What Is a Payroll Statement?
What Is a Payroll Statement?
Let’s start with the question: What is a payroll statement?
In simple terms, a payroll statement is an official document showing the wage that an employer is required to pay to an employee each month, along with all legal and voluntary deductions made from that wage.
A payroll statement serves as proof that the employer has fulfilled their obligation to pay wages and also acts as a formal document protecting the employee’s rights.
For payroll statements to serve as a reliable safeguard for both employees and employers, all accruals, legal deductions, and special deductions must be calculated accurately by the Human Resources or Accounting departments. For this reason, payroll preparation requires careful and meticulous work.
Where Can a Payroll Statement Be Obtained?
• Public sector employees and retirees can access their payroll statements via the e-Government (e-Devlet) system.
• Private sector employees should request their payroll statements from their company’s Human Resources or Accounting department.
How Is a Payroll Statement Prepared?
Payroll preparation generally consists of two main stages:
1. Deductions made from the employee
2. Contributions and obligations borne by the employer
In addition, all mandatory information must be included in the payroll statement in full.
Information That Must Be Included on a Payslip
A payroll statement must contain the following details:
• The period and date the payroll is issued
• Workplace registration number
• Employee’s full name, title, SGK registration number, wage type, and gross salary
• Number of working days and earnings related to weekly rest days
• Additional payments, if any (meal allowance, transportation, child benefits, private health insurance, etc.)
• Voluntary deductions (foundation dues, individual contributions, etc.)
• Statutory deductions (SGK employee contribution, income tax, unemployment insurance, stamp tax)
• Tax bases (SGK base, income tax base, stamp tax base, cumulative income tax base)
• Employee’s signature
Although a payroll statement does not have a specific mandatory format, it must include all the information listed above and is prepared monthly in two copies. One copy is given to the employee, while the other is retained by the employer.
When Is a Payroll Statement Issued?
Payroll statements for public employees are published on the 14th of each month and can be viewed through the e-Government system.
In the private sector, payroll statements are prepared monthly in line with salary payment periods.
Why Is a Payroll Statement Important?
A payroll statement is a key document that ensures transparency and formal documentation in the wage relationship between employer and employee. Through this document, employees can clearly track:
• Their gross and net wages
• All deductions applied
• Taxes and social security contributions
Payroll statements also serve as official and legal evidence in the event of disputes.
How Is Payroll Calculated?
Payroll calculation is based on determining the deductions made from the employee and the contributions paid by the employer separately.
Deductions Made from the Employee
• SGK employee contribution: Gross wage × 14%
• Unemployment insurance employee contribution: Gross wage × 1%
• Income tax base:
Gross wage – (SGK employee contribution + unemployment insurance contribution)
• Income tax: Calculated based on applicable tax brackets
• Other statutory or voluntary deduction
Employer Contributions
• SGK employer contribution: Gross wage × 15.5%
• Unemployment insurance employer contribution: Gross wage × 2%
• Occupational accident and disease insurance premium
• Additional payments and bonuses, if applicable
Taking these elements into account, a separate payroll statement is prepared for each employee.
2026 Payroll Parameters (January – December)
Parameter Amount
Minimum Wage (Monthly Gross) TRY 33,030.00
Minimum Wage (Daily Gross) TRY 1,101.00
Minimum Wage (Monthly Net) TRY 28,075.50
Note: The 2026 minimum wage amounts were determined by the Minimum Wage Determination Commission and are valid throughout the year. The net minimum wage is calculated by applying income tax and stamp tax exemptions.
