The withholding tax return is a declaration through which employers and tax withholding agents report, on a collective basis, the income tax withholdings deducted from various payments made within a month (or a quarter). As of 2020, the withholding tax return and the Social Security Institution (SSI) “Monthly Contribution and Service Document” were consolidated into a single form, and the practice has been carried out under the name Withholding Tax and Social Security Contribution Service Return (MPHB / MUHSGK). Accordingly, wage withholding tax and social security contribution and service information are submitted electronically within the same return. In this article, we answer practical questions such as what “muhtasar” means, what the withholding tax return is, when it is submitted, how it is prepared, and what the withholding tax return codes are.

What is On-the-Job Training Program?

İŞKUR (Employment Agency) on-the-job training program aims to reduce unemployment, to reinforce the professional knowledge of the unemployed candidates registered on İŞKUR, to learn and develop by experiencing the work and production processes. With the on-the-job training program, employers can have the opportunity to review the performances of the candidates for a certain period of time to employ qualified workforce, and they also have the opportunity to save on the cost of searching for new employees.

With the decision of the Turkish Personal Data Protection Board dated December 25, 2025 and numbered 2025/2393, the application principles regarding exemptions from the VERBIS (Data Controllers' Registry Information System) registration obligation have been clarified. The decision aims to eliminate uncertainties arising from the implementation of the Board's decision dated September 4, 2025 and numbered 2025/1572, which amended the scope of VERBIS registration exemptions.

Pursuant to Article 16 of the Turkish Personal Data Protection Law No. 6698, data controllers processing personal data are required to register with VERBIS. However, the Board may grant exemptions from this obligation based on objective criteria such as the nature and volume of personal data processed, and the characteristics of the data processing activities.

The tax system plays a critical role in maintaining the economic balance of society and financing public services. Tax brackets, updated annually, determine the financial obligations of taxpayers. Among the most anticipated topics of the working population regarding the 2026 tax regulations are the 2026 tax brackets. In this article, we have summarized key topics such as income tax, tax brackets, and how tax brackets are calculated for you.

What is an Internship?

An internship is a temporary work experience that provides students or recent graduates with practical, hands-on knowledge and skills in a specific field or industry. These opportunities can be paid or unpaid, full-time or part-time, and can last from a few weeks to several months. They allow students to apply what they've learned in school to the business world while also making valuable connections and gaining insight into their chosen profession. In essence, internships are a valuable stepping stone for individuals seeking to jump-start their careers and gain a competitive advantage in the job market. The rise of remote and hybrid working in today's business world has increased online (remote) internships and made them the new norm.

What Is Unemployment Fund (Unemployment Allowance)?

Unemployment fund, or as specified in the law, "unemployment allowance," is a payment provided to individuals who have previously worked as insured and meet all the conditions specified in Law No. 4447 (In Turkish) to financially support them to prevent income loss when they become unemployed. Unemployment fund is provided to insured individuals for a specific duration and amount during the period of their unemployment, based on certain conditions as specified in the law. The purpose of providing unemployment funds is to ensure that the individual who becomes unemployed can sustain their own and their family's livelihood during the period of unemployment.

Accurate monitoring of working hours is one of the most critical pillars of modern labor law and human resources management. With the widespread adoption of digitalization, remote work, and flexible employment models, the concept of "working time" has ceased to be limited solely to the time physically spent at the workplace; instead, it has become a strategic element that must be measured, evidenced, and managed. This transformation has elevated Personnel Attendance Control Systems (PDKS) from a purely operational tool to an indispensable infrastructure component in terms of payroll accuracy, legal compliance, and organizational efficiency.

The foundation of sustainable corporate success lies in measurable performance management. While the most valuable asset of every organization is its people, effectively managing this asset is only possible through data-driven performance evaluation systems.

In Türkiye, public holidays and their duration are clearly stated in the Law No. 2429 on National Holidays and General Holidays. In 2026, public holidays and their duration are given in the table below: