As we informed you before; for each personnel who are employed amongst the registered unemployed of İŞKUR by the private sector employers until 31st December 2017, the withholding tax applied on minimum wage will be set-off from the withholding tax return after the minimum living allowance is applied. Besides, stamp tax deducted from minimum wage will not be declared and not paid.
Tax support will be applied in line with the following principles and procedures;
* Being valid for each worker employed until 31st December 2017,
* for the employed amongst the registered unemployed of Turkish Unemployment Agency (İŞKUR) by private sector employers as of 1st February 2017,
* provided that they are not included among the registered insured personnel of a company in their SSI premium and service documents within three months period preceding the working start date,
* and employed as an addition to the number of insured personnel declared in the December 2016 SSI premium and service documents of the workplace, employees’ withholding tax corresponding to the premium covered days calculated on the basis of 2017 monthly minimum wage will be set-off from the withholding tax return after the minimum living allowance is applied.
Now with the Income Tax General Communique No 30009, dated 16th March 2017 it is announced that employers who want to benefit from withholding tax support (who are employing Registered Unemployed of İŞKUR) shall fill in the Annex 1 of İstihdamin Teşvikine İlişkin Bildirim (Statement Related to Employment Incentive), then shall submit it as an annex to their own withholding tax return.
For the above said annex 1 please click to: