The Turkish Revenue Administration has published a new Communiqué No. 319 regarding the wage/employment income.
The details of these amendments are as below:
The Scope and The Implementation of The Exemption
Per Article 4 of the Communiqué:
The income tax base calculated by deducting the social security premiums from the gross wage would be exempted from income tax.
The total amount and income tax brackets would be considered for the taxation of the wage amounts above the minimum wage.
The exemption amount cannot be higher than the income tax of the minimum wage on the related month.
If the employee receives a wage from more than one employer, the exemption would be applicable for the highest wage.
If there are any additional benefits other than the wage amount, the exemption would be applied to the total earning once, and the cumulative income tax base would be considered.
This exemption would also be applicable for the wage earnings of the board members, experts, official mediators, sports referees.
The minimum subsistence allowance is abolished and would not be applicable as of 01.01.2022.
The Turkish Revenue Administration would be responsible for determining and processing the disability income tax discounts. If the employee receives wage amount of minimum wage and thus would not pay any tax, the exemption would not be applicable for that employee. If the employee receives more than the minimum wage amount, the exemption would be applicable.
Income Tax Exemption for Minimum Wage
(1) If the monthly wage amount equals gross minimum wage, employee social security and unemployment premiums would be deducted from the gross minimum wage, income tax, and stamp tax would not be deducted.
Example 1: The employee (B) receives a gross minimum wage of 5,004 TRY. There are no other additional payments like social allowances, bonuses, overtime, etc., during the year.
The calculation would be as below:
|
PERIOD |
GROSS WAGE (TRY) |
SSI PREMIUM (TRY) |
TAX BASE(TRY) |
EXEMPTION (TRY) |
CALCULATED INCOME TAX (TRY) |
CALCULATED STAMP TAX (TRY) |
NET WAGE (TRY) |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) (c-e-f) |
|
|
January |
5.004,00 |
750,60 |
4.253,40 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
February |
5.004,00 |
750,60 |
4.253,40 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
March |
5.004,00 |
750,60 |
4.253,40 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
April |
5.004,00 |
750,60 |
4.253,40 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
May |
5.004,00 |
750,60 |
4.253,40 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
June |
5.004,00 |
750,60 |
4.253,40 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
July |
5.004,00 |
750,60 |
4.253,40 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
August |
5.004,00 |
750,60 |
4.253,40 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
September |
5.004,00 |
750,60 |
4.253,40 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
October |
5.004,00 |
750,60 |
4.253,40 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
November |
5.004,00 |
750,60 |
4.253,40 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
December |
5.004,00 |
750,60 |
4.253,40 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
TOTAL |
60.048,00 |
9.007,20 |
51.040,80 |
51.040,80 |
0,00 |
0,00 |
51.040,80 |
(2) If there are any additional payments, bonuses, overtime, social allowances, etc., during the year, a tax amount would be calculated over the total tax base considering the applicable cumulative income tax base for the applicable tax rate. And, the income tax amount calculated over the gross minimum wage would be exempt from that total income tax. The exemption amount cannot exceed the income tax amount calculated over the minimum wage.
Example 2: The employee (D) has a minimum wage of 5,004 TRY and monthly social allowance & overtime amount of 996 TRY.
The calculation would be as below:
|
PERIOD |
GROSS WAGE (TRY) |
SSI PREMIUM (TRY) |
TAX BASE(TRY) |
CUMULATIVE TAX BASE(TRY) |
CALCULATED INCOME TAX (TRY) |
MINIMUM WAGE CUMULATIVE TAX BASE (TRY) |
INCOME TAX OVER MINIMUM WAGE (TRY) |
EXEMPT TAX BASE (TRY) |
INCOME TAX TO BE DEDUCTED (TRY) |
STAMP TAX TO BE DEDUCTED (TRY) |
NET WAGE (TRY) |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
(h) |
(i) |
(ı) |
(j) |
|
|
January |
6.000,00 |
900,00 |
5.100,00 |
5.100,00 |
765,00 |
4.253,40 |
638,01 |
4.253,40 |
126,99 |
7,56 |
4.965,45 |
|
February |
6.000,00 |
900,00 |
5.100,00 |
10.200,00 |
765,00 |
8.506,80 |
638,01 |
4.253,40 |
126,99 |
7,56 |
4.965,45 |
|
March |
6.000,00 |
900,00 |
5.100,00 |
15.300,00 |
765,00 |
12.760,20 |
638,01 |
4.253,40 |
126,99 |
7,56 |
4.965,45 |
|
April |
6.000,00 |
900,00 |
5.100,00 |
20.400,00 |
765,00 |
17.013,60 |
638,01 |
4.253,40 |
126,99 |
7,56 |
4.965,45 |
|
May |
6.000,00 |
900,00 |
5.100,00 |
25.500,00 |
765,00 |
21.267,00 |
638,01 |
4.253,40 |
126,99 |
7,56 |
4.965,45 |
|
June |
6.000,00 |
900,00 |
5.100,00 |
30.600,00 |
765,00 |
25.520,40 |
638,01 |
4.253,40 |
126,99 |
7,56 |
4.965,45 |
|
July |
6.000,00 |
900,00 |
5.100,00 |
35.700,00 |
950,00 |
29.773,80 |
638,01 |
4.253,40 |
311,99 |
7,56 |
4.780,45 |
|
August |
6.000,00 |
900,00 |
5.100,00 |
40.800,00 |
1.020,00 |
34.027,20 |
739,37 |
4.253,40 |
280,63 |
7,56 |
4.811,81 |
|
September |
6.000,00 |
900,00 |
5.100,00 |
45.900,00 |
1.020,00 |
38.280,60 |
850,68 |
4.253,40 |
169,32 |
7,56 |
4.923,12 |
|
October |
6.000,00 |
900,00 |
5.100,00 |
51.000,00 |
1.020,00 |
42.534,00 |
850,68 |
4.253,40 |
169,32 |
7,56 |
4.923,12 |
|
November |
6.000,00 |
900,00 |
5.100,00 |
56.100,00 |
1.020,00 |
46.787,40 |
850,68 |
4.253,40 |
169,32 |
7,56 |
4.923,12 |
|
December |
6.000,00 |
900,00 |
5.100,00 |
61.200,00 |
1.020,00 |
51.040,80 |
850,68 |
4.253,40 |
169,32 |
7,56 |
4.923,12 |
|
TOTAL |
72.000,00 |
10.800,00 |
61.200,00 |
61.200,00 |
10.640,00 |
51.040,80 |
8.608,16 |
51.040,80 |
2.031,84 |
90,72 |
59.077,44 |
Example 3: Employee (F) has minimum wage of 5004 for 2022 and premium payments on January and July with an amount of 10,000 TRY.
The calculation for 2022 would be as below:
|
PERIOD |
GROSS WAGE (TRY) |
SSI PREMIUM (TRY) |
TAX BASE (TRY) |
CUMULATIVE TAX BASE (TRY) |
CALCULATED INCOME TAX (TRY) |
MINIMUM WAGE CUMULATIVE TAX BASE (TRY) |
INCOME TAX OVER MINIMUM WAGE (TRY) |
EXEMPT TAX BASE (TRY) |
INCOME TAX TO BE DEDUCTED (TRY) |
STAMP TAX TO BE DEDUCTED (TRY) |
NET WAGE (TRY) |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
(h) |
(i) |
(ı) |
(j) |
|
|
January |
15.004,00 |
2.250,60 |
12.753,40 |
12.753,40 |
1.913,01 |
4.253,40 |
638,01 |
4.253,40 |
1.275,00 |
75,90 |
11.402,50 |
|
February |
5.004,00 |
750,60 |
4.253,40 |
17.006,80 |
638,01 |
8.506,80 |
638,01 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
March |
5.004,00 |
750,60 |
4.253,40 |
21.260,20 |
638,01 |
12.760,20 |
638,01 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
April |
5.004,00 |
750,60 |
4.253,40 |
25.513,60 |
638,01 |
17.013,60 |
638,01 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
May |
5.004,00 |
750,60 |
4.253,40 |
29.767,00 |
638,01 |
21.267,00 |
638,01 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
June |
5.004,00 |
750,60 |
4.253,40 |
34.020,40 |
739,03 |
25.520,40 |
638,01 |
4.253,40 |
101,02 |
0,00 |
4.152,38 |
|
July |
15.004,00 |
2.250,60 |
12.753,40 |
46.773,80 |
2.550,68 |
29.773,80 |
638,01 |
4.253,40 |
1.912,67 |
75,90 |
10.764,83 |
|
August |
5.004,00 |
750,60 |
4.253,40 |
51.027,20 |
850,68 |
34.027,20 |
739,37 |
4.253,40 |
111,31 |
0,00 |
4.142,09 |
|
September |
5.004,00 |
750,60 |
4.253,40 |
55.280,60 |
850,68 |
38.280,60 |
850,68 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
October |
5.004,00 |
750,60 |
4.253,40 |
59.534,00 |
850,68 |
42.534,00 |
850,68 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
November |
5.004,00 |
750,60 |
4.253,40 |
63.787,40 |
850,68 |
46.787,40 |
850,68 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
December |
5.004,00 |
750,60 |
4.253,40 |
68.040,80 |
850,68 |
51.040,80 |
850,68 |
4.253,40 |
0,00 |
0,00 |
4.253,40 |
|
TOTAL |
80.048,00 |
12.007,20 |
68.040,80 |
68.040,80 |
12.008,16 |
51.040,80 |
8.608,16 |
51.040,80 |
3.400,00 |
151,80 |
64.489,00 |
The Same Exemption Amount Would Be Applied for The Retired Employees
(3) The income tax exemption amount would be the income tax amount calculated over the minimum wage after deducting the social security employee portion and unemployment premium from the gross minimum wage. The employee social security portion rate of 7.5% would not change the income tax exemption amount for the retired employees.
