Do people paid by more than one employer have to file a return?
Annual income tax returns for people paid by two or more employers in the same year: thresholds, how the calculation works, an example and points to watch.
If you work at one company during the day and teach somewhere else in the evenings, or you changed jobs during the year and were paid by two different employers, this article is for you. Even though tax was deducted from your wages every month, you may have to file a return at the end of the year.
Why does additional tax arise?
Income tax is progressive: as annual income grows, it moves into higher brackets. Each employer, however, sees only the wages it pays and starts the tax from the first bracket. When two employers both use the 15% and 20% brackets, less tax is deducted than total income would require. The annual return closes this gap.
Thresholds for 2026
| Situation | Is a return required? |
|---|---|
| One employer, total wages do not exceed TRY 5,300,000 | No |
| One employer, total wages exceed TRY 5,300,000 | Yes |
| More than one employer, total from the second and subsequent employers does not exceed TRY 400,000 and the overall total does not exceed TRY 5,300,000 | No |
| More than one employer, total from the second and subsequent employers exceeds TRY 400,000 | Yes, all wages are declared |
The thresholds are linked to the second and fourth brackets of the wage tariff in article 103 of the Income Tax Law and are updated every year. The taxpayer chooses which employer counts as the "first"; treating the employer paying the highest wage as the first is usually advantageous for staying below the filing threshold.
Example
Suppose that in 2026 you earn TRY 900,000 gross wages (tax base) from company A and TRY 450,000 from company B. Because the TRY 450,000 from the second employer exceeds the TRY 400,000 threshold, both wages are declared. A simplified calculation, leaving out exemptions and deductions:
| Tax | |
|---|---|
| Deducted by A (on TRY 900,000) | TRY 205,500 |
| Deducted by B (on TRY 450,000) | TRY 84,000 |
| Total deducted | TRY 289,500 |
| Calculated on the total of TRY 1,350,000 | TRY 327,000 |
| Difference payable with the return | TRY 37,500 |
The actual calculation also takes into account the minimum wage exemption, social security premiums and other deductions; for a rough calculation with your own figures, use the income tax bracket tool.
How is the return filed?
- The return is filed in March of the year after the wages were earned; the tax is paid in two instalments, in March and July.
- GİB's Pre-filled Return (Hazır Beyan) system brings in, on your behalf, the wages employers reported in their withholding returns. You only need to check the information and complete anything missing.
- The tax deducted by employers is credited on the return; only the difference is paid.
General guide to the annual return: Annual income tax return
Points to watch
- Changing jobs during the year also counts as "more than one employer". If you worked at one company from January to June and at another from July to December, check the thresholds in the same way.
- Telling your new employer about your previous wages is not mandatory; the new employer again starts the tax from the first bracket. The difference shows up on the return, so be prepared to pay at the end of the year.
- Extra teaching fees, attendance fees and board fees are also wages and enter this calculation: Board attendance fee
Legal basis: Income Tax Law No. 193 arts. 61, 86/1-b, 103.