Bulk payroll 03 Deductions & limits 04 Accounting bridge 05 Payment & payslip 06 SGK declarations 07 Exit settlements 08 Reports & reconciliation
01

Calculation engine

Computes every statutory deduction from gross to net in a single call; if there's a NET salary contract, an iterative solver works the gross back out to ₺0.01 precision.

2026 minimum wage — gross33,030.00 ₺
2026 minimum wage — net28,075.50 ₺
Total cost to employer (no incentive)40,214.03 ₺
SGK premium — employee14%
SGK premium — employer (reduced)20.5% (15.5%)
Unemployment — employee / employer1% / 2%
Stamp tax0.759%
SGK ceiling (min. gross × 9)297,270.00 ₺
Income tax brackets15% → 20% → 27% → 35% → 40%
Disability deduction — degree 1/2/3 (monthly)12,000 / 7,000 / 3,000 ₺
  • Cumulative income tax base — bracket transitions are handled correctly through the year; each month stacks on top of the prior months' base.Income Tax tariff
  • Employer change mid-year — the cumulative base and year carried over from the previous employer prevent bracket errors.GVK a.31
  • Minimum-wage exemption — the income tax and stamp tax corresponding to the gross minimum wage are exempt for every employee; a separate line item is returned for the withholding breakdown.Law 7349
  • Disability deduction — degree 1 (≥80%), degree 2 (60–79%) and degree 3 (40–59%) amounts are deducted from the income tax base.GVK a.31
  • Meal & transport exemption — daily or monthly amount; deducted from the income tax base (Income Tax Law a.23/8 and a.23/10).
  • Overtime & holiday work — hourly rate based on gross/225; overtime at +50%, weekly/public holidays at +100%.
Single source, updated yearly

Statutory constants are loaded from a central parameter table by year; if a given year isn't defined, the engine falls back to the 2026 values in code. The minimum wage, SGK, tax brackets, disability and severance ceiling are updated once a year in one place — your payroll never needs manual intervention.

02

Bulk monthly payroll

Generates a month's payroll for every active employee in a single run and gathers the data from your modules automatically. It's idempotent for the same period — concurrent duplicate runs are blocked.

One click; the system pulls all of that month's variables from the relevant modules itself:

  • Overtime from timesheets — overtime and holiday work are imported automatically from that month's approved timesheet records (only approved records are paid).
  • Days missed from unpaid leave — approved unpaid leave days are deducted from working days.
  • Salary advance installment — the installment of an approved salary advance falling in that month is deducted; the final installment clears the remaining balance.
  • Disciplinary deduction — if there's a finalized disciplinary decision, it's applied idempotently.
  • Wage garnishment — a monthly deduction is taken from active enforcement files.
  • Union dues — processed as a separate line item.
  • Withholding accrual — after payroll, wage withholding (gross tax + minimum-wage exemption separately) is generated automatically.GVK a.94 + 7349
Approval gate · amount threshold

When the payroll total exceeds 10,000 ₺, CFO/manager authorization is required for approval. A payroll period moves through a lifecycle of draft → calculated → reviewed → approved → paid → closed; an approved period cannot be recalculated — the audit trail is preserved.

03

Advance, garnishment & statutory deduction limits

Statutory protections in the employee's favor are embedded in code — the system simply won't make an unlawful deduction.

Salary advance

1–12 installments

Request → approval → installment offset in payroll. One pending advance at a time, payment method bank/cash/next payroll.

  • Status: pending → approved → deducted
  • Requested from the self-service portal
  • 30% of monthly gross upper limit (portal)
Wage garnishment

Sequential, multi-file

An employee's multiple enforcement files are deducted by priority; once a file is paid off, the next one begins.

  • Creditor, court, remaining debt, priority
  • One-quarter of the salary can be garnishedEnforcement Law a.83
  • Severance/notice pay can be garnished in full
Cumulative limit

Quarter cap

The sum of disciplinary + advance + garnishment deductions cannot exceed one-quarter of the monthly gross wage.

  • Cumulative check, stop on overrunTBK a.407
  • Wage deduction as discipline is entirely prohibited4857 a.38
04

Accounting bridge

Payroll automatically becomes a double-entry journal voucher (Turkish uniform chart of accounts). Reversing entries are supported, the voucher is posted to the open fiscal period, and the debit-credit balance is audited.

770 General Administrative Expenses (gross + employer SGK)Debit
335 Payables to Personnel (net)Credit
361 SGK Deductions PayableCredit
360 Taxes and Funds Payable (income + stamp tax)Credit
196 Personnel Advances (offset)Credit
369 Other Liabilities Payable (private pension/union/garnishment)Credit
  • Account codes are customizable — the default chart-of-accounts codes can be overridden from tenant settings.
  • Double-posting guard — if there's an unreversed voucher for the same period, a second voucher isn't generated; reversing entry per Tax Procedure Law (VUK) art. 217.
  • Export to external software — GL export in Logo Netsis J-Guar, Mikro ERP, Luca MMM/MÖT and generic CSV formats.GL export
05

Bank payment & payslip

Generates net salaries in your bank's format and delivers each employee their payslip. Payment status is tracked end to end.

Bank salary instruction

10 bank formats

Produces a period's net salaries as XLSX in the selected bank's layout.

  • Ziraat, Garanti, İş Bankası, Akbank, Yapı Kredi, QNB, Halkbank, Vakıfbank, Denizbank, generic
  • IBAN ISO 13616 / mod-97 validation; invalid ones are kept out of the file
  • Status flow: pending → transferred → paid (reference no., date)
Payslip

PDF + email

A single-page A4 Turkish payslip; structured JSON and an automatic email to the employee.

  • Earnings + deductions + summary (gross, exemption, net, cost to employer)
  • Employer/employee signature area, Turkish character support
  • Bulk generation + KVKK (Turkey's data protection law) field masking
06

SGK declarations

From entry/exit declarations to the monthly premium and service report (APHB), official XML documents are generated within statutory deadlines and with the correct codes.

  • APHB — Monthly Premium and Service Report — XML in the e-Bildirge v2 schema; premium day count 0–30, missing-day reason codes (01–12), premium-base ceiling, ISCO-08 occupation code.
  • SGK entry declaration — at least 1 day in advance; warning of administrative fines for late filing.5510 a.8
  • SGK exit declaration — within 10 days; a catalog of 1–49 exit reasons (resignation 03, retirement 08, military service 12, dismissal for cause 26…).5510 a.9
  • Turkish ID validation — Mod-11 algorithm; Turkish character conversion with ISO-8859-9 encoding.
Transparency note

SGK XML documents are generated and kept on record; automatic submission to e-Bildirge is currently at the manual-upload stage (official service integration is on the roadmap). Document generation, validation and archiving are fully operational.

07

Exit settlements

Computes severance, notice pay and unused annual leave pay with gross/net/tax line items — preview first, then finalize and set the SGK exit code.

Severance pay ceiling — H1 202664,948.77 ₺
Severance — taxstamp tax only (GVK a.25/7)
Notice periods (by tenure)2 / 4 / 6 / 8 weeks
Notice — SGKnot subject (5510 a.80)
Unused leave — deductionsSGK + unemployment + income + stamp tax
  • Severance pay — capped gross × (total days / 365); the half-year ceiling is selected automatically by date.1475 a.14
  • Notice pay — gross × (7/30) × weeks; income tax from the cumulative bracket, plus stamp tax.4857 a.17
  • Unused annual leave — daily gross × days; no notice is calculated for resignation/retirement/death.
  • SGK exit code — resignation 03, termination 04, retirement 08, death 05 are matched automatically.
08

Reports & reconciliation

Audit-grade outputs that strengthen your accountant's hand; declaration compliance is verified in one click.

Cost report

100-column person-month

A detailed, Logo HR-compatible cost report (XLSX): identity, incentive, tax base, exemptions, bank, net.

Reconciliation

Withholding & SGK

Payroll ↔ withholding accrual and payroll ↔ SGK premium total comparison; 1 ₺ tolerance, any deviation flagged "review required."

Settlement liability

Scenario report

"What would I pay if I closed today?" — department and top-10 breakdowns across shutdown / employer termination / resignation scenarios.

Let's run your payroll accurate to the kuruş.

In the demo, let's generate a month of payroll with your own company's data — under 2026 legislation, seen with your own eyes.