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Ataşehir / İstanbul TR
Payroll and SGK

Payroll runs on the same rule every month.

The 2026 minimum wage, social security rates, income tax brackets, disability relief and exemptions are defined inside the program. Nothing is updated by hand each month.

Minimum wage 2026
33,030.00 gross TRY
Employer SGK
21.75% +2% unemployment
Bank formats
10 payment files
Stamp duty
0.759%

A payroll error usually surfaces months later.

  • The spreadsheet is rebuilt every month, and when a formula breaks nobody notices.
  • The cumulative tax base of an employee crossing a bracket is tracked by hand.
  • Overtime and holiday work are typed from timesheets into payroll, and the totals disagree.
  • During an audit nobody can show where a given figure came from.
What it does

All eight steps of the monthly close, in one place.

From timesheets to the bank file, every step runs in the same program. No files are carried in between.

Two-way gross and net

All statutory deductions are computed in one pass. If the contract states a net salary, the gross is solved backwards to the kuruş.

Income Tax Law

Cumulative tax base

Bracket changes during the year are handled correctly; each month builds on the previous months. A mid-year change of employer carries the accumulated base over.

ITL art.103

Batch monthly payroll

One run covers every active employee. The same period cannot be run twice, so duplicate records never occur.

Deduction limits are enforced

Advances, garnishments and disciplinary deductions together cannot exceed one quarter of the monthly gross. The system refuses an unlawful deduction.

EBL art.83CO art.407LL art.38

Social security filings

The monthly premium and service declaration is produced in the official schema: premium days, missing-day reason codes, the earnings ceiling and the occupation code all in place.

SSL art.8SSL art.9

Bank payment file

Net salaries are produced in the layout your bank expects. Records failing IBAN validation are held back, and payment status is tracked end to end.

ISO 13616

Accounting handoff

Payroll becomes a double-entry journal under the Turkish uniform chart of accounts. Reversals are supported and only open periods accept entries.

Uniform CoATPL art.217

Termination payments

Severance, notice pay and unused annual leave are computed with gross, net and tax lines. You preview first, then finalise, and the exit code is matched.

Law 1475 art.14LL art.17

Where each deduction comes from is on screen.

Folkena payroll screen showing the gross to net deduction breakdown

Gross, social security, unemployment, income tax and stamp duty on separate lines, with prior months alongside.

Legislation

Which rule comes from where?

Every line on the payroll screen rests on an article. We do not hide them, we show them.

  • Law 7349Income and stamp tax on the portion equal to the minimum wage is exempt for every employee.
  • ITL art.31Disability relief is deducted from the income tax base at first, second and third degree amounts.
  • ITL art.23/8The daily meal allowance exemption applies at different amounts in kind and in cash.
  • LL art.41Overtime is paid at 150 percent and holiday work at 200 percent; the annual 270 hour cap is enforced.
  • EBL art.83At most one quarter of a salary may be garnished. Severance and notice pay fall outside this limit.
  • SSL art.82Earnings subject to premium are capped at nine times the minimum wage.
FAQ

Questions about Payroll and SGK.

We contract in net salary. Does the system find the gross?

Yes. Enter the net and the gross is solved backwards, taking the cumulative base, exemptions and deductions into account. The result is accurate to the kuruş.

If we switch mid-year, does the tax bracket shift?

No. The income tax base accumulated during the year is carried over and the calculation continues from where it stopped. We plan the scope of that migration together in the demo.

Does Folkena file the declaration with the authority?

The file is produced with the correct codes and archived. Today the upload to the official portal is still done manually; direct submission is not live yet. We state this openly.

What happens when an employee has several garnishment files?

Files are deducted in priority order and the next one starts when the previous ends. If the total exceeds a quarter of gross pay, the system stops.

Who sends the payslip to the employee?

A one page Turkish payslip is produced and can be emailed in bulk. The employee also sees the same document in their own portal.

Let us close one month with your own headcount.

In the demo we build a scenario close to your data and run payroll end to end.

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