Social Security Institution has published a new regulation regarding the details of the electronic notification process.

You can find the details below:

What is an electronic notification?

E-notification is the submission of the documents via electronic environment to the relevant parties, employers.

What is an electronic notification address?

The electronic environment is used for the electronic document transfer or electronic notifications made by the Social Security Institution under the e-Government portal.

Are electronic notifications recorded?

All notifications are kept under records by the SSI.

Which documents are notified/sent via electronic environment?

All documents located in the relevant legislations are notified/sent via electronic environment.

Social Security Institution has made an amendment on the SSI registration portal with regards to the foreign employees.

Per that amendment;

For the employees who are citizens of the countries that have no bilateral social security agreement with Türkiye, the code 12 (In Turkish; 12-U.Söz.Olmayan Yab. Uyrk.Sigortalı) would need to be selected for SSI registration. Otherwise, the SSI registration portal does not allow to complete the registration.

For the employees who are citizens of the countries that have bilateral social security agreement with Türkiye, the code 0 (In Turkish; 0-Tüm Sigorta Kolları (Zorunlu)) would need to be selected for SSI registration.

Annual income tax returns for 2021 income will be submitted to the relevant tax offices in March 2022. (The deadline is March 31, 2022.)

All incomes subject to annual income tax return should be declared for the following income elements listed in Article 2 of the Income Tax Law. You can find the details for the annual income tax return obligation for wages below:

Components of Income:

1. Commercial earnings,
2. Agricultural earnings,
3. Wages,
4. Self-employment earnings,
5. Revenue from real estate, immovable assets
6. Revenue from securities, movable assets
7. Other earnings and revenue.

State Council Tax Cases Court has published a decision (E: 2020/17, K: 2021/2) regarding the taxation of the notice payments.

Per the published decision, the notice payments paid under mutual agreements before March 27, 2018 would be deemed as wage per Article 61 of Income Tax Law No. 193. Accordingly, the notice payments would be subject to taxation.