Turkish Labor Law
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Application of Withholding Tax and Monthly Premium Service Document is postponed to 1 July 2018.
We have informed you that “starting from January 2018 withholding tax returns and SSI e-declarations will be combined in a single form under the name of ‘Withholding Tax and Monthly Premium Service Document;’ and SSI premiums and taxes withheld from employees declared only to the tax offices until the 23rdof the following month.”(According to Income Tax Law No. 193, Article 98/A that is added by Law No. 6728, and the General Communique published in the Official Gazette No 29983, dated 18th Feb. 2017).
For detailed information please click:
http://datassist.com/blog/149-withholding-tax-and-ssi-premiums-will-be-declared-a-single-form
However, with a new General Communique implementation of Withholding Tax and Monthly Premium Service Document is postponed to 1st July 2018.
CURRENT APPLICATION
Current application “Withholding tax returns and SSI E-declarations are declared online in two separate forms to the tax offices and SSI respectively” will continue until above 1 July 2018
WHAT IS SSI E-DECLARATION?
Employee and employer share of SSI contributions are notified online to the authorities by “Monthly Premium and Service Document by the 23rd of following the month document belongs to, and premiums should be paid at the end of following month.
WHAT IS WITH HOLDING TAX RETURN?
Withholding tax is income tax withheld from employees’ salaries and paid directly to the tax office by the employer. Taxes (including stamp tax) withheld from salaries are to be declared and paid on a monthly basis with a Withholding Tax Return.
EXCEPTION
Application of Withholding Tax and Monthly Premium Service Document had already starter in Kırşehir province as of 1st June 2017, and Amasya, Bartın ve Çankırı provinces will join the application as of 1st January 2018.
