Expatries Network
Turkey

Running payroll in Turkey

A payslip drawn up in Turkey is issued in TRY, in the language and in the form that local law requires. The question is not whether your software can produce a payslip: it is who, on the ground, stands behind what it contains.

Outsourcing payroll in Turkey calls for three prior checks: that the firm is authorised to practise, that it is up to date with its own tax and social security obligations, and that it is insured for the errors it might make. The network verifies these three points before any listing, on supporting documents rather than on statements.

Türkiye tightly regulates practice on behalf of third parties. Law no. 3568 reserves bookkeeping, the preparation of financial statements and the filing of a client's tax and social security returns to Serbest Muhasebeci Mali Müşavir (independent accountants and financial advisers), who hold a licence and must belong to a local chamber federated by TÜRMOB, the union of chambers. A provider unable to produce a chamber activity certificate is probably operating under someone else's licence, which weakens the contractual relationship.

The Turkish lira is transferred through a local account, and staff documentation is produced in Turkish. Türkiye belongs to neither the European Union nor the European Economic Area, but a bilateral social security agreement with France allows a posted employee, subject to conditions, to remain covered by the home scheme.

Social security collection, by contrast, is unified: a single institution collects all contributions and issues a single certificate. The picture is therefore the opposite of an open market: entry is licensed, and the licence is verifiable.

What the Turkey profile contributes to this question

Who may run payroll in Turkey

In Turkey, running payroll on behalf of third parties is a regulated activity. It is carried on under the title of Serbest Muhasebeci Mali Müşavir (SMMM) et, au degré supérieur, Yeminli Mali Müşavir (YMM), and a registration in force must be produced to you before any engagement.

Professional body or supervisory authority : TÜRMOB — union des chambres de SMMM et YMM, et chambres locales (SMMMO), instituées par la loi n° 3568

Consult the official register

Local wordingIssuing bodyValiditySource
Ticaret Sicil Tasdiknamesi (ou Faaliyet Belgesi) et Ticaret Sicil Gazetesi — numéro MERSİSTrade registry certificate, Trade Registry Gazette publication and MERSİS number

Le Ticaret Sicil Tasdiknamesi est daté et se périme vite : demander un exemplaire de moins de trois mois. Le joindre à la dernière Ticaret Sicil Gazetesi publiée, qui porte les statuts en vigueur et les nominations de dirigeants, et vérifier le numéro MERSİS à seize chiffres.

Ticaret Sicili Müdürlüğü de la chambre de commerce compétente ; Türkiye Ticaret Sicili Gazetesi3 months
Required
Official website
SMMM (Serbest Muhasebeci Mali Müşavir) ruhsatı ve oda faaliyet belgesi — le cas échéant YMM (Yeminli Mali Müşavir)Certified Public Accountant licence and chamber activity certificate

Pièce décisive : en Turquie, tenir les livres, établir les déclarations fiscales et les déclarations de cotisations d'un tiers relève des activités définies par la loi n° 3568 et suppose la licence (ruhsat) de SMMM et l'inscription à une chambre. Demander le ruhsat nominatif et surtout la faaliyet belgesi de la chambre, datée, qui prouve que l'inscription est active et non suspendue.

Chambre locale SMMMO, fédérée par TÜRMOB (Türkiye Serbest Muhasebeci Mali Müşavirler ve Yeminli Mali Müşavirler Odaları Birliği), sous la loi n° 35683 months
Required
Official website

Back to the Turkey profile

You employ staff in Turkey

Describe your requirement. It is put to the partners in that country as an anonymous summary, and your contact details are passed on to the selected firm alone.

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You run payroll in Turkey

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

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