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Commentary

1.2 How are filings done?

Türkiye

It is very important to have a good understanding of the concept of payroll. In general, payroll is 'a document that shows the salaries to be paid to the employee every month by the employer and the legal and special deductions made from the wage.' The payroll is a document proving that the employer has calculated its obligation to pay the employee.

In order for the payroll to be a source of assurance for the employee and the employer, the Human Resources or Accounting department must regulate the progress payment accruals and the transactions applied in private and legal deductions without errors. For this reason, it is important to do a meticulous study

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