How Should Staff and SGK Procedures Be Planned When Opening a Hotel?

Let's imagine a few weeks remain before a hotel's opening.

The rooms are ready.

The furniture is in place.

The PMS is installed.

Booking.com has been opened for sales.

The breakfast equipment has arrived.

But there are still no clear answers to these questions:

How many staff will work?

Who will be on which shift?

Who will stay in the hotel at night?

How many rooms can housekeeping clean per day?

Who will handle the staff's social security (SGK) procedures?

Have salaries, meals, transport, overtime, and other staff costs been entered into the budget correctly?

In this situation you may have a physically ready hotel.

But operationally you are not yet ready to open.

Because in hotel management, staff are:

not a resource to be completed after opening, but the opening system itself.

That is why, from the investor's perspective, the right question is not:

"How many people will we hire for the hotel?"

but:

"With what organization, what shift pattern, what total staff cost, and within what legal system will we run this hotel's service model?"

1. Don't Start Staff Planning with a Job Advertisement

This is the most common mistake.

The hotel's opening approaches.

Then the ads go out:

• receptionist wanted,
• housekeeping staff wanted,
• cook wanted,
• waiter wanted.

But a more basic question hasn't been answered:

Which positions does this hotel actually need?

The right order is this:

Hotel concept
↓
Service level
↓
Operating model
↓
Departments
↓
Duties
↓
Shifts
↓
Number of staff
↓
Staff budget
↓
Recruitment
↓
SGK and employment processes

The job advertisement should come near the end of this chain.

2. First Define the Hotel's Operating Model

Two hotels with the same number of rooms can have completely different staffing needs.

For example, consider two 20-room hotels.

Hotel A

• rooms + breakfast only,
• no restaurant,
• no bar,
• limited night operation,
• housekeeping in-house,
• laundry outsourced.

Hotel B

• 24-hour reception,
• a restaurant,
• a bar,
• a pool,
• room service,
• housekeeping,
• a technical team,
• event services.

Both have:

20 rooms.

But their staffing needs are not the same.

Therefore:

Derive your staff numbers from the service model, not from the room count.

3. The First Document: The Organization Chart

Before the hotel opens, an organization chart, even a simple one, should be prepared.

For example, in a small boutique hotel:

Hotel Manager
↓
Front Office / Reception
↓
Housekeeping
↓
Breakfast / F&B
↓
Technical / Outsourced Services

can be quite a lean organization.

In a larger facility, separate departments may arise such as:

• General Management,
• Front Office,
• Housekeeping,
• F&B,
• Kitchen,
• Sales & Marketing,
• Finance,
• Human Resources,
• Engineering,
• Security.

The aim here is not to draw boxes to look corporate.

The aim is:

To determine who owns each job.

4. In a Small Hotel, One Employee Can Do More Than One Job

In boutique hotels, simply scaling down a large-hotel organization is not always the right approach.

For example, in a small facility the reception staff may also handle:

• reservation checks,
• guest communication,
• OTA messages,
• concierge duties,
• simple sales transactions.

The hotel manager may take on varied duties such as:

• purchasing,
• staff coordination,
• daily financial control,
• quality control.

This is efficient.

But attention must be paid to this point:

Being multi-tasked is not the same as having unclear duties.

An employee can do five jobs.

But which five jobs must be clearly defined.

5. Write Job Descriptions Before Opening

For each position, at least the following headings should be defined:

Position

Reports to whom?

What are the core duties?

Which shift does it work?

Which systems does it use?

What authority does it have?

Which controls is it responsible for?

For example, for a night receptionist, the following can be defined:

• night arrivals,
• guest requests,
• security checks,
• the cash register,
• daily close,
• emergency communication.

That way, the person hired asks:

"Do I have to do this?"

less often.

6. Think in Terms of FTE, Not Headcount

In staff planning, looking only at the number of people is misleading.

For example, you might say:

"Three people are enough for reception."

But if reception runs 24 hours, you need:

24 hours × 7 days = 168 hours of weekly coverage.

Once you add:

• weekly rest,
• leave,
• sickness,
• training,
• busy periods,
• staff turnover

whether three people are truly enough must be calculated separately.

That is why, in professional planning, it is more correct to use the FTE — Full Time Equivalent logic.

The basic question should be:

Not how many people do we need, but how many hours of work do we need to cover?

