The Law No. 5746 on Support to Research and Design Activities includes the incentives for employer's share of the Social Security Institution, income tax exemption and Stamp Duty incentives, which will directly affect the employer's costs.
For the personnel expenses which are the most important expenses of the R & D centers, many discounts have been defined within the scope of Law No. 5746 on Supporting Research and Design Activities. There is an important consideration here. When applying all the exemptions described below, the time spent by the staff within the R & D center should be taken as basis. For example, if 80% of the personnel work in R & D and 70% of the time is spent in the R & D center, the relevant personnel should benefit from the support by 70%.
SSI employer support can be used with 50 percent discount, although it is fifty percent. From the employer's share of 20.5% calculated on the gross salary of the personnel, a five-point discount is deducted from the benefit of the law numbered 5510, and the amount to be withdrawn may be taken.
Although the Income Tax of the personnel is an interruption that affects the gross salary of the personnel, the discount calculated under this heading is directly to the employer. Income tax of R & D personnel, depending on the level of education,
A- 95% for Ph.D. graduates and postgraduate graduates from basic science departments,
B- 90% for graduate graduates and basic sciences undergraduate graduates
C- 80% for undergraduate graduates and other technical staff
5476 numbered R & D incentive law is exempt. This amount will be calculated as the amount to be disbursed, not on the payroll, but on the return statement, and the return is directly to the employer.
Stamp Duties of R & D and design personnel are also 100% exempt from the employer directly.
Preparation of R & D Staff Payrolls,
· R & D (5746) Calculation of incentive days for SSI and Income Tax by applying the rules of incentive legislation. (Incentive day work)
· Creating payrolls according to the payroll data,
· Accurate calculation of incentives and incentives in R & D and other legislation.
· Additional Payment, Social Assistance, Calculation of additional deductions,
· Preparation of the requested reports,
· Implementation of all other payroll processes,