Payrolling is a periodical process that offers the pay, tax and all deductions that the employer gives the worker in return for their work. The payroll is evidence that the employer has paid the employee a salary. In this respect, we can say that payrolling is of great importance both to the employer and to the worker. Payroll is an official document and therefore the requirements for payroll regulation must be met. name of the worker, last name, day of payment, amount of overwork or public holidays, tax, advance deduction, insurance premium, various deductions such as execution, employer signature must be included in the payrolls.
The applications related to payroll in Turkey are related to the code of obligations, the law on stamp duty, income tax and the law on protection of personal data. In addition to these, it is important to follow payrolling in many incentives and new applications.