Withholding and premium return: what is reported and how are errors corrected?
Which payments go on the withholding and premium return (MPHB), filing and payment deadlines, common mistakes and how errors in the tax and SGK sections are corrected.
The withholding and premium return (muhtasar ve prim hizmet beyannamesi, MPHB) combines two separate obligations in one document: the taxes you withheld from wages and other payments and your employees' SGK premium days and earnings. If you paid wages to an employee during a month, or made payments against rent or a self-employment receipt, you file this return.
What goes on the return?
| Payment | What is reported |
|---|---|
| Wages | Income tax and stamp duty deductions; SGK premium days and earnings |
| Business rent (to an individual) | 20% withholding |
| Self-employment payments | 20% withholding |
| Dividend distribution | 15% withholding |
| Payments to exempt tradesmen against an expense voucher | 2%, 5% or 10% withholding |
| Payments to an internet advertising provider abroad | 15% withholding |
If you have no employees and only made payments subject to withholding, the return is filed with the tax section only. No return is filed for a month in which you made no payment subject to withholding.
Deadline
Employers on the monthly filing period file the return by the evening of the 26th of the month following the month of payment; the tax is paid the same day. SGK premiums are paid by the end of the following month. Some employers with few employees can file the withholding return quarterly by petitioning the tax office; the SGK notification, however, is made every month. Current dates: tax calendar
Preparation checklist
- Have gross pay, deductions and net payment on the payroll been checked? Payslip check
- Have hirings and departures and the reasons for missing days (sick leave, unpaid leave) been entered with the correct codes? Missing day codes
- Are the minimum wage exemption and incentive codes appropriate? SGK incentives
- Has withholding on rent and self-employment payments been entered in the right month according to the payment date? Withholding is declared in the month the payment is made or credited to the account.
When an error is found: two separate routes
The two sections of the return follow different rules for correcting errors.
Tax section. If you notice an under-declared withholding or deduction, you file a corrective return. If you correct it on your own before the tax administration learns of it and pay in line with the conditions, you benefit from the voluntary disclosure provisions: Voluntary disclosure petition
SGK section. A supplementary document is filed for an employee or days reported short, and a cancellation document for excess or incorrect reporting. Filing a supplementary document after the legal deadline may lead to an administrative fine; however, for documents filed voluntarily, the fine is lower than for cases found by the Institution. Details: SGK administrative fines · SGK fine calculator
Common mistakes
- Calculating rent withholding on the net paid to the landlord. Withholding is calculated on the gross rent: Rent withholding
- Entering 30 days for an employee who started during the month. Days are counted from the start date to the end of the month.
- Not reporting a month in which wages were not paid. If wages accrued, SGK notification is required even if no payment was made.
- Forgetting dividend withholding in the month of the distribution resolution. Withholding arises on the date the dividend distribution resolution is passed.
Legal basis: Income Tax Law No. 193 arts. 94 and 98; Law No. 5510 art. 86; 2026 tax calendar.