Paying wages and the timesheet (puantaj): from month end to the tax return

Ayten Hanım the stationer's month end

September is the busiest month for Ayten Hanım's stationery shop: the schools are opening. Her employee Selin was on sick report for two days in the middle of the month. She also asked for one day of unpaid leave for a family matter. When the month ended, her mali müşavir (accountant) asked: "How many days did Selin work this month?" Ayten Hanım said, "Put 30, what difference does it make?"

It does make a difference. Sick-report days and unpaid leave days go to different lines on the payroll, and to different codes in the notification to SGK (Social Security Institution). A day written wrongly shows both Selin's insurance and your premium debt wrongly.

Payday: choose it once, put it in writing

Under Labour Law (İş Kanunu) art. 32, the wage is paid at least once a month. By contract, the payment period can be shortened to as little as one week. You choose which day you pay yourself. What matters is that this day is written in the contract and that the wage is paid on the same day every month.

The law sets one more limit: if the wage is not paid within 20 days from the payday without a force majeure reason, the employee may refrain from working (art. 34). That is why you should choose the payday according to the days money comes into your till. For example, if your customers pay on the 5th of the month, making the 1st of the month payday will squeeze you every month.

Pay the wage through the bank, into an account opened in the employee's own name. If you have three or more employees, this is compulsory anyway; the details are in the lesson What an employee really costs you. Even with a single employee, the bank record is the easiest way to prove who you paid what. In the description field, write the period, such as "September 2026 wage".

The pay slip

The payroll is the list of all the employees. The pay slip (ücret hesap pusulası), on the other hand, is the paper given to a single employee. Under Labour Law art. 37, with every payment made at the workplace or through the bank, the employer gives the employee a slip showing the wage calculation, signed or bearing the workplace's special mark. The gross, the deductions and the net appear on this slip.

The slip is usually prepared by your mali müşavir's payroll program. You sign it and give it to the employee. Having the employee also sign that they received it helps you later in an argument over "no slip was given".

The timesheet: the month's tab book

The neighbourhood grocer writes a line in his tab book (veresiye defteri) every day. At the end of the month, the account comes out of that book. The timesheet (puantaj), that is, the chart showing the employee's days, does the same job. A box is opened for every day of the month, and that day's status is written in it:

There are two details about sick reports. First: after the report ends, the employer notifies SGK electronically that the employee did not work at the workplace on the sick-report days. SGK pays the allowance based on this notification. Second: SGK makes no payment for the first two days. Whether you pay the wage for these days depends on your contract and your practice. If you pay, those days may not count as missing days; ask your mali müşavir how to notify them. The rules are different for work accidents and occupational diseases; report such a sick report to your mali müşavir separately too.

Keep the documents showing the reason for missing days, such as the sick report or the leave request. If the employee didn't come without notice, write a short report (tutanak) dated that day. Your mali müşavir works out the overtime premium and its calculation. You only need to give them the correct hours.

In Ayten Hanım's timesheet, September should have looked like this: 2 days on sick report, 1 day of unpaid leave, the remaining 27 days normal days, including Sundays. The mali müşavir prepared the payroll accordingly and notified the days with no wage paid, with their reasons.

The calendar when the month ends

Your mali müşavir does most of these jobs. But you should know the dates too, because the money leaves your account:

The withholding and premium service return (muhtasar ve prim hizmet beyannamesi) reports the employee's days, earnings and the tax withheld to both the tax office and SGK in a single notification. Private-sector employers give it electronically; it is not given on paper. If you are a tradesman taxed under simplified taxation (basit usul), the return is still given, but no income tax is withheld from the wage; the tax payment line in the table may not concern you, so ask your mali müşavir. If the last day for the SGK premium falls on an official holiday, the payment can be made until the first working day after the holiday. During periods such as religious holidays (bayram), filing deadlines may also be extended; ask your mali müşavir for that month's date. To see the dates for the whole year, look at the article Tax calendar (in Turkish); for what goes to the mali müşavir every month, look at the lesson What to send your mali müşavir every month.

If you missed it

If you sent the timesheet late or incomplete: If you notice before the return is given, have your mali müşavir correct it. If you notice after it is given, an additional notification is needed for the correction; this sometimes brings an extra cost such as interest or a fine. The earlier you say it, the less trouble there is.

If you can't pay the wage on payday: Tell the employee in advance and give the new day in writing. Letting the delay pass in silence is the way that wears down trust the most.

The next month, Ayten Hanım put up a wall calendar next to her desk. She writes a letter in the box for each of Selin's days: W (worked), O (weekly day off), L (leave), S (sick report). At the end of the month she takes a photo of it and sends it to her mali müşavir.