Research and Development Staff Payroll Service
R&D Payroll Service
R & D payrolling is a service that enables companies to turn to innovative understanding and thus sustain their existence in today's competitive conditions. We can mention the existence of various benefits offered to companies by the R&D payrolling service offered under the Law No. 5746 on Supporting Research, Development and Design Activities.
R&D activities have a large share in the economic development of each country and business. For this reason, various discounts, incentives and financial supports are provided to support R&D activities and to make businesses much stronger. Companies with an R&D center can also benefit from such discounts, financial support and incentives. So, what is the R&D center that companies must have within their organization? Why is it necessary for businesses to benefit from R&D discounts and R&D payrolling services?
What is the R&D Center?
R&D center; taxpayer organizations and institutions of legal or business center in Turkey within the boundaries of which are organized as a person in business structures of the located capital companies separate unit and performs research and development activities, R & D personnel employed who explained the units having the accumulation of R & D. At least 30 people are obliged to work in R&D centers. In summary, R&D payrolling and R&D incentives can benefit from R&D centers and businesses that operate as technology centers. The existence of these centers in the enterprises, and various expenditures for R&D and innovation are sufficient to benefit from R&D incentives.
Supporting Research, Development and Design Activities No. 5746 Supports in the Law
There are various supports and discounts that will benefit the companies in the Law No. 5746 on Supporting Research, Development and Design Activities. These supports and discounts can be explained as follows.
Within the scope of Law No. 5746 on Supporting Research Development and Design Activities, R&D and Design centers can receive all of their expenses for innovation and R&D services as a discount from the Corporate Tax base.
Income Tax and Withholding Incentive
Income tax withholding incentive is applied for the wages earned in return for the work of the personnel working in the R&D centers that the companies hold and support these works. The incentive rate applied to doctoral staff is 95%. Accordingly, we can state that many undergraduate and doctoral students are involved in the R&D processes of the companies.
Insurance Premium Support
In accordance with the Law No. 5746 on Supporting Research, Development and Design Activities, 50% discount is applied to the insurance premiums of the personnel who have R&D studies. This part is covered by the state.
Stamp Tax Exemption
Enterprises are exempted from stamp tax under the Law No. 5746 on Supporting Research, Development and Design Activities. To get this support, the document is related to R&D and various innovation studies. Stamp tax exemption is not applied for every document related to the company.
Customs Tax Incentive
Within the scope of Law No. 5746 on Supporting Research, Development and Design Activities, all goods and products imported in line with the activities of businesses are exempt from customs tax. In this context, businesses are provided to earn much higher profits.
Basic Sciences Support
It is the support provided by R&D personnel for those who are employed in basic sciences. Some of the carousel fees paid by the enterprises to the personnel are covered by the Ministry's budget. This can be explained as a support for companies to employ personnel in the basic sciences.
R&D Payroll Service Scope
R&D payrolling service can be summarized as the preparation of payrolls of R&D personnel. Accordingly, we can explain the service of preparing payrolls of R&D personnel as follows.
• Of the staff; Personnel Attendance Control System data, annual leave rights, incentive periods, working data, SGK and Income Tax days calculation,
• Calculating and reporting quarterly periods of R&D personnel for R&D centers and Design centers that have legal obligations,
• Preparing the payrolls of the operating personnel according to the payroll data,
• Correct calculation of incentives and supports related to R&D and other issues during the payroll preparation process,
• Calculating the monthly salaries of the employees and following the debts of the personnel,
• In case of preparing and requesting the accounting receipts, sending them to the enterprise or accounting department in excel format,
• Preparing general executions and sending them to the business when necessary,
• Preparing and transmitting the necessary information and documents regarding the Income Withholding Incentive within the scope of R&D,
• Preparing the compensation fees of the personnel and giving the necessary working document to the personnel leaving the job,
• Payment of salaries through the bank,
• Making additional payments to employees, calculating additional deductions and realizing necessary social benefits,
• Preparation of forms and reports requested from the business,
• Employees of İşkur and SGK notifications are made regularly and on the day of the R&D payroll service.