A practical payroll-payment check is to reconcile the bordro, bank evidence and MUHSGK information. Match the employee, month, amount paid and supporting documents.
Evidence of receipt
VUK article 238 provides for the employee’s receipt signature or seal. Where the employer obtains a separate payment receipt, a signature or seal on the payroll document is not required.
VUK article 238 on GIB’s website
Bank payment and a specific offence
Before paying, determine whether the employer falls within mandatory bank-payment rules. Headcount alone is not used here to give a universal answer.
The Ministry’s 2026 table lists a fine of TRY 2,734 per affected employee per month for failing to pay into the designated bank account when bank payment is mandatory. This is the row for articles 32 and 102/a of Law 4857.
Practical document reconciliation
Check the employer’s registration details, pay period, separate additions and deductions, amount received and payment evidence. Trade-registry and MERSİS details can help match employer identity; this is not a list of mandatory fields for every form.
For a foreign employer, separately identify the employer, applicable registrations and filings, and any relevant exceptions. Comparing three files does not establish compliance with every obligation.