Example 4: Employee (G) is a retired employee with a social security employee premium rate of 7.5%. The employee has a minimum wage.
The calculation would be as below:
|
PERIOD |
GROSS WAGE |
SSI PREMIUM |
TAX BASE |
CUMULATIVE TAX BASE |
CALCULATED INCOME TAX |
MINIMUM WAGE CUMULATIVE TAX BASE |
INCOME TAX OVER MINIMUM WAGE |
EXEMPT TAX BASE |
INCOME TAX TO BE DEDUCTED |
STAMP TAX TO BE DEDUCTED |
NET WAGE |
|
(a) |
(b) (a*%7,5) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
(h) |
(i) |
(ı) |
(j) |
|
|
January |
5.004,00 |
375,30 |
4.628,70 |
4.628,70 |
694,31 |
4.253,40 |
638,01 |
4.253,40 |
56,30 |
0,00 |
4.572,41 |
|
February |
5.004,00 |
375,30 |
4.628,70 |
9.257,40 |
694,31 |
8.506,80 |
638,01 |
4.253,40 |
56,30 |
0,00 |
4.572,41 |
|
March |
5.004,00 |
375,30 |
4.628,70 |
13.886,10 |
694,31 |
12.760,20 |
638,01 |
4.253,40 |
56,29 |
0,00 |
4.572,41 |
|
April |
5.004,00 |
375,30 |
4.628,70 |
18.514,80 |
694,31 |
17.013,60 |
638,01 |
4.253,40 |
56,30 |
0,00 |
4.572,41 |
|
May |
5.004,00 |
375,30 |
4.628,70 |
23.143,50 |
694,31 |
21.267,00 |
638,01 |
4.253,40 |
56,30 |
0,00 |
4.572,41 |
|
June |
5.004,00 |
375,30 |
4.628,70 |
27.772,20 |
694,30 |
25.520,40 |
638,01 |
4.253,40 |
56,29 |
0,00 |
4.572,41 |
|
July |
5.004,00 |
375,30 |
4.628,70 |
32.400,90 |
714,35 |
29.773,80 |
638,01 |
4.253,40 |
76,34 |
0,00 |
4.552,36 |
|
August |
5.004,00 |
375,30 |
4.628,70 |
37.029,60 |
925,74 |
34.027,20 |
739,37 |
4.253,40 |
186,37 |
0,00 |
4.442,33 |
|
September |
5.004,00 |
375,30 |
4.628,70 |
41.658,30 |
925,74 |
38.280,60 |
850,68 |
4.253,40 |
75,06 |
0,00 |
4.553,64 |
|
October |
5.004,00 |
375,30 |
4.628,70 |
46.287,00 |
925,74 |
42.534,00 |
850,68 |
4.253,40 |
75,06 |
0,00 |
4.553,64 |
|
November |
5.004,00 |
375,30 |
4.628,70 |
50.915,70 |
925,74 |
46.787,40 |
850,68 |
4.253,40 |
75,06 |
0,00 |
4.553,64 |
|
December |
5.004,00 |
375,30 |
4.628,70 |
55.544,40 |
925,74 |
51.040,80 |
850,68 |
4.253,40 |
75,06 |
0,00 |
4.553,64 |
|
TOTAL |
60.048,00 |
4.503,60 |
55.544,40 |
61.200,00 |
9.508,88 |
51.040,80 |
8.608,16 |
51.040,80 |
900,72 |
0,00 |
54.643,68 |
Income Tax Exemption for The Wages Higher than The Minimum Wage Amount
Per Article 6 of the Communiqué, the total income tax base would first be calculated after deducting the relevant items from the total gross earnings. After that, the income tax base of the minimum wage would be deducted from this total income tax base. For the income tax rates, the total cumulative income tax base would be taken into account, including the exemption part. And, the exempt part cannot be higher than the income tax amount calculated over the minimum wage.
The exemption part would be applied fully regarding the prorated wage amounts for the new hires or terminations.
Example 5: The gross wage of employee (I) is 8,000 TRY. There is no other additional payment, and there is only social security deduction for them.
The calculation would be as below:
|
PERIOD |
GROSS WAGE |
SSI PREMIUM |
TAX BASE |
CUMULATIVE TAX BASE |
CALCULATED INCOME TAX |
MINIMUM WAGE CUMULATIVE TAX BASE |
INCOME TAX OVER MINIMUM WAGE |
EXEMPT TAX BASE |
INCOME TAX TO BE DEDUCTED |
STAMP TAX TO BE DEDUCTED |
NET WAGE |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
(h) |
(i) |
(ı) |
(j) |
|
|
January |
8.000,00 |
1.200,00 |
6.800,00 |
6.800,00 |
1.020,00 |
4.253,40 |
638,01 |
4.253,40 |
381,99 |
22,74 |
6.395,27 |
|
February |
8.000,00 |
1.200,00 |
6.800,00 |
13.600,00 |
1.020,00 |
8.506,80 |
638,01 |
4.253,40 |
381,99 |
22,74 |
6.395,27 |
|
March |
8.000,00 |
1.200,00 |
6.800,00 |
20.400,00 |
1.020,00 |
12.760,20 |
638,01 |
4.253,40 |
381,99 |
22,74 |
6.395,27 |
|
April |
8.000,00 |
1.200,00 |
6.800,00 |
27.200,00 |
1.020,00 |
17.013,60 |
638,01 |
4.253,40 |
381,99 |
22,74 |
6.395,27 |
|
May |
8.000,00 |
1.200,00 |
6.800,00 |
34.000,00 |
1.120,00 |
21.267,00 |
638,01 |
4.253,40 |
481,99 |
22,74 |
6.295,27 |
|
June |
8.000,00 |
1.200,00 |
6.800,00 |
40.800,00 |
1.360,00 |
25.520,40 |
638,01 |
4.253,40 |
721,99 |
22,74 |
6.055,27 |
|
July |
8.000,00 |
1.200,00 |
6.800,00 |
47.600,00 |
1.360,00 |
29.773,80 |
638,01 |
4.253,40 |
721,99 |
22,74 |
6.055,27 |
|
August |
8.000,00 |
1.200,00 |
6.800,00 |
54.400,00 |
1.360,00 |
34.027,20 |
739,37 |
4.253,40 |
620,63 |
22,74 |
6.156,63 |
|
September |
8.000,00 |
1.200,00 |
6.800,00 |
61.200,00 |
1.360,00 |
38.280,60 |
850,68 |
4.253,40 |
509,32 |
22,74 |
6.267,94 |
|
October |
8.000,00 |
1.200,00 |
6.800,00 |
68.000,00 |
1.360,00 |
42.534,00 |
850,68 |
4.253,40 |
509,32 |
22,74 |
6.267,94 |
|
November |
8.000,00 |
1.200,00 |
6.800,00 |
74.800,00 |
1.696,00 |
46.787,40 |
850,68 |
4.253,40 |
845,32 |
22,74 |
5.931,94 |
|
December |
8.000,00 |
1.200,00 |
6.800,00 |
81.600,00 |
1.836,00 |
51.040,80 |
850,68 |
4.253,40 |
985,32 |
22,74 |
5.791,94 |
|
TOTAL |
96.000,00 |
14.400,00 |
81.600,00 |
81.600,00 |
15.532,00 |
51.040,80 |
8.608,16 |
51.040,80 |
6.923,84 |
272,88 |
74.403,28 |
Example 6: Employee (K) has gross wage amount of 9000 TRY, meal voucher amount of 34 TRY, commuter benefit card amount of 17 TRY, special nursery allowance of 1000 TRY.
They also have a personal insurance amount of 500 TRY monthly. And, they benefit from a disability income tax discount amount of 500 TRY.
