What is the MUHSGK declaration?
MUHSGK stands for Muhtasar ve Prim Hizmet Beyannamesi, the combined withholding tax and social security premium declaration. Every month, employers in Turkey use it to report the income tax and stamp tax withheld from employees' wages to GİB (Gelir İdaresi Başkanlığı, the Revenue Administration) and to report social security contributions and service days to SGK (Sosyal Güvenlik Kurumu, the Social Security Institution). The withholding tax return and the monthly premium and service document, which used to be filed separately, are merged into this single declaration.
The declaration has one line per employee: identity details, days worked, earnings subject to contributions, the income tax base, tax withheld and exemptions applied. In effect, MUHSGK is your monthly payroll as seen by the authorities. If payroll is right, the declaration will largely be right; an error in payroll flows straight into the filing. For international companies with a Turkish entity, this is usually the most important monthly compliance deadline.
When is the MUHSGK declaration due?
The MUHSGK declaration is due by the 26th of the following month. For example, the declaration for January wages must be submitted by 26 February. If the deadline falls on a public holiday, it moves to the next working day.
| Pay period | Filing deadline |
|---|---|
| January | 26 February |
| February | 26 March |
| March | 26 April |
| December | 26 January (following year) |
Tax accrued on the declaration is generally paid within the filing period. SGK premium payment deadlines, and different filing periods for some taxpayer groups (such as quarterly filing), may also apply; confirm the current rules in the latest GİB and SGK announcements.
Who files MUHSGK?
Employers that pay wages and withhold tax from them, or that employ insured workers, file MUHSGK. The declaration is prepared per workplace; companies with more than one SGK workplace registration number report each workplace separately. Other payments subject to withholding, such as freelance fees or rent, are also reported in the withholding section.
In practice, the declaration is usually submitted by the company's certified public accountant (mali müşavir). Foreign-owned companies often outsource this to a local accounting firm. HR and payroll's job is to deliver accurate, timely payroll data that the filing is built on.
What information does the declaration contain?
The employee-level section of MUHSGK includes:
- Identity details: Turkish ID number (or foreign national ID number), first name and surname.
- Document type: set by the employee's insurance status (for example, covered by all insurance branches, or a retiree who continues to work).
- Law number: the relevant law number if an incentive is claimed.
- Premium days and missing days: days worked in the month; if fewer than 30, the number of missing days and the reason.
- Earnings subject to contributions: the amount on which SGK premiums are calculated (between the floor of TRY 33,030 and the ceiling of TRY 297,270).
- Income tax base and withholding: tax base, calculated tax, exemption applied and tax withheld.
- Stamp tax: stamp tax withheld.
- Start and leaving dates: for employees who joined or left during the month.
Missing-day reporting (unpaid leave, sick leave, absence and so on) is where errors happen most. If the reason for a missing day is coded incorrectly, SGK records and payroll will not match. See our unpaid and sick leave payroll guide for details.
How do you prepare MUHSGK step by step?
1. Close the timesheet
At month end, finalise days worked, leave, sick days and overtime. Payroll prepared before the timesheet is closed may need correction after filing. See our timesheet guide for Turkey.
2. Run and check payroll
Calculate gross pay, SGK contributions, income tax, the minimum wage exemption and stamp tax. Check that the cumulative tax base has been carried forward correctly and that new joiners start from zero. See our payroll calculation guide and the payroll parameters page.
3. Identify incentives
If you are claiming an incentive, select the correct law number for each employee. Because conditions change, check current conditions in the latest SGK announcement. See our social security incentives guide.
4. Prepare the declaration data
Export the data in declaration format from your payroll software, or fill in the declaration through GİB's Hazır Beyan system or e-Beyanname. e-Beyanname is GİB's electronic filing channel used by accountants and companies; Hazır Beyan is a GİB application that presents some declarations pre-filled. Before uploading the file your payroll software generates, check that headcount and totals match payroll.
5. Run pre-submission checks
The system flags formatting errors before submission. Also check manually: do headcount, total contribution earnings, total income tax and total stamp tax match the payroll summary?
6. Submit and obtain the accrual
Once the declaration is accepted, an accrual (tahakkuk) is generated for tax and for SGK. The accrual slip shows the tax payable and, on the SGK side, the premium amounts. Archive the accrual slip and the accepted declaration.
7. Make the payment
Pay the accrued tax and SGK premiums on time. Keep payment receipts in the payroll file for that period.