7. Prepare the Shift Plan Before the Number of Staff

For example, for reception, three shifts like:

07:00–15:00
15:00–23:00
23:00–07:00

can be envisaged.

But three shifts do not mean three staff are enough.

Because staff will:

• take weekly days off,
• take annual leave,
• possibly fall ill,
• attend training,
• possibly leave the job.

That is why a shift coverage plan should be created.

The same exercise can be done for:

• reception,
• security,
• the restaurant,
• the kitchen,
• housekeeping.

8. Test Housekeeping Staff Against the Busy Day, Not Average Occupancy

Say you have a 20-room hotel.

Your annual average occupancy is 60%.

That may mean:

about 12 occupied rooms on average.

But on a Saturday, it might be:

17 of 20 rooms checking out and 18 checking in.

Can the housekeeping system handle that day?

That is the real question.

So test the staff plan not only against:

average occupancy

but also against:

peak occupancy + a high check-out/check-in day.

9. Don't Calculate the Staff Budget with Net Salary

One of the important mistakes investors make in feasibility is a calculation like:

"An employee's salary is TL 35,000; with 10 staff, the monthly staff expense is TL 350,000."

The real cost of staff is broader than that.

For example:

Gross salary
+
employer SGK charges
+
employer's unemployment insurance share
+
meals
+
shuttle / transport
+
uniforms
+
training
+
overtime / holiday work
+
fringe benefits
+
recruitment costs
+
the effect of leave and staff cover

should be considered together.

That is why, in feasibility:

Use not net salary but Total Employer Cost.

10. Include SGK Workplace Registration in the Opening Plan

If the hotel is going to employ staff, the employer needs to have completed workplace registration on the SGK side.

According to SGK's current guidance, the employer is obliged to submit the workplace declaration to the Institution at the latest on the date it begins employing insured persons.

Workplace registration can be carried out electronically; the "Workplace Declaration (for Employees Insured under 4-a)" service can be used via e-Devlet.

So the approach of:

"Let the hotel open, and the accountant will sort out the SGK file later"

is not right.

SGK workplace registration should be planned in the opening calendar before staff start work.

11. Set Up the Details in the SGK Workplace File Correctly

Workplace registration is not just obtaining a number.

The business's:

• employer details,
• address,
• field of activity,
• industry branch / relevant classifications

must be set up correctly.

In particular, where the same company operates:

• a hotel,
• a restaurant,
• another branch,
• a different location,

it is important for the workplace structure to be set up correctly with an accounting and social security specialist.

A wrong start can create corrections and administrative procedures later.

12. Check the SGK Registration Before Staff Start Work

The majority of private-sector hotel employees will be insured persons under Article 4/a of Law No. 5510.

According to SGK's current guidance, as a general rule the Insured Person Entry Declaration must be submitted through e-sigorta at least one day before the employee starts work. The Law contains exceptions for certain jobs and situations; however, in an ordinary hotel hire, setting up the system on the logic of "we'll do it after the employee starts" is not right.

A simple control rule can be put in place in the business:

If there is no SGK entry confirmation, the employee cannot start their shift.

This rule significantly reduces the risk of undeclared work.

13. Beware of the "Let Them Come in for a Trial Day" Approach

One practice frequently seen in the hotel industry is the approach of:

"Let them come in for a day and we'll see if they can do the job."

For example, the candidate:

• greets guests at reception,
• cleans rooms,
• does prep work in the kitchen,
• serves in the restaurant.

If the person is actually working, saying:

"They came for a trial"

does not automatically remove social security and labor law obligations.

The probationary period in an employment contract is not a period of uninsured work.

This distinction should be explained clearly, especially to hotel managers.

14. Create an Onboarding File

Creating a standard onboarding file for every employee improves operating discipline.

Depending on the nature of the job and current legislation, the file may contain, for example:

• identity and contact details,
• the employment contract,
• the SGK entry record,
• the job description,
• pay and fringe benefit details,
• required training records,
• occupational health and safety (OHS) documents,
• if required, health-related fitness-for-work processes,
• records of equipment and uniforms issued,
• necessary staff data processes under the Personal Data Protection Law (KVKK).

The aim here is not to collect unnecessary personal data.

Only necessary data should be kept, within a proper legal and operational system.

15. Structure the Employment Contract by Position

Having all hotel employees sign the same contract found on the internet is not a good system.