The calculation would be as below:
|
PERIOD |
GROSS WAGE* (TRY) |
SSI PREMIUM** (TRY) |
MEAL, |
PERSONAL INSURANCE PREMIUM AND DISABILITY DISCOUNT (TRY) |
TAX BASE (TRY) |
CUMULATIVE TAX BASE (TRY) |
CALCULATED INCOME TAX (TRY) |
MINIMUM WAGE CUMULATIVE TAX BASE (TRY) |
INCOME TAX OVER MINIMUM WAGE (TRY) |
EXEMPT TAX BASE (TRY) |
INCOME TAX TO BE DEDUCTED (TRY) |
STAMP TAX TO BE DEDUCTED (TRY) |
NET WAGE (TRY) |
|
(a) |
(b) |
(c) |
(d) |
(e) |
(f) |
(g) |
(h) |
(i) |
(ı) |
(j) |
(k) |
(l) |
|
|
January |
11.122,00 |
1.350,00 |
2.122,00 |
1.000,00 |
6.650,00 |
6.650,00 |
997,50 |
4.253,40 |
638,01 |
4.253,40 |
359,49 |
30,33 |
9.382,18 |
|
February |
11.122,00 |
1.350,00 |
2.122,00 |
1.000,00 |
6.650,00 |
13.300,00 |
997,50 |
8.506,80 |
638,01 |
4.253,40 |
359,49 |
30,33 |
9.382,18 |
|
March |
11.122,00 |
1.350,00 |
2.122,00 |
1.000,00 |
6.650,00 |
19.950,00 |
997,50 |
12.760,20 |
638,01 |
4.253,40 |
359,49 |
30,33 |
9.382,18 |
|
April |
11.122,00 |
1.350,00 |
2.122,00 |
1.000,00 |
6.650,00 |
26.600,00 |
997,50 |
17.013,60 |
638,01 |
4.253,40 |
359,49 |
30,33 |
9.382,18 |
|
May |
11.122,00 |
1.350,00 |
2.122,00 |
1.000,00 |
6.650,00 |
33.250,00 |
1.060,00 |
21.267,00 |
638,01 |
4.253,40 |
421,99 |
30,33 |
9.319,68 |
|
June |
11.122,00 |
1.350,00 |
2.122,00 |
1.000,00 |
6.650,00 |
39.900,00 |
1.330,00 |
25.520,40 |
638,01 |
4.253,40 |
691,99 |
30,33 |
9.049,68 |
|
July |
11.122,00 |
1.350,00 |
2.122,00 |
1.000,00 |
6.650,00 |
46.550,00 |
1.330,00 |
29.773,80 |
638,01 |
4.253,40 |
691,99 |
30,33 |
9.049,68 |
|
August |
11.122,00 |
1.350,00 |
2.122,00 |
1.000,00 |
6.650,00 |
53.200,00 |
1.330,00 |
34.027,20 |
739,37 |
4.253,40 |
590,63 |
30,33 |
9.151,04 |
|
September |
11.122,00 |
1.350,00 |
2.122,00 |
1.000,00 |
6.650,00 |
59.850,00 |
1.330,00 |
38.280,60 |
850,68 |
4.253,40 |
479,32 |
30,33 |
9.262,35 |
|
October |
11.122,00 |
1.350,00 |
2.122,00 |
1.000,00 |
6.650,00 |
66.500,00 |
1.330,00 |
42.534,00 |
850,68 |
4.253,40 |
479,32 |
30,33 |
9.262,35 |
|
November |
11.122,00 |
1.350,00 |
2.122,00 |
1.000,00 |
6.650,00 |
73.150,00 |
1.550,50 |
46.787,40 |
850,68 |
4.253,40 |
699,82 |
30,33 |
9.041,85 |
|
December |
11.122,00 |
1.350,00 |
2.122,00 |
1.000,00 |
6.650,00 |
79.800,00 |
1.795,50 |
51.040,80 |
850,68 |
4.253,40 |
944,82 |
30,33 |
8.796,85 |
|
TOTAL |
133.464,00 |
16.200,00 |
25.464,00 |
12.000,00 |
79.800,00 |
79.800,00 |
15.046,00 |
51.040,80 |
8.608,16 |
51.040,80 |
6.437,84 |
363,96 |
110.462,20 |
|
* Gross wage; 9.000 TRY salary, for 22 workday; (17x22=) 374 TL commuter benefit and (34x22=) 748 TL meal allowance and 1.000 TL nursery allowance oluşmaktadır. |
|||||||||||||
|
** SSI Premium has been calculated over 9.000 TL gross salary |
|||||||||||||
Example 7: Employee (L) has a gross wage amount of 10,000 TRY, and their start date is Sep 16, 2022.
The calculation would be as below:
|
PERIOD |
GROSS WAGE (TRY) |
SSI PREMIUM (TRY) |
TAX BASE (TRY) |
CUMULATIVE TAX BASE (TRY) |
CALCULATED INCOME TAX (TRY) |
MINIMUM WAGE CUMULATIVE TAX BASE (TRY) |
INCOME TAX OVER MINIMUM WAGE (TRY) |
EXEMPT TAX BASE (TRY) |
INCOME TAX TO BE DEDUCTED (TRY) |
STAMP TAX TO BE DEDUCTED (TRY) |
NET WAGE (TRY) |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
(h) |
(i) |
(ı) |
(j) |
|
|
September |
5.000,00 |
750,00 |
4.250,00 |
4.250,00 |
637,50 |
4.253,40 |
638,01 |
4.253,40 |
0,00 |
0 |
4.250,00 |
|
October |
10.000,00 |
1.500,00 |
8.500,00 |
12.750,00 |
1.275,00 |
8.506,80 |
638,01 |
4.253,40 |
636,99 |
37,92 |
7.825,09 |
|
November |
10.000,00 |
1.500,00 |
8.500,00 |
21.250,00 |
1.275,00 |
12.760,20 |
638,01 |
4.253,40 |
636,99 |
37,92 |
7.825,09 |
|
December |
10.000,00 |
1.500,00 |
8.500,00 |
29.750,00 |
1.275,00 |
17.013,60 |
638,01 |
4.253,40 |
636,99 |
37,92 |
7.825,09 |
|
TOTAL |
35.000,00 |
5.250,00 |
29.750,00 |
29.750,00 |
4.462,50 |
17.013,60 |
2.552,04 |
17.013,60 |
1.910,97 |
113,76 |
27.725,27 |
Example 8: Employee (O) has 12,000 TRY gross wage, and their termination date is Aug 10, 2022.
The calculation would be as below:
|
PERIOD |
GROSS WAGE (TRY) |
SSI PREMIUM(TRY) |
TAX BASE (TRY) |
CUMULATIVE TAX BASE (TRY) |
CALCULATED INCOME TAX (TRY) |
MINIMUM WAGE CUMULATIVE TAX BASE(TRY) |
INCOME TAX OVER MINIMUM WAGE (TRY) |
EXEMPT TAX BASE (TRY) |
INCOME TAX TO BE DEDUCTED (TRY) |
STAMP TAX TO BE DEDUCTED (TRY) |
NET WAGE (TRY) |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
(h) |
(i) |
(ı) |
(j) |
|
|
January |
12.000,00 |
1.800,00 |
10.200,00 |
10.200,00 |
1.530,00 |
4.253,40 |
638,01 |
4.253,40 |
891,99 |
53,10 |
9.254,91 |
|
February |
12.000,00 |
1.800,00 |
10.200,00 |
20.400,00 |
1.530,00 |
8.506,80 |
638,01 |
4.253,40 |
891,99 |
53,10 |
9.254,91 |
|
March |
12.000,00 |
1.800,00 |
10.200,00 |
30.600,00 |
1.530,00 |
12.760,20 |
638,01 |
4.253,40 |
891,99 |
53,10 |
9.254,91 |
|
April |
12.000,00 |
1.800,00 |
10.200,00 |
40.800,00 |
1.970,00 |
17.013,60 |
638,01 |
4.254,40 |
1.331,99 |
53,10 |
8.814,91 |
|
May |
12.000,00 |
1.800,00 |
10.200,00 |
51.000,00 |
2.040,00 |
21.267,00 |
638,01 |
4.255,40 |
1.401,99 |
53,10 |
8.744,91 |
|
June |
12.000,00 |
1.800,00 |
10.200,00 |
61.200,00 |
2.040,00 |
25.520,40 |
638,01 |
4.256,40 |
1.401,99 |
53,10 |
8.744,91 |
|
July |
12.000,00 |
1.800,00 |
10.200,00 |
71.400,00 |
2.138,00 |
29.773,80 |
638,01 |
4.257,40 |
1.499,99 |
53,10 |
8.646,91 |
|
August |
4.000,00 |
600,00 |
3.400,00 |
74.800,00 |
918,00 |
34.027,20 |
739,37 |
4.257,40 |
178,63 |
0,00 |
3.221,37 |
|
TOTAL |
88.000,00 |
13.200,00 |
74.800,00 |
74.800,00 |
13.696,00 |
34.027,20 |
5.205,44 |
34.041,20 |
8.490,56 |
371,70 |
65.937,74 |
Example 9: Employee (P) is a part-time employee and works 15 days within a month. Their gross wage amount is 4,000 TRY.
