In accordance with article 32 of Turkish Labor Law, there are three components of wage; (1) Wage should be paid in return for performed work, (2) wage should be paid by an employer or by a third party, (3) wage should be paid in cash.

For the purpose of law no: 193 on Income Tax, on article 61, components of wage are defined as; (1) being subject to an employer, (2) work in association with a specific place of business (3) being paid in return of services performed