HR and SGK Compliance Review
We assess personnel, payroll and social security records in terms of legislation and practice.
Inconsistencies that may arise in a business's human resources and social security processes can stem from differences between notifications, payrolls, timekeeping, personnel files and accounting records.
For this reason, it is important to assess personnel and payroll processes not only on the basis of individual documents but also in light of interconnected records and practices.
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merit@meritizmir.com.tr · Monday – Friday, 09:00 – 17:00
SGK and Payroll Compliance Review
We examine the business's payroll, notification and personnel records for agreed periods under social security legislation and related practice.
- Comparing employment start and termination notifications with the relevant personnel records
- Comparing payroll records with Withholding and Premium Service Return filings
- Examining the reasons for missing days and the documents supporting them
- Assessing earnings-subject-to-premium calculations and non-wage payments
- Examining benefit, premium, bonus and exemption practices
- Assessing the social insurance premium incentives used in terms of their conditions
- Comparing timekeeping, overtime and leave records with payroll data
- Examining occupation codes in terms of actual duties and notification information
- Assessing personnel files and related documents
- Examining the books and documents that SGK may request in terms of record-keeping
- Assessing the consistency between payroll and accounting records
Review Process and Reporting
Defining the review scope
The period to be reviewed, the number of employees and the areas of work are defined.
Document and data review
Payroll, return, notification, timekeeping, personnel and accounting records are assessed.
Identifying differences in practice
The matters identified are classified according to legislation and record-keeping.
Assessing financial effects
The possible effects of the matters identified on premium differences, administrative fines and incentive practices are calculated.
Assessment report
The review results, findings and recommended correction or improvement steps are reported.
Reviews are professional assessments carried out on the business's records and documents and the agreed scope of work. They do not replace inspection by a public authority or independent audit.