What is an e-payslip (e-bordro) in Turkey?
An e-payslip (e-bordro in Turkish) is the monthly wage statement prepared and delivered electronically instead of on paper, together with a record showing that the employee viewed or approved it. In practice, e-payslips range from emailing a PDF, to an employee portal or mobile app where staff log in to view and approve their payslip, to methods with stronger evidential value such as electronic signatures or registered electronic mail (KEP, Kayıtlı Elektronik Posta).
Under the Turkish Labor Law (İş Kanunu), when paying wages the employer must give the employee a signed statement, or one bearing the company's stamp, showing how the wage was calculated. The statement must show the payment date, the period, additional payments such as overtime, weekly rest and public holiday pay, and all deductions separately. An e-payslip does not remove this obligation; it only changes how it is fulfilled.
Are e-payslips legally valid in Turkey?
There is no one-line answer, and a cautious approach is advisable. While there is no general rule prohibiting electronic payslips, the real question in a dispute is whether the employer can prove that the payslip reached the employee and that its content was not altered. The evidential strength of the method you choose is decisive.
What does a secure electronic signature provide?
Under the Turkish Electronic Signature Law, a secure electronic signature has the same legal effect as a handwritten signature, except for transactions excluded by law. Having employees sign payslips with a secure electronic signature gives the closest evidential value to a wet-ink signed payslip. However, providing a qualified electronic certificate to every employee involves cost and administration, so many employers choose lighter methods.
What is KEP used for?
KEP (registered electronic mail) is an electronic delivery method that records the time and content of sending and delivery, and is recognized as evidence under Turkish law. A payslip sent by KEP gives strong proof that it was "sent and delivered". It requires the employee to have a KEP address, though, and it does not mean the employee accepted the content.
Are portal approval, SMS codes and email enough?
A common practice is for employees to view their payslip in a portal after authentication, approve it with a one-time SMS code, and for the system to log the action with a timestamp, IP address and device details. These methods can be considered as evidence, but their strength is not as certain as a secure electronic signature and depends on the court's assessment. Simply emailing a PDF is the weakest method: it is hard to prove that the attachment was opened or that the content was not changed.
This section is general information only. Before deciding which method is sufficient for your workplace, obtain advice from a Turkish employment lawyer and confirm the current rules with the official source.
Which distribution method should employers choose?
The table below compares methods by evidential strength and ease of implementation. The assessment is general and is not a definitive legal conclusion.
| Method | Proof of delivery | Proof of approval | Implementation effort |
|---|---|---|---|
| PDF by plain email | Weak | None | Low |
| Viewing in a portal or mobile app with logging | Medium | Weak | Low |
| Portal approval with SMS one-time code | Medium | Medium | Medium |
| Delivery via KEP | Strong | Weak | Medium |
| Secure electronic signature | Strong | Strong | High |
Many employers take a layered approach: they distribute payslips through a portal and mobile app, collect approval with a one-time code, and use stronger methods such as KEP or wet-ink signatures where the risk of a dispute is high, for example around terminations. Whichever method you choose, put it in a written internal policy and communicate it to employees.
What should employers do to move to e-payslips?
- Map the current state. List how payslips are distributed today, where signed copies are stored and which signatures are missing.
- Choose the method. Based on the table above and legal advice, set a default method and a stronger method for exceptional cases.
- Inform employees and obtain consent. Announce the switch in writing, ideally collect a written statement from each employee accepting electronic delivery, and clearly state their right to request a paper copy.
- Set up KVKK compliance. Payslips contain personal data. Under KVKK (Turkey's Personal Data Protection Law), update the privacy notice, restrict access rights and store files in an encrypted environment.
- Run a pilot. Start with one department and run paper and electronic distribution in parallel for one or two periods, measuring approval rates.
- Plan retention and archiving. Decide where and for how long electronic records, logs and approval records will be kept.
What information must an e-payslip contain?
An electronic payslip must contain everything a paper payslip does. Below are the key items for an employee earning a gross salary of TRY 60,000 in January 2026.
| Item | Amount |
|---|---|
| Gross salary | TRY 60,000.00 |
| SGK employee contribution (14%) | TRY 8,400.00 |
| Unemployment insurance, employee (1%) | TRY 600.00 |
| Income tax base | TRY 51,000.00 |
| Calculated income tax | TRY 7,650.00 |
| Minimum wage income tax exemption | TRY 4,211.33 |
| Income tax payable | TRY 3,438.67 |
| Stamp tax (455.40 minus 250.70 exemption) | TRY 204.70 |
| Net salary | TRY 47,356.63 |
| Employer cost (outside manufacturing, including SGK 19.75% and unemployment 2%) | TRY 73,050.00 |
SGK is the Social Security Institution. The employer cost in the table assumes a business outside manufacturing: in 2026 the total employer SGK share is 21.75%, and the Treasury discount is 5 points in manufacturing (employers pay 16.75%) and 2 points outside manufacturing (employers pay 19.75%); employers that do not qualify pay 21.75%. In manufacturing the total cost would be TRY 71,250.00, and without the discount TRY 74,250.00. Employer cost is not a required item on the employee's payslip; some employers add it for information to show the total compensation package. In addition, the payment date, period, days worked, overtime hours and amount, weekly rest and public holiday pay, and any advances, wage garnishments and union dues should appear on separate lines. You can check your own figures with the salary calculator and see current rates on the payroll parameters page. For the full calculation logic, read our payroll calculation in Turkey guide.
How should e-payslips be protected under KVKK?
A payslip contains identity, pay and deduction data and sometimes potentially sensitive information such as garnishments or union membership. Data security is therefore a more visible responsibility with e-payslips than with paper distribution.
- Avoid putting payslips in the email body or in unencrypted attachments; provide access through a portal with authentication.
- Restrict access by role: employees see only their own payslip, payroll specialists only the companies and branches they are authorized for.
- In bulk distribution, match employees and payslips within the system to prevent sending to the wrong person; do not attach files manually.
- Log who viewed or downloaded which payslip and when.
- Decide in advance how leavers can access their past payslips (for example, PDF delivery on request).
How can deskless and shift workers receive e-payslips?
Employees who do not work at a desk and have no corporate email address are the group that struggles most with the switch to e-payslips. Offer them options such as mobile app access verified by phone number, a shared kiosk at the workplace or a printed copy on request. During the first months, ask shift supervisors to show employees how to log in and view their payslip. Track approval rates by branch and shift to identify groups that are falling behind.
How long should e-payslips be retained in Turkey?
Labor, tax and social security legislation in Turkey each impose different retention obligations for payslips and related records. Rather than relying on a single number, build a retention policy based on the longest applicable period. A useful reference point is that the statute of limitations for employee wage claims is 5 years: if an employee claims unpaid wages for a past period, you need to be able to produce that period's payslip and delivery record. Confirm exact retention periods with current regulations and your financial advisor.
What happens if an employee does not approve the payslip?
Define a follow-up flow for payslips without electronic approval. Start with automatic reminders, then contact the employee personally through the manager or HR. If the employee objects, record the objection and route it to the payroll team. Non-approval does not mean the wage is withheld; wages must always be paid on time. For payslips left unapproved for a long time, using an alternative method such as KEP or a wet-ink signature reduces evidential problems later.
An employee's approval of a payslip does not necessarily mean they accept every amount on it and can never claim anything later. Particularly for items such as overtime, Turkish case law may assess the evidential value of a signed payslip differently depending on the circumstances. For overtime record keeping, see our overtime in Turkey guide.