Healthcare Payments & Documentation

Central Administration

• Payments are made based on prices set by the Ministry.
• When imported medicines by the Turkish Pharmacists Association are delivered to individuals, payment requires:
• Document related to the patient's referral,
• Prescription,
• List showing the individual breakdown of prescriptions,
• Invoice (a list is not needed if the breakdown is on the invoice)
• Payments to official and private healthcare institutions require:
• Document related to the patient's referral,
• Invoice,
• Patient discharge summary (epicrisis) for inpatients.
• If treatment expenses for multiple individuals are on the same invoice, an approved list detailing the breakdown of treatment per person is required.
• For expenses related to treatments abroad, documents and translations must be approved by the mission chief or specialized unit.
• Payments based on physician or health board reports must have the report attached to the payment document.
• For treatment expenses of officers, military personnel, non commissioned officers, and their families, the documents specified in the Turkish Armed Forces Internal Service Regulation are required.
• A patient referral document is not required for family members of personnel.

Funeral Expenses

• Following documents are necessary for funeral expense payments:

• When the funeral is handled by a funeral service, healthcare institution, or municipality:

• Invoice issued by the relevant institution, organization, or municipality

• When the funeral is handled by personnel assigned by the institution the person belongs to, or by their family or relatives:

• Invoice related to the expenses incurred

• Retail sales slip or sales slip belonging to a payment recording device

• For expenses and translations made abroad, approval from the education advisory or attache is required.

• For payments made to students for scholarships, stipends, or monthly allowances for specific periods, related approvals must be attached to the payment document for the first payment of the fiscal year.

Treatment expenses

• Following is a list of corroborating documents that will be sought for payments to pharmacies, official and private health institutions and organizations, and personnel for drugs, medical supplies, prostheses, orthoses, devices and service expenses:

• For payments made to pharmacies:

• Document regarding the patient's referral,

• Prescription for drugs with barcodes (within the scope of the regulation on packaging and labeling of medical products for human use), drug price coupons and barcode diagrams pasted on the prescription for drugs that are out of scope,

• A list showing each individual's prescription breakdown,

• Invoice

• A prescription is not required in places where secure electronic signature prescription is used. A list does not need to be prepared if a breakdown is provided on the invoice. However, if there are barcoded drugs among the drugs, a list must be prepared and this list must be approved by the spending unit.

• A copy of the contract made each fiscal year is submitted to the accounting unit with the first payment document and kept on file by the accounting unit.

• In the payment of treatment expenses covered by personnel:

• Document regarding the patient's referral

• A prescription with medical supplies and drugs with barcodes (within the scope of the Regulation on Packaging and Labeling of Medical Products for Human Use), drug price coupons and barcode diagrams pasted on the prescription for drugs that are out of scope,

• Invoice

• A prescription is not required in places where secure electronic signature prescription is used.

• When it is necessary to pay for the cost of medicines acquired from abroad, price coupons are used if the invoice cannot be provided. If these are not available, the Ministry of Health should be contacted separately for a price search.

• Student Expenses Statement (Example: 24)

• For the payment of tuition and contribution loans and scholarship expenses by the General Directorate of Higher Education Credit and Hostels Institution:

• Spending order,

• A list arranged by bank branches for the payment of scholarships and student loans, showing the amount of credit to be paid per student, the number of students and the total amount of credit to be paid, approved by the unit administering the credit services; a list approved by the unit administering the credit services, showing the total amount of contribution to be paid to each university for the payment of contribution credits.

• For the payment of books, stationery and similar expenses and fee amounts made by students:

• Spending order,

• Invoice (The invoice for books and stationery expenses must be approved by the relevant school administration that it is mandatory for education.)

• For the transfer of boarding fees of students with free boarding provided by the State to the boarding account:

• An approved schedule issued by the school administration (showing the names of the students and the fee amount for each of them.)

• For the payment of the amounts deducted from the pension fees of the personnel's children and required to be covered by the State:

• List approved by the school administration.

• For the payment of scholarships to foreign students:

• Approval document (showing the amount of the scholarship to be given and the amounts of other payments).

• An approved copy of the agreement at the first payment

• For monthly, travel and other payments to students studying for undergraduate and graduate degrees abroad:

  • Spending order,
  • Foreign Student Expenses Statement (Example: 25/A),
  • Document stating the date of arrival of the person sent to the relevant country

• For other payments that need to be documented, an invoice, insurance policy or other documents related to spending must also be attached to the payment document along with the spending order. If necessary, ministerial approval must also be obtained.

