Number: 100

Date: 31/10/2022

Title:

Explanations have been made regarding obtaining wages from multiple employers in terms of public administrations and private sector.


With the Income Tax General Communique with serial number 321 published in the Official Gazette dated October 30, 2022, explanations have been made on the taxation of wages obtained from more than one employer in public administrations and private sector.

- In accordance with article 1 of the Communique, in the event that wages are collected from more than one public administration within the scope of the general budget at the same time or in case of transfer from one of these public administrations to another, examples and explanations regarding the evaluation of the wages received within the scope of the legislation have been amended.

- In accordance with article 2 of the Communique, an explanation has been made regarding taking into account the cumulative base in terms of wage income obtained from multiple private sector employers simultaneously within a year. Accordingly, wage income obtained from multiple employers simultaneosly within a year can be subject to withholding through taking into account the cumulative base provided that employee requests and employers accepts to do so.

The communique has entered into force on its publication date (October 30, 2022).


Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.
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