Worked example: from payroll to MUHSGK figures
Consider a workplace with two employees in January 2026: one on a gross salary of TRY 60,000 and one on the minimum wage (gross TRY 33,030). Both worked 30 days, no incentive is claimed and the employer, which is outside manufacturing, uses the 2-point Treasury discount, so it pays an SGK employer share of 19.75% instead of 21.75%. In manufacturing the discount is 5 points (pay 16.75%); the employer SGK share would then total TRY 15,582.53 and the SGK accrual TRY 31,397.63.
| Item | Employee A (TRY 60,000) | Employee B (TRY 33,030) | Total |
|---|---|---|---|
| Premium days | 30 | 30 | 60 |
| Earnings subject to contributions | TRY 60,000.00 | TRY 33,030.00 | TRY 93,030.00 |
| SGK employee share (14%) | TRY 8,400.00 | TRY 4,624.20 | TRY 13,024.20 |
| Unemployment employee share (1%) | TRY 600.00 | TRY 330.30 | TRY 930.30 |
| SGK employer share (19.75%) | TRY 11,850.00 | TRY 6,523.43 | TRY 18,373.43 |
| Unemployment employer share (2%) | TRY 1,200.00 | TRY 660.60 | TRY 1,860.60 |
| Income tax base | TRY 51,000.00 | TRY 28,075.50 | TRY 79,075.50 |
| Income tax payable | TRY 3,438.67 | TRY 0.00 | TRY 3,438.67 |
| Stamp tax payable | TRY 204.70 | TRY 0.00 | TRY 204.70 |
The accruals after filing can be summarised as:
- Tax accrual: TRY 3,438.67 income tax + TRY 204.70 stamp tax = TRY 3,643.37.
- SGK accrual: 13,024.20 + 930.30 + 18,373.43 + 1,860.60 = TRY 34,188.53.
For Employee B on the minimum wage, income tax and stamp tax are zero under the minimum wage exemption, but the employee still appears on the declaration with the tax base and exemption. For Employee A, the January income tax of TRY 7,650 is reduced by the TRY 4,211.33 exemption, and the TRY 455.40 stamp tax is reduced by the TRY 250.70 exemption.
Checking the totals in Python:
from decimal import Decimal as D
sgk = D("13024.20") + D("930.30") + D("18373.43") + D("1860.60")
tax = D("3438.67") + D("204.70")
print(sgk, tax) # 34188.53 3643.37To see employer cost per employee, use the employer cost calculator.
How do you reconcile the declaration with payroll?
A short reconciliation after filing prevents errors in later months. Compare the tax total on the accrual slip with the income tax and stamp tax totals in the payroll summary, and the SGK accrual with the sum of employee and employer shares in payroll. If there is a difference, look for the cause employee by employee; it usually comes from missing days, incentives or mid-month joiners and leavers. Add a short reconciliation note to the period file. Payslips sent to employees should show the same amounts as the declaration; for electronic payslip distribution, see our e-payslip guide.
What are the common MUHSGK mistakes?
- Wrong missing-day code: unpaid leave, sick leave and absence are reported with different codes.
- Incorrect cumulative tax base: if previous months' base is under- or over-stated, the wrong tax bracket is applied.
- Wrong document type: retirees who keep working and interns use different document types.
- Wrong incentive law number: claiming an incentive for an ineligible employee can lead to repayment later.
- Start and leaving dates that do not match notifications: the SGK start notification is filed before work begins and the leaving notification within 10 days; dates on the declaration must match them.
- Leaving it to the last day: system load and unexpected errors on the deadline day leave no time to fix problems.
How do you correct a declaration?
If you find an error after filing, a corrective declaration is submitted for that period. Tax corrections go through GİB and premium and service corrections through SGK processes. The timeline and whether additional payments arise depend on the type of error and when it is found. Before correcting, agree the scope of the error with your accountant and confirm the current rules with the official source.
Late or incorrect filing can lead to sanctions such as administrative fines and late payment interest. Check the latest GİB and SGK announcements for current amounts and rates.
How should HR and payroll plan the monthly calendar?
The way to file MUHSGK smoothly is a calendar planned backwards from the deadline:
| Timing | Task | Owner |
|---|---|---|
| Month end | Close timesheet and leave records | HR, line managers |
| First week of next month | Run and check payroll | Payroll team |
| Second week of next month | Check incentives and prepare declaration data | Payroll team, accountant |
| A few days before the 26th | Submit declaration and obtain accrual | Accountant |
| Within the deadline | Pay tax and premiums | Finance |
If your group reporting runs on a different calendar, align the Turkish payroll close with the 26th first; it is a statutory deadline, while internal reporting dates can usually move.