The calculation would be as below:
|
PERIOD |
GROSS WAGE (TRY) |
SSI PREMIUM (TRY) |
TAX BASE (TRY) |
EXEMPT TAX BASE (TRY) |
CALCULATED INCOME TAX (TRY) |
CALCULATED STAMP TAX (TRY) |
NET WAGE (TRY) |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
|
|
January |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
February |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
March |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
April |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
May |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
June |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
July |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
August |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
September |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
October |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
November |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
December |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
TOTAL |
48.000,00 |
7.200,00 |
40.800,00 |
51.040,80 |
0,00 |
0,00 |
40.800,00 |
If the employee (P) receives 5,500 TRY for 15 days, the calculation would be as below:
|
PERIOD |
GROSS WAGE |
SSI PREMIUM |
TAX BASE |
CUMULATIVE TAX BASE |
CALCULATED INCOME TAX |
MINIMUM WAGE CUMULATIVE TAX BASE |
INCOME TAX OVER MINIMUM WAGE |
EXEMPT TAX BASE |
INCOME TAX TO BE DEDUCTED |
STAMP TAX TO BE DEDUCTED |
NET WAGE |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
(h) |
(i) |
(ı) |
(j) |
|
|
January |
5.500,00 |
825,00 |
4.675,00 |
4.675,00 |
701,25 |
4.253,40 |
638,01 |
4.253,40 |
63,24 |
3,76 |
4.608,00 |
|
February |
5.500,00 |
825,00 |
4.675,00 |
9.350,00 |
701,25 |
8.506,80 |
638,01 |
4.253,40 |
63,24 |
3,76 |
4.608,00 |
|
March |
5.500,00 |
825,00 |
4.675,00 |
14.025,00 |
701,25 |
12.760,20 |
638,01 |
4.253,40 |
63,24 |
3,76 |
4.608,00 |
|
April |
5.500,00 |
825,00 |
4.675,00 |
18.700,00 |
701,25 |
17.013,60 |
638,01 |
4.253,40 |
63,24 |
3,76 |
4.608,00 |
|
May |
5.500,00 |
825,00 |
4.675,00 |
23.375,00 |
701,25 |
21.267,00 |
638,01 |
4.253,40 |
63,24 |
3,76 |
4.608,00 |
|
June |
5.500,00 |
825,00 |
4.675,00 |
28.050,00 |
701,25 |
25.520,40 |
638,01 |
4.253,40 |
63,24 |
3,76 |
4.608,00 |
|
July |
5.500,00 |
825,00 |
4.675,00 |
32.725,00 |
737,50 |
29.773,80 |
638,01 |
4.253,40 |
99,49 |
3,76 |
4.571,75 |
|
August |
5.500,00 |
825,00 |
4.675,00 |
37.400,00 |
935,00 |
34.027,20 |
739,37 |
4.253,40 |
195,63 |
3,76 |
4.475,61 |
|
September |
5.500,00 |
825,00 |
4.675,00 |
42.075,00 |
935,00 |
38.280,60 |
850,68 |
4.253,40 |
84,32 |
3,76 |
4.586,92 |
|
October |
5.500,00 |
825,00 |
4.675,00 |
46.750,00 |
935,00 |
42.534,00 |
850,68 |
4.253,40 |
84,32 |
3,76 |
4.586,92 |
|
November |
5.500,00 |
825,00 |
4.675,00 |
51.425,00 |
935,00 |
46.787,40 |
850,68 |
4.253,40 |
84,32 |
3,76 |
4.586,92 |
|
December |
5.500,00 |
825,00 |
4.675,00 |
56.100,00 |
935,00 |
51.040,80 |
850,68 |
4.253,40 |
84,32 |
3,76 |
4.586,92 |
|
TOTAL |
66.000,00 |
9.900,00 |
56.100,00 |
56.100,00 |
9.620,00 |
51.040,80 |
8.608,16 |
51.040,80 |
1.011,84 |
45,18 |
55.042,98 |
If The Employee Receives Wage from More than One Employer
Per Article 7, if the employee receives a wage from more than one employer, the income tax exemption would be applicable for only the payroll on the employer that gives the highest wage. The employee would be responsible for informing the employer about that situation. If the employee receives equal wage amounts from all employers, they can freely determine the employer for exemption.
Example 10: Employee (R) receives wages from two employers. The wage amounts are 7,000 TRY and 3,000 TRY.
The exemption would be applicable for employee S, and the calculation would be as below:
|
EMPLOYER (S) |
|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|
PERIOD |
GROSS WAGE |
SSI PREMIUM |
TAX BASE |
CUMULATIVE TAX BASE |
CALCULATED INCOME TAX |
MINIMUM WAGE CUMULATIVE TAX BASE |
INCOME TAX OVER MINIMUM WAGE |
EXEMPT TAX BASE |
INCOME TAX TO BE DEDUCTED |
STAMP TAX TO BE DEDUCTED |
NET WAGE |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
(h) |
(i) |
(ı) |
(j) |
|
|
January |
7.000,00 |
1.050,00 |
5.950,00 |
5.950,00 |
892,50 |
4.253,40 |
638,01 |
4.253,40 |
254,49 |
15,15 |
5.680,36 |
|
February |
7.000,00 |
1.050,00 |
5.950,00 |
11.900,00 |
892,50 |
8.506,80 |
638,01 |
4.253,40 |
254,49 |
15,15 |
5.680,36 |
|
March |
7.000,00 |
1.050,00 |
5.950,00 |
17.850,00 |
892,50 |
12.760,20 |
638,01 |
4.253,40 |
254,49 |
15,15 |
5.680,36 |
|
April |
7.000,00 |
1.050,00 |
5.950,00 |
23.800,00 |
892,50 |
17.013,60 |
638,01 |
4.253,40 |
254,49 |
15,15 |
5.680,36 |
|
May |
7.000,00 |
1.050,00 |
5.950,00 |
29.750,00 |
892,50 |
21.267,00 |
638,01 |
4.253,40 |
254,49 |
15,15 |
5.680,36 |
|
June |
7.000,00 |
1.050,00 |
5.950,00 |
35.700,00 |
1.077,50 |
25.520,40 |
638,01 |
4.253,40 |
439,49 |
15,15 |
5.495,36 |
|
July |
7.000,00 |
1.050,00 |
5.950,00 |
41.650,00 |
1.190,00 |
29.773,80 |
638,01 |
4.253,40 |
551,99 |
15,15 |
5.382,86 |
|
August |
7.000,00 |
1.050,00 |
5.950,00 |
47.600,00 |
1.190,00 |
34.027,20 |
739,37 |
4.253,40 |
450,63 |
15,15 |
5.484,22 |
|
September |
7.000,00 |
1.050,00 |
5.950,00 |
53.550,00 |
1.190,00 |
38.280,60 |
850,68 |
4.253,40 |
339,32 |
15,15 |
5.595,53 |
|
October |
7.000,00 |
1.050,00 |
5.950,00 |
59.500,00 |
1.190,00 |
42.534,00 |
850,68 |
4.253,40 |
339,32 |
15,15 |
5.595,53 |
|
November |
7.000,00 |
1.050,00 |
5.950,00 |
65.450,00 |
1.190,00 |
46.787,40 |
850,68 |
4.253,40 |
339,32 |
15,15 |
5.595,53 |
|
December |
7.000,00 |
1.050,00 |
5.950,00 |
71.400,00 |
1.288,00 |
51.040,80 |
850,68 |
4.253,40 |
437,32 |
15,15 |
5.497,53 |
|
TOTAL |
84.000,00 |
12.600,00 |
71.400,00 |
71.400,00 |
12.778,00 |
51.040,80 |
8.608,16 |
51.040,80 |
4.169,84 |
181,80 |
67.048,36 |
|
EMPLOYER (Ş) |
|||||||
|---|---|---|---|---|---|---|---|
|
PERIOD |
GROSS WAGE |
SSI PREMIUM |
TAX BASE |
CUMULATIVE TAX BASE |
CALCULATED INCOME TAX |
CALCULATED STAMP TAX |
NET WAGE |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
|
|
January |
3.000,00 |
450,00 |
2.550,00 |
2.550,00 |
382,50 |
22,77 |
2.144,73 |
|
February |
3.000,00 |
450,00 |
2.550,00 |
5.100,00 |
382,50 |
22,77 |
2.144,73 |
|
March |
3.000,00 |
450,00 |
2.550,00 |
7.650,00 |
382,50 |
22,77 |
2.144,73 |
|
April |
3.000,00 |
450,00 |
2.550,00 |
10.200,00 |
382,50 |
22,77 |
2.144,73 |
|
May |
3.000,00 |
450,00 |
2.550,00 |
12.750,00 |
382,50 |
22,77 |
2.144,73 |
|
June |
3.000,00 |
450,00 |
2.550,00 |
15.300,00 |
382,50 |
22,77 |
2.144,73 |
|
July |
3.000,00 |
450,00 |
2.550,00 |
17.850,00 |
382,50 |
22,77 |
2.144,73 |
|
August |
3.000,00 |
450,00 |
2.550,00 |
20.400,00 |
382,50 |
22,77 |
2.144,73 |
|
September |
3.000,00 |
450,00 |
2.550,00 |
22.950,00 |
382,50 |
22,77 |
2.144,73 |
|
October |
3.000,00 |
450,00 |
2.550,00 |
25.500,00 |
382,50 |
22,77 |
2.144,73 |
|
November |
3.000,00 |
450,00 |
2.550,00 |
28.050,00 |
382,50 |
22,77 |
2.144,73 |
|
December |
3.000,00 |
450,00 |
2.550,00 |
30.600,00 |
382,50 |
22,77 |
2.144,73 |
|
TOTAL |
36.000,00 |
5.400,00 |
30.600,00 |
30.600,00 |
4.590,00 |
273,24 |
25.736,76 |
Example 11: Employee (T) receives a salary from two employers (U & Ü). The wage amounts are gross 4000 TRY for both. The employee prefers to apply for exemption on the employer (U).
