Payroll and MUHSGK Issues to be Prepared for the Month of March for Re-hired EYT Employees
After Law No. 7438, which came into force by being published in the official newspaper on March 3, EYT members who met the retirement conditions immediately blockaded the accounting or human resources departments of their workplaces. Everyone was excited to apply for retirement from SSI and wanted the exit process to be completed as soon as possible. And for this reason, a situation that a payroll operator did not want, that is, preparing a double payroll by making exit and entry for the same person in the same month and issuing MUHSGK in two document types, occurred. As far as I observed, there were also workplaces that somehow persuaded the workers to leave the check-out process in the last days and check-in as of April 1 in order to prevent this situation from occurring. But generally, after March 3, transactions were made in the form of check-out within the month and check-in the very next day or a few days later.
TWO SEPARATE DOCUMENT TYPES WILL BE MADE IN MUHSGK
After the workers who would apply for retirement under Law No. 7438 were dismissed due to “8- retirement” and requested worker allocation, an insurance employment declaration was given as “Subject to Social Security Support Premium” according to the process of re-employment of the worker. Accordingly, since the insured is insured under two different statuses within the same institution, on behalf of the MUHSGK;
- With “1 document type” for insurance before leaving due to retirement
- After the SGDP entry made after the retirement application is made, “2 document types” are required for insurance.
Two separate insurance notifications will be made.
For example; If a SGDP employment notification is given for March 7 after the worker, who left on March 6, applies for retirement, the worker can be notified to the MUHSGK for 6 days in March with 1 document type, and for 24 days with 2 document types. Since 30 days of notification is provided, a missing day notification can be made by specifying 1 day “13- other reasons” or “25- Day Completion from Other Document/Law Types” .
EYT SGDP INCENTIVE
Of course, according to the adopted law, if the retired worker is rehired in the same workplace within 30 days, he will benefit from a 5% incentive as a SGDP holder. Since the SSI institutional circular regarding this issue has not been issued yet, we do not know the details, but since it is stated in the law that it will be benefited according to the same conditions in Law No. 5510, only the condition that the workplace has no debt will be applied, apart from the conditions mentioned above. Since this incentive does not cover all SGDP employees and only includes SGDP employees who retired from the same workplace and were hired within 30 days, the distinction can probably be made “for example; It will be possible to notify it with a law type such as “07438”. These details will become clear when the SSI circular comes out.
CUMULATIVE TAX BASE AND TAX EXCEPTIONS SHOULD BE FOLLOWED IN BOTH PAYROLLS.
For an EYT retiree who is rehired at the same workplace, the Cumulative tax base that existed before retirement must be continued in case he/she is re-employed after EYT. With this; Since separate pre-retirement payroll and post-retirement payroll will be prepared, Tax Exemptions must be applied partially or fully, not exceeding the total monthly amount determined for one person in both payrolls (income tax exemption 1.276 TL, stamp duty exemption 75.96 TL). According to this;
For example; To the worker who left his job on March 10 due to EYT and has a gross income of 6,000 TL;
| A. | Gross wages | 6,000 TL |
| B. | Social Security and Employment. Bonus (14%+1%) | 6.000 * 15/100= 900TL |
| C. | Income Tax Base (A- C) | 6,000 – 900 = 5,100 TL |
| D | Income Tax (15% bracket) | 5100 x 15/100 = 765 TL |
| TO | 2023/3. month GV Exemption Amount | 1276TL |
| F | GV to be paid (Exception Total GV cannot exceed) | 765-765=0 TL |
| g | Balance GV exemption Amount (E- F) | 1276 – 765 = 511 TL |
| H | Stamp duty | 6,000 x 7.59/1000 = 45.54 |
| I | 2023/3. month DV exemption | 75.96TL |
| I | DV payable (Exception Total DV cannot exceed) | 45.54 – 45.54 = 0 TL |
| J. | Balance DV exemption amount | 75.96 – 45.54 = 30.42 TL |
| K | Net Fee (ABF-İ) | 6.000 – 900 -0 -0 = 5.100 TL |
As can be seen, in the worker’s 6,000 TL gross wage, 511 TL remaining GV exemption amount and 30.42 TL balance exemption amount remained.
The worker applied for retirement and was hired at the same workplace on March 15 as a SGDP holder and assuming that he deserved a gross wage of 9,000 TL by the end of March;
| A. | Gross wages | 9,000 TL |
| B. | SGDP worker rate (7.5%) | 9.000 * 7.5/100 = 675 TL |
| C. | Income Tax Base (AC) | 9,000 – 675 = 8,325 TL |
| D | Income Tax (15% bracket) | 8325 x 15/100 = 1.248,75 TL |
| TO | Balance GV exclusion (from previous payroll) | 511 TL |
| F | GV to be paid (Exception Total GV cannot exceed) | 1248.75 – 511 = 737.75 |
| g | Stamp duty | 9,000 x 7.59/1000 = 68.31 |
| H | Balance DV exclusion (from previous payroll) | 30.42 TL |
| I | DV payable (Exception Total DV cannot exceed) | 68.31 – 30.42 = 37.89 TL |
| I | Net Fee (ABFI) | 9.000–675 -737.75-37.89= 7.546.36 TL |
As I mentioned before, you do not have to restrict income and stamp tax exemptions in this way. Accordingly, if one of the payrolls to be prepared before or after retirement has enough gross wages to use all of the two exceptions, you can make all of the two exceptions in the relevant payroll in order to avoid dealing with partial calculations.
BONUS, BONUS, ETC. REMEDIES ARE ALSO TRANSFERRED (MI)
As known; In accordance with Article 80 of Law No. 5510; Other payments are first included in the earnings of the month in which they are paid, and the part of these payments, other than wages, that cannot be subject to premium due to exceeding the upper limit in the month in which they are made, is added to the premium-based earnings of the following months that are below the upper limit, starting from the month following the month in which the payment is made, and not exceeding two months. The said provision does not apply to wages and wage-type payments (overtime, annual leave pay, etc.), but only premiums, bonuses, etc. It is valid for qualified allowances. Premiums, bonuses, etc. paid to the rehired EYT employee before retirement. If there are allowances, there is no clear provision in the legislation regarding whether these payments should be followed in the payroll after retirement. An opinion can be obtained from SGK on this issue, but I think this opinion will be continued. According to this;
For example; The worker left the job on March 10 due to EYT retirement. When leaving the job, the worker was accrued a total of 30,000 TL gross, including 5,000 TL gross wage, 15,000 TL annual leave fee, and 10,000 TL bonus. Maximum earnings based on 10-day premium; Since (10 * 2502) was 25,020 TL, the entire payment made to the worker was subject to tax, while only 5,020 TL of the 10,000 TL bonus could be subject to premium due to the SPEK upper limit. If this worker is rehired within 2 months after leaving the job, he must be subject to a premium of 4,980 TL (10,000 – 5,020) on the payroll in which he was rehired.
BES TO THE EYT PERSON WHO WAS RE-HIRED
If the worker with EYT is under the age of 45, if he is rehired, he must be included in the BES and a 3% deduction must be made. It doesn’t matter if he backed out of this system before. You still include him in BES, and if he decides to withdraw, let him withdraw again. Otherwise, you will face BES administrative fine in case of possible inspection. This penalty was 100 TL for each contrary act in accordance with the Additional Article 2 of Law No. 4632, but it was increased by the revaluation rate every year and became 490 TL as of this year.
CONCLUSION
The EYT application is no different from normal retirement, but as I mentioned in the introduction, dozens or hundreds of workers suddenly applied intense pressure to retire, depending on the size of the workplace, and unfortunately the process could not be managed in a controlled manner. Most workplaces logged out and logged in without interruption in order not to affect the production process, and for this reason, situations in the legislation arose. Frankly, it is easy to explain these issues by writing, but I do not know if there are payroll programs that can implement these issues. Therefore; May God make it easy for our friends who are responsible for implementation, accounting and human resources…
04.04.2023
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Ersin Umdu
Labor and Social Security Consultant
E.SGK Inspector