Because:

• seasonal work,
• indefinite-term work,
• fixed-term work conditions,
• part-time work,
• shift work

can create different situations.

The contract should clearly set out in particular:

• the duties,
• the place of work,
• the pay,
• the working pattern,
• fringe benefits,
• any special working conditions.

The contract model should be prepared with legal and payroll specialists in line with current employment legislation.

16. Set Up the Timesheet System from Day One

A hotel is a business that lives 24 hours.

That is why the approach of:

"Everyone works about eight hours"

quickly causes problems.

The business should have a timesheet system tracking:

• clock-in,
• clock-out,
• shifts,
• leave,
• weekly rest day,
• overtime,
• sick leave,
• absence.

This system is used at the same time for:

payroll
+
operations
+
employment law
+
cost control.

17. A Shift Plan Is Not the Same as a Timesheet

This distinction is important.

Shift plan

Shows when staff are planned to work.

Timesheet

Shows how much they actually worked.

For example, the shift may be:

15:00–23:00

But the employee may have:

clocked in at 14:45
and out at 00:10.

If these differences occur constantly, they affect staff costs and working hours.

So:

Track planned work and actual work separately.

18. Manage the Overtime Risk from the Start in the Hotel Industry

In hotel operations, overtime can become normalized very easily.

Especially:

• high season,
• weddings,
• group arrivals,
• staff shortages,
• night operations,
• busy check-in/check-out days

can lengthen working hours.

The problem is not working hard for one day.

The problem is:

constantly trying to close a staffing gap with overtime.

In that case the employee wears out, and labor cost and legal risk both rise.

In staff planning, overtime should be seen not as:

normal capacity

but as:

exceptional capacity.

19. Plan Weekly Rest and Shift Coverage Together

A hotel is open seven days a week.

Employees, however, have rest rights.

These two realities must be managed together.

For example:

"Reception is open 24/7"

is the business's need.

But that does not mean:

"The same person can work continuously."

So when preparing the shift schedule, matters such as:

• working hours,
• rest breaks,
• the weekly rest day,
• night work,
• overtime

should be assessed together within the framework of current labor legislation.

20. Annual Leave Is Part of Staff Capacity

An employee does not produce 365 days of capacity in a year.

There is an annual leave entitlement.

According to the Ministry of Labor and Social Security's current guidance, the minimum paid annual leave periods, depending on length of service, are:

• between 1 and 5 years, including 5 years: 14 days,
• more than 5 years and less than 15 years: 20 days,
• 15 years and above: 26 days

Annual leave is at least 20 days for employees aged 18 and under and for those aged 50 and over.

So a team of 20 does not mean:

20 × 365 days of capacity.

Leave periods should also be included in the manpower plan.

21. Staff Planning Is Different in Seasonal Hotels

In seasonal hotels there are two separate organizations:

In-Season Organization

The hotel operates at full capacity.

Off-Season Organization

The facility is closed or continues at low operation.

So it may not be right to think of all staff under the same employment model.

For example, while the:

• operations manager,
• sales / reservations,
• technical lead

stay in longer-term arrangements, the:

• seasonal F&B,
• housekeeping,
• additional reception,
• pool staff

may vary with seasonal need.

However, the word "seasonal" on its own does not determine all the consequences in labor law. The nature of the work and the contract structure should be assessed separately.

22. Don't Start Staff on the Same Day as the Season Opens

Say the hotel will take guests on 1 May.

Starting a significant part of the staff on:

the morning of 1 May

is a serious operational mistake.

Because in advance, staff need to:

• learn the facility,
• get to know the rooms,
• use the PMS,
• learn the SOPs,
• receive fire and emergency training,
• run a trial operation.

That is why a significant part of the opening team should start work in the soft opening / pre-opening period.

23. Don't Forget the Pre-Opening Payroll Budget

This point is often forgotten in hotel feasibility.

The hotel may not yet be producing revenue.

But the staff are:

• in training,
• preparing rooms,
• setting up systems,
• running trial service,
• entering reservations.

So salary costs have already begun.

We can call this period:

Pre-Opening Payroll.

The investment budget should set aside funds specifically for pre-opening staff costs.

24. Hire Staff in Waves

All staff do not need to start on the same day.

For example:

T-90 / T-60 Days

• General Manager / Hotel Manager,
• finance / accounting coordination,
• sales and reservations lead,
• technical lead.