Based on that, the calculation would be as below:
|
EMPLOYER (U) |
|||||||
|---|---|---|---|---|---|---|---|
|
PERIOD |
GROSS WAGE |
SSI PREMIUM |
TAX BASE |
CUMULATIVE TAX BASE |
CALCULATED INCOME TAX |
CALCULATED STAMP TAX |
NET WAGE |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
|
|
January |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
February |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
March |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
April |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
May |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
June |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
July |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
August |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
September |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
October |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
November |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
December |
4.000,00 |
600,00 |
3.400,00 |
4.253,40 |
0,00 |
0,00 |
3.400,00 |
|
TOTAL |
48.000,00 |
7.200,00 |
40.800,00 |
51.040,80 |
0,00 |
0,00 |
40.800,00 |
|
EMPLOYER (Ü) |
|||||||
|---|---|---|---|---|---|---|---|
|
PERIOD |
GROSS WAGE |
SSI PREMIUM |
TAX BASE |
CUMULATIVE TAX BASE |
CALCULATED INCOME TAX |
CALCULATED STAMP TAX |
NET WAGE |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
|
|
January |
4.000,00 |
600,00 |
3.400,00 |
3.400,00 |
510,00 |
30,36 |
2.859,64 |
|
February |
4.000,00 |
600,00 |
3.400,00 |
6.800,00 |
510,00 |
30,36 |
2.859,64 |
|
March |
4.000,00 |
600,00 |
3.400,00 |
10.200,00 |
510,00 |
30,36 |
2.859,64 |
|
April |
4.000,00 |
600,00 |
3.400,00 |
13.600,00 |
510,00 |
30,36 |
2.859,64 |
|
May |
4.000,00 |
600,00 |
3.400,00 |
17.000,00 |
510,00 |
30,36 |
2.859,64 |
|
June |
4.000,00 |
600,00 |
3.400,00 |
20.400,00 |
510,00 |
30,36 |
2.859,64 |
|
July |
4.000,00 |
600,00 |
3.400,00 |
23.800,00 |
510,00 |
30,36 |
2.859,64 |
|
August |
4.000,00 |
600,00 |
3.400,00 |
27.200,00 |
510,00 |
30,36 |
2.859,64 |
|
September |
4.000,00 |
600,00 |
3.400,00 |
30.600,00 |
510,00 |
30,36 |
2.859,64 |
|
October |
4.000,00 |
600,00 |
3.400,00 |
34.000,00 |
610,00 |
30,36 |
2.759,64 |
|
November |
4.000,00 |
600,00 |
3.400,00 |
37.400,00 |
680,00 |
30,36 |
2.689,64 |
|
December |
4.000,00 |
600,00 |
3.400,00 |
40.800,00 |
680,00 |
30,36 |
2.689,64 |
|
TOTAL |
48.000,00 |
7.200,00 |
40.800,00 |
40.800,00 |
6.560,00 |
364,32 |
33.875,68 |
The Wages within The Scope of Incentive and Exemption
Per Article 8 of this Communiqué;
Due to the fact that the minimum subsistence allowance is abolished, first, the exemptions located under article 23/18 of Law No. 193 would need to be applied to the wages within the scope of incentives. After that, the taxes would need to be calculated and canceled during the declaration.
Example 12: Employee (Y) has a gross wage amount of 10,000 TRY.
The calculation would be as below under the scope of incentive Law No. 3218:
|
WORK UNDER LAW NO: 3218 |
|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|
PERIOD |
GROSS WAGE |
SSI PREMIUM |
TAX BASE |
CUMULATIVE TAX BASE |
CALCULATED INCOME TAX |
MINIMUM WAGE CUMULATIVE TAX BASE |
INCOME TAX OVER MINIMUM WAGE |
EXEMPT TAX BASE |
INCOME TAX TO BE DEDUCTED |
STAMP TAX TO BE DEDUCTED |
NET WAGE |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
(h) |
(i) |
(ı) |
(j) |
|
|
January |
10.000,00 |
1.500,00 |
8.500,00 |
8.500,00 |
1.275,00 |
4.253,40 |
638,01 |
4.253,40 |
636,99 |
0,00 |
7.863,01 |
|
February |
10.000,00 |
1.500,00 |
8.500,00 |
17.000,00 |
1.275,00 |
8.506,80 |
638,01 |
4.253,40 |
636,99 |
0,00 |
7.863,01 |
|
March |
10.000,00 |
1.500,00 |
8.500,00 |
25.500,00 |
1.275,00 |
12.760,20 |
638,01 |
4.253,40 |
636,99 |
0,00 |
7.863,01 |
|
April |
10.000,00 |
1.500,00 |
8.500,00 |
34.000,00 |
1.375,00 |
17.013,60 |
638,01 |
4.253,40 |
736,99 |
0,00 |
7.763,01 |
|
May |
10.000,00 |
1.500,00 |
8.500,00 |
42.500,00 |
1.700,00 |
21.267,00 |
638,01 |
4.253,40 |
1.061,99 |
0,00 |
7.438,01 |
|
June |
10.000,00 |
1.500,00 |
8.500,00 |
51.000,00 |
1.700,00 |
25.520,40 |
638,01 |
4.253,40 |
1.061,99 |
0,00 |
7.438,01 |
|
July |
10.000,00 |
1.500,00 |
8.500,00 |
59.500,00 |
1.700,00 |
29.773,80 |
638,01 |
4.253,40 |
1.061,99 |
0,00 |
7.438,01 |
|
August |
10.000,00 |
1.500,00 |
8.500,00 |
68.000,00 |
1.700,00 |
34.027,20 |
739,37 |
4.253,40 |
960,63 |
0,00 |
7.539,37 |
|
September |
10.000,00 |
1.500,00 |
8.500,00 |
76.500,00 |
2.155,00 |
38.280,60 |
850,68 |
4.253,40 |
1.304,32 |
0,00 |
7.195,68 |
|
October |
10.000,00 |
1.500,00 |
8.500,00 |
85.000,00 |
2.295,00 |
42.534,00 |
850,68 |
4.253,40 |
1.444,32 |
0,00 |
7.055,68 |
|
November |
10.000,00 |
1.500,00 |
8.500,00 |
93.500,00 |
2.295,00 |
46.787,40 |
850,68 |
4.253,40 |
1.444,32 |
0,00 |
7.055,68 |
|
December |
10.000,00 |
1.500,00 |
8.500,00 |
102.000,00 |
2.295,00 |
51.040,80 |
850,68 |
4.253,40 |
1.444,32 |
0,00 |
7.055,68 |
|
TOTAL |
120.000,00 |
18.000,00 |
102.000,00 |
102.000,00 |
21.040,00 |
51.040,80 |
8.608,16 |
51.040,80 |
12.431,84 |
0,00 |
89.568,16 |
|
* This amount would be canceled during the declaration |
|||||||||||
|
** Stamp tax is not calculated per the article 3/c of Law no: 3218 |
|||||||||||
The calculation under Law No. 4691 if the wage is within the scope of incentive:
|
WORK UNDER THE LAW NO: 4691 |
|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|
PERIOD |
GROSS WAGE |
SSI PREMIUM |
TAX BASE |
CUMULATIVE TAX BASE |
CALCULATED INCOME TAX |
MINIMUM WAGE CUMULATIVE TAX BASE |
INCOME TAX OVER MINIMUM WAGE |
EXEMPT TAX BASE |
INCOME TAX TO BE DEDUCTED |
STAMP TAX TO BE DEDUCTED |
NET WAGE |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
(h) |
(i) |
(ı) |
(j) |
|
|
January |
10.000,00 |
1.500,00 |
8.500,00 |
8.500,00 |
1.275,00 |
4.253,40 |
638,01 |
4.253,40 |
636,99 |
0,00 |
7.863,01 |
|
February |
10.000,00 |
1.500,00 |
8.500,00 |
17.000,00 |
1.275,00 |
8.506,80 |
638,01 |
4.253,40 |
636,99 |
0,00 |
7.863,01 |
|
March |
10.000,00 |
1.500,00 |
8.500,00 |
25.500,00 |
1.275,00 |
12.760,20 |
638,01 |
4.253,40 |
636,99 |
0,00 |
7.863,01 |
|
April |
10.000,00 |
1.500,00 |
8.500,00 |
34.000,00 |
1.375,00 |
17.013,60 |
638,01 |
4.253,40 |
736,99 |
0,00 |
7.763,01 |
|
May |
10.000,00 |
1.500,00 |
8.500,00 |
42.500,00 |
1.700,00 |
21.267,00 |
638,01 |
4.253,40 |
1.061,99 |
0,00 |
7.438,01 |
|
June |
10.000,00 |
1.500,00 |
8.500,00 |
51.000,00 |
1.700,00 |
25.520,40 |
638,01 |
4.253,40 |
1.061,99 |
0,00 |
7.438,01 |
|
July |
10.000,00 |
1.500,00 |
8.500,00 |
59.500,00 |
1.700,00 |
29.773,80 |
638,01 |
4.253,40 |
1.061,99 |
0,00 |
7.438,01 |
|
August |
10.000,00 |
1.500,00 |
8.500,00 |
68.000,00 |
1.700,00 |
34.027,20 |
739,37 |
4.253,40 |