• In the payment of private and non-commissioned officer allowances, Summary Statement of Private and Non-Commissioned Officer Allowances (Example: 21),

• In the event that the allowances and supply costs of gendarmerie privates and non-commissioned officers are paid in advance, a letter indicating the number of privates and non-commissioned officers and the amount of the allowance and supply costs,

• In the settlement of the said advances, and in the payment of the allowance and supply costs of other privates and non-commissioned officers whose sustenance is not possible from winnings, and of the supply costs of military nurses, midwives and nurses;

• Distribution Statement of Private and Non-Commissioned Officer Allowances/Distribution Statement of Private and Non-Commissioned Officer Supply Costs for Private, Non-Commissioned Officer and Army Nurse, Midwife and Nurse (Example: 22),

• Letter regarding the determination of the supply cost for the relevant month,

• In the payment of supply costs of privates and non-commissioned officers who receive rest and air change;

  • Letter regarding the determination of the amount of the supply cost,
  • The health board report is attached to the payment document.

• If the health board reports of privates and non-commissioned officers who receive rest and air change are not prepared in a timely manner, a physician's report or patient discharge document is attached to the payment document. However, the health board report issued later is kept in the spending unit that carried out the expense, to be submitted upon request.

• Required Documents for Payments to Students The documents to be sought in the payment of various expenses to students are listed below:

• For the payment of allowances for military students:

  • Military Student Allowances Statement (Example: 23)

• For the payment of the supply costs of military students who receive rest and air change:

  • Letter regarding the determination of the amount of the supply cost,
  • Health board report required

• For scholarships, allowances, fees or other social aids to be paid from the budget of the relevant ministry or institution.

• A document showing whether he/she received severance pay when leaving the places he/she worked before,

• For those who retire, a document from the Social Security Institution stating that he/she is entitled to retirement is attached to the payment document.

• In the payment of notice compensation;

• Spending order,

• Service chart,

• Document showing the calculation of the notice compensation is attached to the payment document.

• Two approved copies of the collective agreement made with the unions are given to the accounting unit at the beginning of the period to be taken as basis for the payments to be made. One copy of the collective agreement is attached to the first copy of the payment order document.

Temporary personnel expenses

• The following documents are sought in the payment of temporary personnel expenses:
• In the payment of the wages of workers to be employed for periods not exceeding 30 business days and without obtaining a visa;
• Spending order,
• Worker Wage Statement (Example: 19) is attached to the payment document.
• In the payment of fees of part-time employees employed in counting, propaganda, survey, live modeling and similar temporary services pursuant to Article 4/c of the Civil Servants Law No. 657 or their special legislations and the fees of candidate apprentices, apprentices and trainees;
  • Spending order,
  • Statement of Various Payments (Example: 13)
  • Where required, the attendance schedule is attached to the payment document.
• In the payment of insurance premiums pursuant to the Apprenticeship and Vocational Training Law No. 3308 dated 5/6/1986;
• Monthly Insurance Premiums Statement,
• An approved list of candidate apprentices, apprentices or trainees is attached to the payment document.

Private and non commissioned officer allowances and supply costs

• The following documents are sought in the payment of private and non-commissioned officer allowances and supply costs.

• The spending order showing the accuracy of the notification and the amount of premium to be given,

• k) in accordance with the Law on Granting Premiums to Those Who Report Mektums of Movable and Immovable Properties and the Rights of Usufruct and Permanent Taxes Thereon, dated 26/12/1931 and numbered 1905; In the premiums to be given regarding movable and immovable properties;

  • Approval of the Minister of Finance,
  • An approved copy of the finalized court decision or title deed showing that the properties reported or their usufruct right belong to the Treasury,
  • Document showing the current values of the properties subject to notification,

• In the premiums to be given in the definite accrual and collection of taxes and penalties subject to notification regarding permanent taxes;

  • Approval of the Minister of Finance,
  • Chart of Notification Result Detection and Premium Calculation (Example: 17),

• In the awards to be given in accordance with the Law on the Principles to be Applied to Explosive Substances and Suspicious Objects Seen at Seas and Countrywide dated 24/2/2000 and numbered 4536 and the related regulations;

• Letter from the Chief of General Staff,

• In the awards to be given to athletes and technical directors and trainers who have shown outstanding success in sports services and activities in accordance with the Law on the Organization and Duties of the General Directorate of Youth and Sports dated 21/5/1986 and numbered 3289 and the related regulations;

  • Approval of the relevant minister or general director according to the conditions specified in the legislation,

• In the payment of incentive awards, service gifts, gratification bonuses and other awards to be given to personnel under different names in accordance with the legislation of the institution and organization;

• The approval of the authorized authority specified in the relevant legislation is attached to the payment document.

• The provisions of this article shall also apply to the payment of awards and premiums to be granted to non-public personnel in accordance with the legislation mentioned in the above clauses.

Contracted personnel wages

• The documents specified below are sought in the payment of the wages of personnel employed as contracted personnel.

• In the country, Monthly Statement (Example: 8) and Personnel Notification (Example: 9).