T-60 / T-30 Days

• department heads,
• the chef,
• the housekeeping lead,
• the front office lead.

T-30 / T-15 Days

• reception,
• housekeeping,
• kitchen,
• service staff.

T-15 / Opening

• training,
• trial operations,
• room inspections,
• PMS tests,
• fire drill,
• soft opening.

The exact calendar varies with the size of the facility.

But the principle is the same:

Start staff according to preparation needs, not according to the opening date.

25. Prepare a Training Matrix

Not every employee needs the same training.

You can create a simple matrix:

That way, instead of:

"Staff received training,"

you have the answer to:

"Which staff received which training?"

26. You Can Leave SGK Procedures to the Accountant; You Cannot Leave the Responsibility

In many small hotels, SGK and payroll procedures are carried out by a certified public accountant.

This is normal.

But hotel management should not completely disengage from the process by saying:

"The accountant takes care of it."

Because for the accountant to make correct declarations, the business needs to send correct data.

For example, the following information comes from the hotel:

• who started?
• on what date did they start?
• who left?
• which day were they on leave?
• is there a sick report?
• what was the actual work done?

Wrong operational data → wrong payroll → wrong declaration.

27. Standardize the Staff Departure Process Too

Staff management is not only onboarding.

For an employee who leaves, there should also be a standard offboarding checklist.

For example:

• date of departure,
• reason for departure,
• SGK exit procedure,
• final pay/payroll calculations,
• leave status,
• return of issued equipment,
• return of keys/cards,
• closing PMS/POS/e-mail user accounts,
• cash or advance reconciliation,
• ending access to personal data and company information.

Closing digital access in particular is a security area often forgotten in hotels.

28. Tie Departure Notifications to the Calendar Too

In the SGK system, entry and departure notifications are carried out electronically.

That is why a situation like:

"They left yesterday but we forgot to tell accounting"

should be prevented systematically.

For example, the hotel's procedure can run:

Department Manager
↓
Hotel Manager
↓
HR / Accounting
↓
SGK / Payroll
↓
Closing system access

29. If You Will Employ Foreign Staff, Plan a Separate Process

In the tourism sector, you may come across foreign employees.

For example, the following may be employed:

• a foreign chef,
• guest relations staff,
• an employee with foreign language skills,
• a manager.

Here, looking only at the SGK entry process is not enough.

Work permits and the legislation on the employment of foreigners must be assessed separately.

Therefore:

Residence permit = can work

should not be assumed automatically.

If foreign staff will be hired, the work permit process should be planned before the start date.

30. Do a Responsibility Analysis for Outsourced Staff

Hotels may buy some services from outside:

• security,
• laundry,
• technical maintenance,
• landscaping,
• pest control,
• cleaning,
• seasonal staff.

But saying:

"The staff are not on our payroll"

does not mean all responsibility disappears.

Subcontractor / service provider relationships should be assessed separately under labor and social security legislation.

In selecting suppliers, not only price but also:

• lawful employment,
• SGK compliance,
• OHS,
• training,
• insurance,
• contractual responsibility

should be checked.

31. Keep the Personnel File and the Operations File Separate

Two different record systems are useful.

Personnel File

The necessary individual documents relating to the employee.

Operations Records

• shifts,
• timesheets,
• training,
• duties,
• performance,
• issued items,
• leave,
• incident records.

That way both legal and operational information are managed more tidily.

Also, not everyone should have access to personnel data.

32. Staff Data Must Also Be Protected Under KVKK

A hotel processes the personal data not only of guests but of employees too.

For example:

• identity details,
• contact details,
• bank details,
• payroll details,
• leave records,
• in some cases health-related data

may be held in the business's systems.

That is why personnel files should not be kept in the manner of:

"The HR folder; anyone can open it."

Access permissions should be defined and only necessary data should be processed.

33. Track Staff Costs by Department

Once the hotel opens, looking only at the total salary expense is not enough.

For example:

This structure later becomes very valuable in departmental profitability analysis.

Staff are no longer merely an expense.

You can see how much labor you use to generate which revenue.

34. Track Labor Cost %

One of the important KPIs in a hotel business is the share of staff cost in revenue.

In simple form:

Labor Cost % = Total Staff Cost / Total Revenue × 100

But rather than looking only at the hotel total, the analysis can be done by department too.