960,63 |
0,00 |
7.539,37 |
|
September |
10.000,00 |
1.500,00 |
8.500,00 |
76.500,00 |
2.155,00 |
38.280,60 |
850,68 |
4.253,40 |
1.304,32 |
0,00 |
7.195,68 |
|
October |
10.000,00 |
1.500,00 |
8.500,00 |
85.000,00 |
2.295,00 |
42.534,00 |
850,68 |
4.253,40 |
1.444,32 |
0,00 |
7.055,68 |
|
November |
10.000,00 |
1.500,00 |
8.500,00 |
93.500,00 |
2.295,00 |
46.787,40 |
850,68 |
4.253,40 |
1.444,32 |
0,00 |
7.055,68 |
|
December |
10.000,00 |
1.500,00 |
8.500,00 |
102.000,00 |
2.295,00 |
51.040,80 |
850,68 |
4.253,40 |
1.444,32 |
0,00 |
7.055,68 |
|
TOTAL |
120.000,00 |
18.000,00 |
102.000,00 |
102.000,00 |
21.040,00 |
51.040,80 |
8.608,16 |
51.040,80 |
12.431,84 |
0,00 |
89.568,16 |
|
* This amount would be canceled during the declaration |
|||||||||||
|
** Stamp tax is not calculated per the temporary article 2/c of Law no: 4691 |
|||||||||||
The calculation under Law No. 5746 if the wage is within the scope of incentive:
|
WORK UNDER LAW NO: 5746 |
|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|
PERIOD |
GROSS WAGE |
SSI PREMIUM |
TAX BASE |
CUMULATIVE TAX BASE |
CALCULATED INCOME TAX |
MINIMUM WAGE CUMULATIVE TAX BASE |
INCOME TAX OVER MINIMUM WAGE |
EXEMPT TAX BASE |
INCOME TAX TO BE DEDUCTED |
STAMP TAX TO BE DEDUCTED |
NET WAGE |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
(h) |
(i) |
(ı) |
(j) |
|
|
January |
10.000,00 |
1.500,00 |
8.500,00 |
8.500,00 |
1.275,00 |
4.253,40 |
638,01 |
4.253,40 |
636,99 |
0,00 |
7.863,01 |
|
February |
10.000,00 |
1.500,00 |
8.500,00 |
17.000,00 |
1.275,00 |
8.506,80 |
638,01 |
4.253,40 |
636,99 |
0,00 |
7.863,01 |
|
March |
10.000,00 |
1.500,00 |
8.500,00 |
25.500,00 |
1.275,00 |
12.760,20 |
638,01 |
4.253,40 |
636,99 |
0,00 |
7.863,01 |
|
April |
10.000,00 |
1.500,00 |
8.500,00 |
34.000,00 |
1.375,00 |
17.013,60 |
638,01 |
4.253,40 |
736,99 |
0,00 |
7.763,01 |
|
May |
10.000,00 |
1.500,00 |
8.500,00 |
42.500,00 |
1.700,00 |
21.267,00 |
638,01 |
4.253,40 |
1.061,99 |
0,00 |
7.438,01 |
|
June |
10.000,00 |
1.500,00 |
8.500,00 |
51.000,00 |
1.700,00 |
25.520,40 |
638,01 |
4.253,40 |
1.061,99 |
0,00 |
7.438,01 |
|
July |
10.000,00 |
1.500,00 |
8.500,00 |
59.500,00 |
1.700,00 |
29.773,80 |
638,01 |
4.253,40 |
1.061,99 |
0,00 |
7.438,01 |
|
August |
10.000,00 |
1.500,00 |
8.500,00 |
68.000,00 |
1.700,00 |
34.027,20 |
739,37 |
4.253,40 |
960,63 |
0,00 |
7.539,37 |
|
September |
10.000,00 |
1.500,00 |
8.500,00 |
76.500,00 |
2.155,00 |
38.280,60 |
850,68 |
4.253,40 |
1.304,32 |
0,00 |
7.195,68 |
|
October |
10.000,00 |
1.500,00 |
8.500,00 |
85.000,00 |
2.295,00 |
42.534,00 |
850,68 |
4.253,40 |
1.444,32 |
0,00 |
7.055,68 |
|
November |
10.000,00 |
1.500,00 |
8.500,00 |
93.500,00 |
2.295,00 |
46.787,40 |
850,68 |
4.253,40 |
1.444,32 |
0,00 |
7.055,68 |
|
December |
10.000,00 |
1.500,00 |
8.500,00 |
102.000,00 |
2.295,00 |
51.040,80 |
850,68 |
4.253,40 |
1.444,32 |
0,00 |
7.055,68 |
|
TOTAL |
120.000,00 |
18.000,00 |
102.000,00 |
102.000,00 |
21.040,00 |
51.040,80 |
8.608,16 |
51.040,80 |
12.431,84 |
0,00 |
89.568,16 |
|
* This amount would be canceled during the declaration |
|||||||||||
|
** Stamp tax is not calculated per article 3/4 of Law no: 5746 |
|||||||||||
The calculation under Law No. 447 if the wage is within the scope of incentive:
|
WORK UNDER LAW NO: 4447 |
|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|
PERIOD |
GROSS WAGE |
SSI PREMIUM |
TAX BASE |
CUMULATIVE TAX BASE |
CALCULATED INCOME TAX |
MINIMUM WAGE CUMULATIVE TAX BASE |
INCOME TAX OVER MINIMUM WAGE |
EXEMPT TAX BASE |
INCOME TAX TO BE DEDUCTED* |
STAMP TAX TO BE DEDUCTED* |
NET WAGE |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
(h) |
(i) |
(ı) |
(j) |
|
|
January |
10.000,00 |
1.500,00 |
8.500,00 |
8.500,00 |
1.275,00 |
4.253,40 |
638,01 |
4.253,40 |
636,99 |
37,92 |
7.825,09 |
|
February |
10.000,00 |
1.500,00 |
8.500,00 |
17.000,00 |
1.275,00 |
8.506,80 |
638,01 |
4.253,40 |
636,99 |
37,92 |
7.825,09 |
|
March |
10.000,00 |
1.500,00 |
8.500,00 |
25.500,00 |
1.275,00 |
12.760,20 |
638,01 |
4.253,40 |
636,99 |
37,92 |
7.825,09 |
|
April |
10.000,00 |
1.500,00 |
8.500,00 |
34.000,00 |
1.375,00 |
17.013,60 |
638,01 |
4.253,40 |
736,99 |
37,92 |
7.725,09 |
|
May |
10.000,00 |
1.500,00 |
8.500,00 |
42.500,00 |
1.700,00 |
21.267,00 |
638,01 |
4.253,40 |
1.061,99 |
37,92 |
7.400,09 |
|
June |
10.000,00 |
1.500,00 |
8.500,00 |
51.000,00 |
1.700,00 |
25.520,40 |
638,01 |
4.253,40 |
1.061,99 |
37,92 |
7.400,09 |
|
July |
10.000,00 |
1.500,00 |
8.500,00 |
59.500,00 |
1.700,00 |
29.773,80 |
638,01 |
4.253,40 |
1.061,99 |
37,92 |
7.400,09 |
|
August |
10.000,00 |
1.500,00 |
8.500,00 |
68.000,00 |
1.700,00 |
34.027,20 |
739,37 |
4.253,40 |
960,63 |
37,92 |
7.501,45 |
|
September |
10.000,00 |
1.500,00 |
8.500,00 |
76.500,00 |
2.155,00 |
38.280,60 |
850,68 |
4.253,40 |
1.304,32 |
37,92 |
7.157,76 |
|
October |
10.000,00 |
1.500,00 |
8.500,00 |
85.000,00 |
2.295,00 |
42.534,00 |
850,68 |
4.253,40 |
1.444,32 |
37,92 |
7.017,76 |
|
November |
10.000,00 |
1.500,00 |
8.500,00 |
93.500,00 |
2.295,00 |
46.787,40 |
850,68 |
4.253,40 |
1.444,32 |
37,92 |
7.017,76 |
|
December |
10.000,00 |
1.500,00 |
8.500,00 |
102.000,00 |
2.295,00 |
51.040,80 |
850,68 |
4.253,40 |
1.444,32 |
37,92 |
7.017,76 |
|
TOTAL |
120.000,00 |
18.000,00 |
102.000,00 |
102.000,00 |
21.040,00 |
51.040,80 |
8.608,16 |
51.040,80 |
12.431,84 |
455,04 |
89.113,12 |
|
* Since the exemption amount is limited with the income and stamp tax amounts calculated on the minimum wage per the temporary article 21 of the Law no: 4447, there would be no cancelled amount and non-payable amount on the accural |
|||||||||||
The Exemption in Case of The Annual Income Tax Returns
Per Article 9 of this Communiqué;
(1) Due to the income tax exemption being applied during the tax year, this would not be applicable on annual income tax returns. The income tax would need to be calculated over the total income on the annual income tax return, and the income tax amounts before the exemption during the year would be deducted from this total income tax amount.
(2) Regarding the wages that are not taxed via withholding, if the total wage amount is not higher than the annual minimum wage, that wage amount would not be declared via an annual income tax return. If the amount is higher than the minimum wage, the total amount would need to be declared, and the income tax amount calculated over the annual minimum wage would need to be exempted.
Example 13: The employee (A) receives a monthly wage amount of gross 10,000 TRY.
Since the total tax base is higher than the fourth bracket of the income tax tariff (880,000 TRY for 2022), the employee would need to submit a personal annual income tax return to the tax office.