• A letter stating the identity of the official who receives the notification and the informant premium in catching related to spying, d) In the rewards to be paid in accordance with Article 86 of the Law No. 3201 on the Police Organization, which has a date of 4/6/1937; Decision of the election committee with the approval of the Minister of Interior, e) In the payment of premium and premium to be given in accordance with the Animal Improvement Law No. 4631, which has a date of 28/2/2001; In the payment of artificial insemination premium, decision of the central commission with the approval of the relevant ministry, In artificial insemination premiums;

  • Decision of the central commission with the approval of the relevant ministry,
  • Table indicating the amount of premium, f) In the rewards to be given in accordance with the Law on the Protection of Cultural and Natural Assets No. 2863, which has a date of 21/7/1983, and its related Regulation;
  • Spending order,
  • Letter or minute indicating the value attributed to the asset found, g) In the rewards to be given in accordance with the Law on the Protection of the Value of Turkish Currency No. 1567, which has a date of 20/2/1930;
  • Approval of the Minister to whom the Undersecretariat of Treasury is affiliated,
  • The receipt regarding the collection of the adjudicated fine, h) In the rewards to be given in accordance with the Law on the Prevention of Certain Acts Affecting Security No. 1481, which has a date of 8/9/1971, and the related Regulation;
  • Award committee decision,

• Approval of the Minister of Interior, l) In the payment of awards to be given to individuals, associations and organizations that have demonstrated outstanding success in the issues related to the field of duty of the Ministry of Culture and Tourism in accordance with the Law on the Organization and Duties of the Ministry of Culture and Tourism No. 4848, which has a date of 16/4/2003, and its related regulations;

• Evaluation board decision,

• Joint decision of the Ministry of Finance and the relevant ministry determining the amount of reward or award, j) In the rewards to be given in accordance with the Law on Granting Rewards to Those Who Notify Transactions of Accrual and Payment Contrary to the Law No. 1156, which has a date of 25/6/1927;

• In the rewards to be given in accordance with the Award Regulation, The approval of the authorized authority if the reward payment is made without being transferred from the evaluation boards prepared by the evaluation boards and without being taken from the evaluations of the evaluation boards. c) Of the Rewards to be Given Pursuant to the Law on the Fight against Smuggling No. 4926 and the Related Regulation;

• In the payment of confiscated goods premiums;

  • Spending order,
  • Value assessment record,
  • Approved copy of the finalized court decision, Chart of Confiscated Goods and Forfeiture Premiums (Example: 16).

• A letter stating the identity of the official who receives the notification and the informant premium in catching related to spying,

• In the payment of ammunition premiums for smuggled weapons;

  • Spending order,
  • Value assessment record,

• In cases where the owners are caught, in the payment of the first term premiums, the letter of the public prosecutor's office regarding the opening of the public case; In the payment of the second term of premiums, the approved copy of the finalized court decision,

• In cases where the owners are caught, the approved copy of the finalized impoundment decision,

• Chart of Confiscated Goods and Forfeiture Premiums (Example: 16),

• A letter stating the identity of the official who receives the notification and the informant premium in catching related to spying,

• In the payment of drug premiums;

  • Spending order,
  • Expert record,

• In cases where the owners are caught, in the payment of the first term premiums, the letter from the prosecutor's office regarding the opening of the public case; In the payment of the second term of premiums, the approved copy of the finalized court decision.

• In cases where the owners are caught, the finalized impoundment decision or the approved copy and,

• Chart of Confiscated Goods and Forfeiture Premiums (Example: 16).

• For personnel employed in agencies both with Turkish citizenship and foreign citizenship, the Foreign Contracted Personnel Wage Form (Example: 18),

• Start of work notif.,Work start notification,

• Contract, is attached to the payment document.

• For contracted personnel, compensation, social aid, overtime and other payments to be paid according to their contracts, the documents specified in the relevant articles of the Regulation are sought according to the type of payment.

• The contract and the letter of commencement of work must be attached to the payment document for the first payment.

Worker wages

• The following documents are sought according to the type of payment in the payments to be made to the workers working in the works covered by the Labor Law No. 4857 dated 22/5/2003 every month together with the wage and the wage.
• In wage payments;
  • Personnel Notification (Example: 9),
• The Worker Transfer Approval. (Example: 20), in the first employment, transfer and promotions,
• Worker Wage Statement (Example: 19) is attached to the payment document.
• In the payment of overtime, national holiday and weekly holiday, public holiday and annual leave wages of the workers, it is also necessary to seek approval for this. b) In marriage, birth and death aid payments;
• The documents specified in Article 12 of the Regulation are attached to the payment document. c) In clothing aid payments;
  • Statement of Various Payments (Example:13), is attached to the payment document. d) In the payment of severance pay;
  • Spending order,
  • Service chart,

A document showing the calculation of the severance pay,

• A document related to military conscription, if any.

Overview of required documents for different types of healthcare payments in Turkey. Includes prescriptions, hospital stays, funeral services, student allowances, and scholarships. Also covers the determination of prices and referral requirements.