In F&B, for example:

F&B Labor Cost / F&B Revenue

can be tracked.

On the housekeeping side:

Housekeeping Cost per Occupied Room

can be calculated.

That way, staff planning moves from instinct to data.

35. Too Few Staff Is as Expensive as Too Many

The investor generally wants to reduce staff costs.

This is natural.

But cutting staff numbers more than necessary also has a cost.

An understaffed team can lead to:

• delays in room preparation,
• check-in queues,
• poor breakfast service,
• a drop in cleaning quality,
• staff burnout,
• overtime,
• high staff turnover,
• bad guest reviews.

In the end, while saving on staff, you may lose ADR and occupancy.

So the goal should be not:

minimum staff

but:

optimum staff

36. Manage the Staff and SGK Process with Decision Gates

We can apply the decision gates approach we use in this series here too.

Decision Gate 1 — Operations

Which services will the hotel provide?

Clear → Move on to organization design.

Unclear → Complete the concept first.

Decision Gate 2 — Organization

Which duties need to be performed?

Clear → Create the positions.

Unclear → Map the operational flows.

Decision Gate 3 — Capacity

How many hours of labor do we need?

Clear → Move on to the FTE and shift calculation.

Unclear → Work through occupancy and service scenarios.

Decision Gate 4 — Budget

Does the total employer cost fit the feasibility?

Yes → Move on to recruitment.

No → Redesign the organization.

Decision Gate 5 — SGK Infrastructure

Are the workplace registration and payroll system ready?

Yes → Move on to onboarding.

No → Complete the system first.

Decision Gate 6 — Onboarding

Are the staff's contract, SGK, and required onboarding processes complete?

Yes → Start them working.

No → Don't start them on a shift.

Decision Gate 7 — Training

Are staff ready to perform the job?

Yes → Move on to soft opening.

No → Continue training and trial operations.

Decision Gate 8 — Opening

Are all shifts really covered?

Yes → Move on to opening.

No → Complete the team.

Decision Gate 9 — Operations Phase

Is the real workload consistent with the planned team?

Yes → Continue monitoring.

No → Optimize the shifts or the team.

This last gate continues for as long as the hotel is open.

37. 12 Staff and SGK Mistakes Made at Hotel Openings

1. Starting staff planning with a job advertisement

People are sought before the organization is built.

2. Determining staff numbers solely by room count

The service level is forgotten.

3. Building the team on average occupancy

The system collapses on busy days.

4. Calculating three staff for three shifts

Leave and rest days are forgotten.

5. Calculating the staff budget with net salary

The true employer cost looks low.

6. Leaving SGK workplace registration to the last day

The opening is put at risk.

7. Having staff work before their SGK entry is complete

A serious compliance risk arises.

8. Having people do actual work under the name of a "trial day"

A probationary period is confused with uninsured work.

9. Not keeping timesheets

Actual working time is unknown.

10. Not putting pre-opening payroll in the budget

A cash need arises before the hotel generates revenue.

11. Starting staff on opening day

Training and trial runs can't be done.

12. Leaving departed staff's system access open

An operational and data security risk arises.

38. Staff and SGK Checklist for Hotel Opening

Organization

• ☐ The hotel service model has been defined.
• ☐ The organization chart has been prepared.
• ☐ Departments have been determined.
• ☐ Positions have been determined.
• ☐ Job descriptions have been written.
• ☐ Authority and responsibilities have been defined.

Manpower

• ☐ Room capacity has been calculated.
• ☐ Restaurant capacity has been calculated.
• ☐ A busy-day scenario has been prepared.
• ☐ 24/7 positions have been determined.
• ☐ Shifts have been created.
• ☐ The FTE calculation has been done.
• ☐ Leave/backup capacity has been considered.

Budget

• ☐ Gross salaries have been determined.
• ☐ Employer SGK costs have been calculated.
• ☐ Fringe benefits have been added.
• ☐ Meal costs have been added.
• ☐ Transport costs have been added.
• ☐ The uniform budget has been added.
• ☐ The training budget has been added.
• ☐ Pre-opening payroll has been calculated.
• ☐ Total employer cost has been entered into the feasibility.

SGK

• ☐ SGK workplace registration has been completed.
• ☐ Workplace details have been checked.
• ☐ Electronic employer systems are ready.
• ☐ A payroll officer has been designated.
• ☐ An onboarding procedure has been established.
• ☐ A departure procedure has been established.
• ☐ A notification calendar has been created.