The calculations for the employee (A) would be as below:
|
EMPLOYER (Z) |
|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|
PERIOD |
GROSS WAGE |
SSI PREMIUM |
TAX BASE |
CUMULATIVE TAX BASE |
CALCULATED INCOME TAX |
MINIMUM WAGE CUMULATIVE TAX BASE |
INCOME TAX OVER MINIMUM WAGE |
EXEMPT TAX BASE |
INCOME TAX TO BE DEDUCTED |
STAMP TAX TO BE DEDUCTED |
NET WAGE |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
(h) |
(i) |
(ı) (a-5004)*0.00759 |
(j) |
|
|
January |
100.000,00 |
5.629,50 |
94.370,50 |
94.370,50 |
18.980,04 |
4.253,40 |
638,01 |
4.253,40 |
18.342,03 |
721,02 |
75.307,46 |
|
February |
100.000,00 |
5.629,50 |
94.370,50 |
188.741,00 |
25.480,04 |
8.506,80 |
638,01 |
4.253,40 |
24.842,03 |
721,02 |
68.807,46 |
|
March |
100.000,00 |
5.629,50 |
94.370,50 |
283.111,50 |
28.128,96 |
12.760,20 |
638,01 |
4.253,40 |
27.490,95 |
721,02 |
66.158,54 |
|
April |
100.000,00 |
5.629,50 |
94.370,50 |
377.482,00 |
33.029,68 |
17.013,60 |
638,01 |
4.253,40 |
32.391,67 |
721,02 |
61.257,82 |
|
May |
100.000,00 |
5.629,50 |
94.370,50 |
471.852,50 |
33.029,68 |
21.267,00 |
638,01 |
4.253,40 |
32.391,67 |
721,02 |
61.257,82 |
|
June |
100.000,00 |
5.629,50 |
94.370,50 |
566.223,00 |
33.029,68 |
25.520,40 |
638,01 |
4.253,40 |
32.391,67 |
721,02 |
61.257,82 |
|
July |
100.000,00 |
5.629,50 |
94.370,50 |
660.593,50 |
33.029,68 |
29.773,80 |
638,01 |
4.253,40 |
32.391,67 |
721,02 |
61.257,82 |
|
August |
100.000,00 |
5.629,50 |
94.370,50 |
754.964,00 |
33.029,68 |
34.027,20 |
739,37 |
4.253,40 |
32.290,31 |
721,02 |
61.359,18 |
|
September |
100.000,00 |
5.629,50 |
94.370,50 |
849.334,50 |
33.029,67 |
38.280,60 |
850,68 |
4.253,40 |
32.178,99 |
721,02 |
61.470,49 |
|
October |
100.000,00 |
5.629,50 |
94.370,50 |
943.705,00 |
36.214,93 |
42.534,00 |
850,68 |
4.253,40 |
35.364,25 |
721,02 |
58.285,24 |
|
November |
100.000,00 |
5.629,50 |
94.370,50 |
1.038.075,50 |
37.748,20 |
46.787,40 |
850,68 |
4.253,40 |
36.897,52 |
721,02 |
56.751,96 |
|
December |
100.000,00 |
5.629,50 |
94.370,50 |
1.132.446,00 |
37.748,20 |
51.040,80 |
850,68 |
4.253,40 |
36.897,52 |
721,02 |
56.751,96 |
|
TOTAL |
1.200.000,00 |
67.554,00 |
1.132.446,00 |
1.132.446,00 |
382.478,40 |
51.040,80 |
8.608,16 |
51.040,80 |
373.870,24 |
8.652,24 |
749.923,52 |
|
* 2022 SSI Ceiling is taken into account as 37.530 TRY |
|||||||||||
|
ANNUAL INCOME TAX RETURN OF EMPLOYEE (A) |
|||||
|---|---|---|---|---|---|
|
GROSS WAGE (TRY) |
SSI PREMIUM (TRY) |
TAX BASE (TRY) |
CALCULATED INCOME TAX (TRY) |
EXEMPTION (TRY) |
TAX TO BE PAID (TRY) |
|
1.200.000,00 |
67.554,00 |
1.132.446,00 |
382.478,40 |
382.478,40 |
0,00 |
Example 14: The employee (B) receives a wage amount of gross 10,000 TRY from employer (C) and gross 8,000 TRY from employer (D).
Since the wage amount from the second employer is higher than the second bracket of the income tax tariff (70,000 TRY for 2022), the employee would need to declare a personal annual income tax return.
The monthly calculation and the annual income tax return declaration would be as below:
|
TAXATION DONE BY THE EMPLOYER (C) ON 2022 |
|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|
PERIOD |
GROSS WAGE |
SSI PREMIUM |
TAX BASE |
CUMULATIVE TAX BASE |
CALCULATED INCOME TAX |
MINIMUM WAGE CUMULATIVE TAX BASE |
INCOME TAX OVER MINIMUM WAGE |
EXEMPT TAX BASE |
INCOME TAX TO BE DEDUCTED |
STAMP TAX TO BE DEDUCTED |
NET WAGE |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
(h) |
(i) |
(ı) (a-5004)*0.00759 |
(j) |
|
|
January |
10.000,00 |
1.500,00 |
8.500,00 |
8.500,00 |
1.275,00 |
4.253,40 |
638,01 |
4.253,40 |
636,99 |
37,92 |
7.825,09 |
|
February |
10.000,00 |
1.500,00 |
8.500,00 |
17.000,00 |
1.275,00 |
8.506,80 |
638,01 |
4.253,40 |
636,99 |
37,92 |
7.825,09 |
|
March |
10.000,00 |
1.500,00 |
8.500,00 |
25.500,00 |
1.275,00 |
12.760,20 |
638,01 |
4.253,40 |
636,99 |
37,92 |
7.825,09 |
|
April |
10.000,00 |
1.500,00 |
8.500,00 |
34.000,00 |
1.375,00 |
17.013,60 |
638,01 |
4.253,40 |
736,99 |
37,92 |
7.725,09 |
|
May |
10.000,00 |
1.500,00 |
8.500,00 |
42.500,00 |
1.700,00 |
21.267,00 |
638,01 |
4.253,40 |
1.061,99 |
37,92 |
7.400,09 |
|
June |
10.000,00 |
1.500,00 |
8.500,00 |
51.000,00 |
1.700,00 |
25.520,40 |
638,01 |
4.253,40 |
1.061,99 |
37,92 |
7.400,09 |
|
July |
10.000,00 |
1.500,00 |
8.500,00 |
59.500,00 |
1.700,00 |
29.773,80 |
638,01 |
4.253,40 |
1.061,99 |
37,92 |
7.400,09 |
|
August |
10.000,00 |
1.500,00 |
8.500,00 |
68.000,00 |
1.700,00 |
34.027,20 |
739,37 |
4.253,40 |
960,63 |
37,92 |
7.501,45 |
|
September |
10.000,00 |
1.500,00 |
8.500,00 |
76.500,00 |
2.155,00 |
38.280,60 |
850,68 |
4.253,40 |
1.304,32 |
37,92 |
7.157,76 |
|
October |
10.000,00 |
1.500,00 |
8.500,00 |
85.000,00 |
2.295,00 |
42.534,00 |
850,68 |
4.253,40 |
1.444,32 |
37,92 |
7.017,76 |
|
November |
10.000,00 |
1.500,00 |
8.500,00 |
93.500,00 |
2.295,00 |
46.787,40 |
850,68 |
4.253,40 |
1.444,32 |
37,92 |
7.017,76 |
|
December |
10.000,00 |
1.500,00 |
8.500,00 |
102.000,00 |
2.295,00 |
51.040,80 |
850,68 |
4.253,40 |
1.444,32 |
37,92 |
7.017,76 |
|
TOTAL |
120.000,00 |
18.000,00 |
102.000,00 |
102.000,00 |
21.040,00 |
51.040,80 |
8.608,16 |
51.040,80 |
12.431,84 |
455,04 |
89.113,12 |
|
TAXATION DONE BY THE EMPLOYER (D) ON 2022 |
|||||||
|---|---|---|---|---|---|---|---|
|
PERIOD |
GROSS WAGE |
SSI PREMIUM |
TAX BASE |
CUMULATIVE TAX BASE |
CALCULATED INCOME TAX |
STAMP TAX TO BE DEDUCTED |
NET WAGE |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) a*0.00759 |
(g) |
|
|
January |
8.000,00 |
1.200,00 |
6.800,00 |
6.800,00 |
1.020,00 |
60,72 |
5.719,28 |
|
February |
8.000,00 |
1.200,00 |
6.800,00 |
13.600,00 |
1.020,00 |
60,72 |
5.719,28 |
|
March |
8.000,00 |
1.200,00 |
6.800,00 |
20.400,00 |
1.020,00 |
60,72 |
5.719,28 |
|
April |
8.000,00 |
1.200,00 |
6.800,00 |
27.200,00 |
1.020,00 |
60,72 |
5.719,28 |
|
May |
8.000,00 |
1.200,00 |
6.800,00 |
34.000,00 |
1.120,00 |
60,72 |
5.619,28 |
|
June |
8.000,00 |
1.200,00 |
6.800,00 |
40.800,00 |
1.360,00 |
60,72 |
5.379,28 |
|
July |
8.000,00 |
1.200,00 |
6.800,00 |
47.600,00 |
1.360,00 |
60,72 |
5.379,28 |
|
August |
8.000,00 |
1.200,00 |
6.800,00 |
54.400,00 |
1.360,00 |
60,72 |
5.379,28 |
|
September |
8.000,00 |
1.200,00 |
6.800,00 |
61.200,00 |
1.360,00 |
60,72 |
5.379,28 |
|
October |
8.000,00 |
1.200,00 |
6.800,00 |
68.000,00 |
1.360,00 |
60,72 |
5.379,28 |
|
November |
8.000,00 |
1.200,00 |
6.800,00 |
74.800,00 |
1.696,00 |
60,72 |
5.043,28 |
|
December |
8.000,00 |
1.200,00 |
6.800,00 |
81.600,00 |
1.836,00 |
60,72 |
4.903,28 |
|
TOTAL |
96.000,00 |
14.400,00 |
81.600,00 |
81.600,00 |
15.532,00 |
728,64 |
65.339,36 |
|
ANNUAL INCOME TAX RETURN OF EMPLOYEE (B) |
||||||
|---|---|---|---|---|---|---|
|
EMPLOYER |
GROSS WAGE (TRY) |
SSI PREMIUM (TRY) |
TAX BASE (TRY) |
CALCULATED INCOME TAX (TRY) |
EXEMPTION (TRY) |
TAX TO BE PAID (TRY) |
|
(C) |
120.000,00 |
18.000,00 |
102.000,00 |
0,00 |
21.040,00 |
|
|
(D) |
96.000,00 |
14.400,00 |
81.600,00 |
0,00 |
15.532,00 |
|
|
TOTAL |
216.000,00 |
32.400,00 |
183.600,00 |
43.072,00 |
36.572,00 |
6.500,00 |
Example 15: Employee E has received a gross wage amount of 15,000 TRY from employer F, and he has terminated his contract on Jul 15, 2022. He has started new employment on Jul 16, 2022, under employer G, and his wage amount is gross 20,000 TRY.
