IntheTurkishLaborLaw No. 4857, it has beenregulatedthattheemployermustarrangefor a "wageaccount slip" to be giventotheemployees, andthatadministrativefineswill be givenifthis is not followed (Art.102/b).

Therefore, in accordancewiththedecisionsof theSupreme Court (Yargıtay),althoughwe can provethepaymentswith bank statements; thesignaturesindicatingthat a copy of theslipswerereceivedbytheemployeesprovideease of proof.

Article 37 entitled " wageaccount slip" of theTurkishLaborLaw is as follows:

ARTICLE 37. – “Inwagepaymentswhichtheemployermakes at theestablishmentorthrough a bank, he must deliver totheemployee a signed slip showingthewageaccountandbearingthespecial mark of theestablishment.

This slip mustindicateclearlythedate of payment, the pay period, allsupplementstobasicwagessuch as overtimeearnings, paymentsforweekly rest daysandnationalor general holidays, andalldeductionssuch as taxes, insurancecontributions, reimbursement of advancepayments, paymentsforalimonyandsequestrateddeductions.

Thesetransactionsareexemptfromallstamptaxesandfees.”