Recruitment

• ☐ Job advertisements have been published.
• ☐ Interviews have been held.
• ☐ Reference checks have been made as appropriate.
• ☐ Pay offers have been made.
• ☐ Employment contracts have been prepared.
• ☐ SGK entries have been checked.
• ☐ Personnel files have been created.

Training

• ☐ Orientation is ready.
• ☐ SOP training is ready.
• ☐ OHS training has been planned.
• ☐ Fire / emergency training has been planned.
• ☐ Hygiene training has been completed.
• ☐ KVKK awareness has been provided.
• ☐ PMS / POS training has been completed.
• ☐ A trial operation has been run.

Operations

• ☐ The shift schedule is ready.
• ☐ The timesheet system is working.
• ☐ The leave system is working.
• ☐ Overtime control exists.
• ☐ Uniforms have been distributed.
• ☐ Keys / cards / devices have been issued.
• ☐ System users have been created.

Opening

• ☐ All shifts are covered.
• ☐ There is a backup plan for critical positions.
• ☐ Staff are ready for opening.
• ☐ SGK checks are complete.
• ☐ The payroll system has been tested.
• ☐ Soft opening has been completed.

39. What Should the Right Staff Opening Order Be?

Let's summarize the whole process in a single flow:

Hotel concept
↓
Service model
↓
Organization chart
↓
Job descriptions
↓
Workload analysis
↓
FTE calculation
↓
Shift model
↓
Total staff budget
↓
SGK workplace registration
↓
Recruitment
↓
Employment contracts
↓
SGK entries
↓
Personnel files
↓
Orientation
↓
OHS + hygiene + fire + systems training
↓
Timesheet system
↓
Trial operation
↓
Soft opening
↓
Hotel opening
↓
Labor Cost and productivity tracking
↓
Continuous compliance

The basic principle here is this:

Don't hire staff because the hotel is opening; hire them after you have designed how the hotel will be run.

Conclusion

Staff and SGK procedures when opening a hotel are not merely official procedures for the accounting team to complete.

In fact, three systems are being built at the same time:

1. The human resources system

Places the right person in the right position.

2. The operations system

Has the right number of people working at the right time.

3. The legal compliance system

Ensures employment is consistent with SGK, labor law, OHS, and other obligations.

If one of the three is missing, the hotel struggles.

You may have very good staff but a poor shift plan.

You may have the right shifts but an inadequate team.

You may have an adequate team but total staff cost may break your feasibility.

Or your operation may be good but your SGK and employment records may not be in order.

That is why, from the investor's perspective, the right equation is:

Proper organization + proper headcount + proper shifts + proper total employer cost + proper SGK system + proper training = a sustainable hotel operation

And there is an important point not to be forgotten, especially in a new hotel investment:

Staff costs do not begin on the day you open the hotel's doors.

The management team.

The reservations team.

The technical team.

Housekeeping.

Reception.

The kitchen.

Service.

They begin work before the hotel opens.

That is why pre-opening payroll is a real part of the hotel investment budget.

If you forget this in the feasibility, you may start going over budget before the hotel has even received its first guest.

Hotel Investment Guide — Volume III: Official Processes & Compliance

In this article I covered staff and SGK processes at hotel opening, from the investor's perspective, under the headings of:

• organization design,
• manpower planning,
• FTE,
• shifts,
• the staff budget,
• SGK workplace registration,
• onboarding,
• timesheets,
• training,
• pre-opening payroll,
• continuous staff compliance.

In Hotel Investment Guide — Volume III, I address staff processes more comprehensively, together with SGK, occupational health and safety, employment legislation, employee records, and the continuous compliance system.

The aim is not only to answer the question "How is a staff member's SGK entry made?" but to show how an entire employment system is built to be up and running before the hotel opens.

Important Note: Legislation and administrative practices relating to SGK, labor law, payroll, working hours, foreign staff, employment contracts, and other employment obligations may change over time. This article is for general information only. Obligations may vary according to the business's staff numbers, working model, seasonal structure, and the status of its employees. Before hiring and making declarations, current requirements should be verified with SGK, the Ministry of Labor and Social Security, a certified public accountant/payroll specialist, and, where necessary, a labor law specialist.