Since the wage amount from the second employer is higher than the second bracket of income tax tariff, he would need to submit an annual income tax return.The calculations would be as below:
|
TAXATION DONE BY THE EMPLOYER (F) ON 2022 |
|||||||||||
|
PERIOD |
GROSS WAGE |
SSI PREMIUM |
TAX BASE |
CUMULATIVE TAX BASE |
CALCULATED INCOME TAX |
MINIMUM WAGE CUMULATIVE TAX BASE |
INCOME TAX OVER MINIMUM WAGE |
EXEMPT TAX BASE |
INCOME TAX TO BE DEDUCTED |
STAMP TAX TO BE DEDUCTED |
NET WAGE |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
(h) |
(i) |
(ı) (a-5004)*0.00759 |
(j) |
|
|
January |
15.000,00 |
2.250,00 |
12.750,00 |
12.750,00 |
1.912,50 |
4.253,40 |
638,01 |
4.253,40 |
1.274,49 |
75,87 |
11.399,64 |
|
February |
15.000,00 |
2.250,00 |
12.750,00 |
25.500,00 |
1.912,50 |
8.506,80 |
638,01 |
4.253,40 |
1.274,49 |
75,87 |
11.399,64 |
|
March |
15.000,00 |
2.250,00 |
12.750,00 |
38.250,00 |
2.225,00 |
12.760,20 |
638,01 |
4.253,40 |
1.586,99 |
75,87 |
11.087,14 |
|
April |
15.000,00 |
2.250,00 |
12.750,00 |
51.000,00 |
2.550,00 |
17.013,60 |
638,01 |
4.253,40 |
1.911,99 |
75,87 |
10.762,14 |
|
May |
15.000,00 |
2.250,00 |
12.750,00 |
63.750,00 |
2.550,00 |
21.267,00 |
638,01 |
4.253,40 |
1.911,99 |
75,87 |
10.762,14 |
|
June |
15.000,00 |
2.250,00 |
12.750,00 |
76.500,00 |
3.005,00 |
25.520,40 |
638,01 |
4.253,40 |
2.366,99 |
75,87 |
10.307,14 |
|
July |
7.500,00 |
1.125,00 |
6.375,00 |
82.875,00 |
1.721,25 |
29.773,80 |
638,01 |
4.253,40 |
1.083,24 |
18,94 |
5.272,82 |
|
TOTAL |
97.500,00 |
14.625,00 |
82.875,00 |
82.875,00 |
15.876,25 |
29.773,80 |
4.466,07 |
29.773,80 |
11.410,18 |
474,16 |
70.990,66 |
|
TAXATION DONE BY THE EMPLOYER (G) ON 2022 |
|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|
PERIOD |
GROSS WAGE |
SSI PREMIUM |
TAX BASE |
CUMULATIVE TAX BASE |
CALCULATED INCOME TAX |
MINIMUM WAGE CUMULATIVE TAX BASE |
INCOME TAX OVER MINIMUM WAGE |
EXEMPT TAX BASE |
INCOME TAX TO BE DEDUCTED |
STAMP TAX TO BE DEDUCTED |
NET WAGE |
|
(a) |
(b) (a*%15) |
(c) (a-b) |
(d) |
(e) |
(f) |
(g) |
(h) |
(i) |
(ı) (a-5004)*0.00759 |
(j) |
|
|
July |
10.000,00 |
1.500,00 |
8.500,00 |
8.500,00 |
1.275,00 |
0,00 |
0,00 |
0,00 |
1.275,00 |
75,90 |
7.149,10 |
|
August |
20.000,00 |
3.000,00 |
17.000,00 |
25.500,00 |
2.550,00 |
4.253,40 |
638,01 |
4.253,40 |
1.911,99 |
113,82 |
14.974,19 |
|
September |
20.000,00 |
3.000,00 |
17.000,00 |
42.500,00 |
3.075,00 |
8.506,80 |
638,01 |
4.253,40 |
2.436,99 |
113,82 |
14.449,1 |
|
October |
20.000,00 |
3.000,00 |
17.000,00 |
59.500,00 |
3.400,00 |
12.760,20 |
638,01 |
4.253,40 |
2.761,99 |
113,82 |
14.124,19 |
|
November |
20.000,00 |
3.000,00 |
17.000,00 |
76.500,00 |
3.855,00 |
17.013,60 |
638,01 |
4.253,40 |
3.216,99 |
113,82 |
13.669,19 |
|
December |
20.000,00 |
3.000,00 |
17.000,00 |
93.500,00 |
4.590,00 |
21.267,00 |
638,01 |
4.253,40 |
3.951,99 |
113,82 |
12.934,19 |
|
TOTAL |
110.000,00 |
16.500,00 |
93.500,00 |
93.500,00 |
18.745,00 |
21.267,00 |
3.190,05 |
21.267,00 |
15.554,95 |
645,00 |
77.300,05 |
|
ANNUAL INCOME TAX RETURN OF EMPLOYEE (E) |
||||||
|---|---|---|---|---|---|---|
|
EMPLOYER |
GROSS WAGE (TRY) |
SSI PREMIUM (TRY) |
TAX BASE (TRY) |
CALCULATED INCOME TAX (TRY) |
EXEMPTION (TRY) |
TAX TO BE PAID (TRY) |
|
(F) |
97.500,00 |
14.625,00 |
82.875,00 |
0 |
15.876,25 |
0 |
|
(G) |
110.000,00 |
16.500,00 |
93.500,00 |
0 |
18.745,00 |
0 |
|
TOPLAM |
207.500,00 |
31.125,00 |
176.375,00 |
41.121,25 |
34.621,25 |
6.500,00 |
Example 16: Employee has a monthly wage amount of gross 7,000 TRY, which is not taxed via withholding.
Due to the fact that these wages are not taxed via withholding, the employee would need to submit a personal annual income tax return.
The annual income tax return declaration would be as below:
|
ANNUAL INCOME TAX RETURN OF EMPLOYEE (H) |
||||||
|---|---|---|---|---|---|---|
|
GROSS WAGE (TRY) |
SSI PREMIUM (TRY) |
TAX BASE (TRY) |
CALCULATED INCOME TAX (TRY) |
EXEMPTED TAX BASE (TRY) |
TAX ON MINIMUM WAGE (TRY) |
TAX TO BE PAID (TRY) |
|
84.000,00 |
12.600,00 |
71.400,00 |
12.778,00 |
51.040,80 |
8.608,16 |
4.169,84 |
Payroll and Calculations
Per Article 10 of the Communiqué, the payrolls can be prepared freely provided that the calculations are done based on the statements on this Communiqué.
The Status of The Other Employment Types
Per Article 11 of the Communiqué:
There is no requirement to withhold taxes for the below employee types. Accordingly, their wages are determined under the wages which are not subject to withholding:
a) The employee works under traders whose earnings are determined in a simple entry.
b) Special drivers,
c) Construction employees hired by private construction owners,
ç) Employees work under the owner of immovable asset,
There is no need to process tax cards for the employees working under Article 64 of the Income Tax Law. The wages are determined as the wages not subject to withholding tax.
If the total annual wage amount of the above employees as of 01.01.2022 is not higher than the annual minimum wage amount, there would be no need to file an annual income tax return.
If the annual wage amount is higher than the annual minimum wage amount, the total income would need to be declared via the annual income tax return, and the exemption amount would need to be deducted on the tax return.
Example 17: The employee (I) who works under the employer subject to simple entry has a monthly gross wage income amount of 5,004 TRY.
Since the annual wage amount is not higher than the annual minimum wage amount, there would be no need to submit an annual income tax return.
Example 18: The employee (İ) who works under the employer subject to simple entry has a monthly gross wage income of 6,000 TRY.
The employee would need to submit an annual income tax return, and the calculation would be as below:
|
ANNUAL INCOME TAX RETURN OF EMPLOYEE (İ) |
||||||
|---|---|---|---|---|---|---|
|
GROSS WAGE (TRY) |
SSI PREMIUM (TRY) |
TAX BASE (TRY) |
CALCULATED INCOME TAX (TRY) |
EXEMPT TAX BASE (TRY) |
INCOME TAX OF MINIMUM WAGE (TRY) |
INCOME TAX TO BE PAID (TRY) |
|
72.000,00 |
10.800,00 |
61.200,00 |
10.640,00 |
51.040,80 |
8.608,16 |
2.031,84 |
You can reach the related Law via the link (In Turkish.)
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
