Withholding and Social Security Contribution Return

The Withholding and Social Security Contribution Return has been in force in Türkiye as of 1 July 2020.

What is the Withholding and Social Security Contribution Return?

It is a unified return created by merging the withholding tax return with the monthly social security contribution and employment information submission.

Types of Withholding and Social Security Contribution Return

If a Second Password Is Obtained

Employers may obtain a second Online Tax Portal password from their Tax Offices, taking into account wage confidentiality and other relevant factors.

Upon receipt of the second password, the unified return is divided into the following two forms:

FORM 1003B

Accessible with the second password.

This form includes only social security contribution information and income tax amounts related to salaries.

FORM 1003A

Accessible with the password currently used for the Online Tax Portal.

This form is used for all tax returns except income tax amounts related to salaries.

If a Second Password Is Not Obtained

In this case, the withholding tax return is not separated into Forms 1003A and 1003B.

Employers/taxpayers submit their social security contribution and employment information together with the withholding tax return they have already submitted.

Actions to Obtain a Second Password

Employers who wish to submit their social security contribution returns and salary information through a separate form (Form 1003B) must apply to their Tax Office to obtain a user code and second password, in addition to their existing e-Declaration system password.

The application is made using the form titled “Request Form for the Electronic Submission of the Withholding and Social Security Contribution Return”, which is attached to Circular No. VUK-122/2020-1. In addition to the “0003 Income Withholding Tax” obligation, taxpayers who are authorized to submit their own returns must also register the “0095 Withholding and Social Security Contribution Return” in the Tax Office systems.

For more detailed information, please refer to the Withholding and Social Security Contribution Return Editing Guide.

Withholding and Social Security Contribution Return