The Turkish Revenue Administration has published a new Communiqué (no:319) with regards to the wage / employment income.
Per the article 4 of the Communiqué, the income tax exemption implementation would be as below:
The income tax base which is calculated by deducting the social security premiums from the gross wage, would be exempted from income tax.
If the employee receive wage from more than one employer, the exemption would be applicable for the highest wage.
This exemption would also be applicable for the wage earnings of the board members, experts, official mediators, sport referees.
If the employee receives wage from more than one employer, the employee would be responsible to inform the employer about that situation.
Per the article 7; if the employee receives 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 to inform the employer about that situation. If the employee receives equal wage amounts from all employers, it can be determined the employer for exemption freely.
The employer can request information from the employee.
Especially, for the employees receive attendance allowances or wages from more than one employer, the employers can request a confirmation from the employee for the income tax exemption application on payroll.
The employee can confirm if the income tax exemption is applied on the other employer's payroll or not. This confirmation would need to be done in writing.
If the employees do not inform the employers upon request, the employers can inform the employees not to apply the income tax exemption on their payrolls.
If the wage amounts are the same on all employers, the employees can determine the employer freely to apply income tax exemption. The employees are still to be responsible to inform the employers in writing about that situation and their choices.
You can reach the related Communiqué via the link. (In Turkish)
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