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40 results Lessons 40

1. Lesson · Level 2

   A checklist before hiring

   Prepare five things before hiring: the SGK (Social Security Institution) notifications and a written contract, the employee's personnel file (özlük dosyası), the basic steps for occupational health and safety (risk asses …

2. Lesson · Level 2

   Before your first employee: opening a workplace file with SGK

   Before your first employee starts, you introduce your workplace to SGK (Social Security Institution) with a workplace notification (işyeri bildirgesi); the last day in the law is the day the first insured employee starts …

3. Lesson · Level 2

   The SGK employment start notification: when, how and with what information

   As a rule, the insured employment start notification (sigortalı işe giriş bildirgesi) is given on SGK's (Social Security Institution) e-Sigorta screen at least one day before the employee starts work. The notification co …

4. Lesson · Level 5

   Preparing for an SGK inspection: timesheets, payroll and employment start records

   … k in Gökhan Bey's pastry shop. An employee who left last winter applied to SGK (Social Security Institution): My overtime was underpaid, and my premiums were paid short too. In March a letter came from SGK: the timesheet …

5. Lesson · Level 0

   Cash flow calendar: a calendar of money coming in and going out

   … the 5th of the month, her debt to the fabric supplier on the 10th, and the SGK (Social Security Institution) premium and tax at the end of the month. Customer payments, on the other hand, come in after the 20th of the mo …

6. Lesson · Level 1

   SGK and Bağ-Kur registration: what happens when you start work?

   … ietorship (şahıs işletmesi), when you start work you become covered by Bağ-Kur (social security for the self-employed), and you don't apply separately for this. In this lesson you see, in plain terms, the logic of automa …

7. Lesson · Level 1

   Young entrepreneur exemption and start-up support

   … obligations such as VAT (KDV) and stamp duty (damga vergisi), and the Bağ-Kur (social security for the self-employed) premium, are separate from it. The logic of the conditions The conditions are detailed in the law and …

8. Lesson · Level 0

   Paying yourself a salary: taking money from the cash box

   … mpany partners are generally insured in their own name under Bağ-Kur (4/b), the social security scheme for the self-employed, and cannot be registered by their own company like an ordinary employee (4/a) (Law No. 5510, a …

9. Lesson · Level 0

   Setting money aside for tax: put some away every month

   … rrer md. 20/A). Your jar is mainly for your own Bağ-Kur premium (Bağ-Kur is the social security scheme for the self-employed) and, if you have an employee, their SGK (Social Security Institution) premium. If you have emp …

10. Lesson · Level 1

    Sole proprietorship or limited company? Decide in 4 questions

    … a personal guarantee. - Tax and SGK debt: If the company's unpaid tax and SGK (Social Security Institution) premium debt cannot be collected from the company, it can be claimed from the partners in proportion to their s …

11. Lesson · Level 5

    Taking on a partner or leaving a partnership: how does a share transfer work in a limited company?

    … heir shares (Law No. 6183, art. 35); partners have a similar liability for SGK (social security) premium debt. If a partner is also the manager, he can be held liable for the whole of the tax debt that cannot be collecte …

12. Lesson · Level 1

    Tradesman exemption: who is not a taxpayer

    … d craftsmen registry (esnaf ve sanatkâr sicili) may also be covered by Bağ-Kur (social security for the self-employed). Clarify your situation with SGK (Social Security Institution) or your mali müşavir. When are you not …

13. Lesson · Level 2

    Minimum wage support and general employer support (2026)

    … rs; and there is no such support for people who are retired and work paying the social security support premium. The conditions are in line with the common conditions you saw in the previous lesson: - Returns filed and p …

14. Lesson · Level 2

    When an employee leaves: notice, severance pay, the SGK notification, the final settlement

    … aves, the same round is made: the notice period, the final settlement, the SGK (Social Security Institution) notification and the papers. Who is ending it, and how does it end? Situation What happens During the probation …

15. Lesson · Level 5

    A loan, leasing or your own money?

    … , how many months of fixed costs are left in the cash box? Rent, salaries, SGK (Social Security Institution), tax and a share for a bad month. If this is not left in the cash box, paying up front squeezes the business, e …

16. Lesson · Level 5

    A new employee or a second branch? Extra cost, extra sales, break-even

    … out incentives, is 40,874.63 TL: gross 33,030 TL, plus the 21.75% employer SGK (Social Security Institution) share and the 2% unemployment share. The steps of the calculation are in the lesson What an employee really cos …

17. Lesson · Level 5

    A partner taking money out of the company: receivables from partners, interest and TTK 358

    … tax deducted. Because a partner who is a manager is insured under Bağ-Kur (the social security scheme for the self-employed), SGK premiums are generally not deducted from his payroll; ask your mali müşavir about your ow …

18. Lesson · Level 2

    Annual paid leave: who is entitled, when, and to how many days

    … the timesheet and count as full days. No separate notification is made to SGK (Social Security Institution) for annual leave; leave days are not deducted from the premium days. How the timesheet is kept is in the lesson …

19. Lesson · Level 5

    Break-even point: how many sales until you stop making a loss?

