Withholding Tax Return And SSI Declaration Will Be Combined


Income tax of employees withheld from their earnings by employer and the SSI premium contributions will be combined in a single form and submitted online to tax offices.

In current  practice, withholding tax returns and SSI E-declarations are declared online in two separate forms  to the tax offices and SSI respectively, a new draft  in the Parliament’s related committee proposes that these two are to be combined under the name of “Withholding Tax and Monthly Premium  Service Document and submitted only to the tax offices


As far as the employees of a workplace concerned, 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 “. However currently, if the company employs less than 10 employees, a quarterly withholding tax return may be filed, on condition of notifying the tax office beforehand.

In Turkey, filing of withholding tax returns is a job only for the Certified Accountants as per their special law. For this reason payroll companies generally calculate the withholding taxes related to employees but don’t make tax filing.


Employee and employer share of SSI contributions are notified online to 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.

Also there are different time limits for notification of new starters and leavers.


As we stated above the draft law is being discussed in the committee presently and may be in force in the oncoming months, but the application of “Withholding Tax and Monthly Premium Service Document” may take longer than that.

The draft jointly authorizes the Ministry of Finance and The Ministry of Labor and Social Security to impose or lift the obligation as to using this single form for such declarations and in which sectors, and to determine the procedures and principles. That means, before giving a certain date as regard to its start of application we will have to wait for the new “circulars” and “regulations issued by these ministries.

We will inform you of any development on the matter and keep you updated.


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