MUHSGK (combined withholding tax and SGK premium service return) preparation from the finalized payroll.
MUHSGK preparation: withholding tax summary per tax unit from finalized payroll, employee breakdown, MPHB reconciliation and approval. Return-ready data.
Monthly withholding tax return from the payroll period, per tax unit
Select the period and click 'Prepare' ('Hazırla'): a filing period and a batch open for the tax unit. If there are no APHB (monthly premium and service document) rows, APHB is prepared first; the main employer and the subcontractor file separately.
Payroll tax summary: income tax, stamp duty, exemptions and disability allowance
The summary gives gross, tax base, calculated income tax, minimum wage income and stamp tax exemptions, income tax withheld, stamp tax and the disability allowance, broken down by tax type × payment type. The person breakdown and Excel are produced from the same data.
Tax withheld report from the finalization summary: no recalculation
Tax rows come from the finalization summary and the tax ledger; income and stamp tax are not recalculated during preparation. Row meanings are read from the signed tax package.
Payroll tax reconciliation (MPHB) and the Errors and Blocks tab
The MPHB Reconciliation (MPHB Mutabakatı) tab shows whether the tax rows and the SGK (APHB) rows reconcile. Rows with blocking codes are listed separately in the Errors and Blocks (Hata ve Blokajlar) tab.
Main employer and subcontractor: separate withholding returns
Employees of the main employer and of the subcontractor are prepared in separate MUHSGK (withholding and premium service return) batches. The subcontractor's APHB and employer payroll register are also separate.
Approval, freeze and supplementary/difference warning
A ready filing is approved and frozen by an authorized user other than the person who prepared it. If there is a difference in an approved filing, a warning says a supplementary or difference return is needed.
Tax filing preparation: return-ready data, official filing with GİB
As MUHSGK preparation software, Pulsar HRM produces return-ready data as a summary, a breakdown and Excel. It does not send the official return to GİB (Turkish Revenue Administration); the return is filed through GİB.
Frequently asked questions
What is MUHSGK?
The Withholding and Premium Service Return (MUHSGK) is the return in which taxes withheld from wages and SGK premium and service information are reported together. Pulsar HRM prepares this return's tax data from finalized payroll, per tax unit.
How to prepare the withholding tax and premium service return?
In Pulsar HRM, select the period and click 'Prepare' ('Hazırla'); APHB (monthly premium and service document) rows are prepared first, then the tax rows. The summary and breakdown are checked, another authorized user approves and freezes them, and the official return is filed with GİB (Turkish Revenue Administration).
How to reconcile MUHSGK with APHB?
The MPHB Reconciliation (MPHB Mutabakatı) tab compares the tax rows with the APHB rows and shows whether they reconcile; mismatched rows or rows with blocking codes are listed in a separate tab.
How is the minimum wage exemption shown in MUHSGK?
In the tax summary, the minimum wage income tax and stamp tax exemptions are separate columns; row meanings are read from the signed tax package.
How does the disability allowance appear in MUHSGK?
The disability allowance is a separate row in the tax summary; the value comes from the allowance applied in the payroll calculation and is not recalculated during preparation.
Is the subcontractor withholding return prepared separately?
Yes. Employees of the main employer and of the subcontractor are prepared in separate MUHSGK (withholding and premium service return) batches.
How to correct MUHSGK errors?
The Errors and Blocks (Hata ve Blokajlar) tab lists rows with blocking codes. Because the values come from finalized payroll, corrections are made in payroll; if a difference arises in an approved filing, a warning says a supplementary or difference return is needed.
Can MUHSGK data be exported to Excel?
Yes. The tax summary and the person breakdown are exported to Excel.