    … th of profit before tax. Income tax and his own Bağ-Kur premium (Bağ-Kur is the social security scheme for the self-employed) will also come out of this money; what he takes home will be less. Add the target profit to fi …

20. Lesson · Level 5

    Fixed costs, variable costs and unit cost

    … ira has to cover a month of her labour, her own Bağ-Kur premium (Bağ-Kur is the social security scheme for the self-employed) and her income tax. When setting prices, factor in your own living separately: it doesn't go i …

21. Lesson · Level 1

    How do you register the start of business? Step by step

    … where do you get it?). The same registration also makes you covered by Bağ-Kur (social security for the self-employed); you will see that in the Bağ-Kur lesson. Whether you will pay tax under simplified taxation (basit u …

22. Lesson · Level 0

    Invoices, receipts and documents: why everything needs a document

    … , that is, until the end of 2031. For some documents the period is longer: SGK (Social Security Institution) documents relating to employees (Law No. 5510, art. 86), and the books and documents of businesses that count a …

23. Lesson · Level 1

    Mali müşavir fees and the contract

    … a separate fee. For example, if the contract says monthly VAT return , the SGK (social security) procedures that come up when you hire an employee may not be included in that fee. There is also this: under the regulation …

24. Lesson · Level 2

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

    … ferent 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 …

25. Lesson · Level 0

    Profit but no cash: where is the money waiting?

    … money. Tax is also paid on your profit. The SGK premium (SGK primi; SGK is the Social Security Institution) will also be paid every month. This money sits in your account for a while, but it is not yours; when the payme …

26. Lesson · Level 5

    Reading the trial balance: what should you look at in the one your mali müşavir sends?

    … test VAT return. 5. 360 and 361. The amounts here should match the tax and SGK (social security) premiums arising from the returns for the trial balance's month and payable the following month. If you see a balance left …

27. Lesson · Level 2

    Sick reports and excused leave: who pays what

    … l soon . Then questions came to mind: Will I pay for these five days? Does SGK (Social Security Institution) pay anything? Who do I show the report to? Two taps, one glass On sick-report days, two taps can fill the emplo …

28. Lesson · Level 4

    The balance sheet: assets equal liabilities plus equity

    … im one more page: The balance sheet. In January there is 60,000 of tax and SGK (social security), and during the year 300,000 of supplier debt and 150,000 of loan instalments. Hasan Abi's calm turned into a question at o …

29. Lesson · Level 2

    The employment contract: types, probation period and why in writing

    … e paid in proportion to the time they work. The number of days notified to SGK (Social Security Institution) may differ from a full-time employee; ask your mali müşavir (accountant) how it will be notified. The probation …

30. Lesson · Level 0

    The first 30 words 2: Tax words

    … taxes have different returns: the VAT return, the combined withholding tax and social security premium return (muhtasar ve prim hizmet beyannamesi) filed every month for salaries and withholding tax, the annual income o …

31. Lesson · Level 0

    The first 30 words 3: Employee words

    … nce piggy bank The SGK premium (SGK primi) is the money paid every month to the Social Security Institution (Sosyal Güvenlik Kurumu, SGK) in return for the employee's health insurance, pension and similar rights. Both th …

32. Lesson · Level 0

    The first 30 words 5: Document types and e-Devlet

    … g your tax debt there. GİB's website and e-Devlet are separate places; SGK (the Social Security Institution) is a separate institution too, and deals with insurance, not tax. Mini example: Ali Bey wondered whether he had …

33. Lesson · Level 2

    The first day and the first week: signatures, the file, training, hours

    … Sevgi Hanım's tailoring workshop on Monday. The contract is ready, and the SGK (Social Security Institution) notification was given on Friday. Sevgi Hanım had planned Monday morning like this: Elçin arrives, they drink t …

34. Lesson · Level 2

    The first payroll (bordro): from gross to net, step by step

    … e the employee's own premiums. They are deducted from the wage and paid to SGK (Social Security Institution) through you. Income tax (steps 4–5). In the 2026 wage tariff (General Communiqué on Income Tax No. 332), the fi …

35. Lesson · Level 4

    The income statement line by line: from sales to net profit

    … Emre Bey: rent 240,000; his employee's salary and the employer's share of SGK (social security) 520,000; electricity, water and other items 90,000; depreciation 50,000; total 900,000. Depreciation (amortisman) is the sh …

36. Lesson · Level 5

    The uniform chart of accounts: the accounts you see most often, from 100 cash to 770

    … 0 VAT carried forward, 335 debts to personnel, 360 taxes and funds payable, 361 social security deductions payable, 500 capital. Expenses related to sales (shop rent, advertising, transport) are tracked in 760 marketing, …

37. Lesson · Level 5

    Unit cost for manufacturers: raw materials, labour and production overheads

    … ik): The wages of those who make the product directly, plus the employer's SGK (social security) contribution. The cutter, the upper stitcher, the assembler. 3. Production overheads (genel üretim gideri): Expenses incurr …

38. Lesson · Level 0

    What a mali müşavir (accountant) does and does not do

    … sar beyanname), and income or corporate tax. - Handles employee paperwork. SGK (Social Security Institution) notifications and payroll are often prepared at the accountant's office. Payroll (bordro) is the calculation sh …

39. Lesson · Level 2

    What an employee really costs you

    … Circular 2026/8). This support is not available for employees notified with the social security support premium (sosyal güvenlik destek primi), such as retired employees. In a workplace that notified employees in 2025, t …

40. Lesson · Level 1

    What do you send your mali müşavir every month? The monthly handover list

    … way without waiting for the end of the month; the time limit for notifying SGK (social security) of the exit is short. - If someone new is going to start, don't leave it for the monthly envelope: tell your mali müşavir a …