In taxation of wage income, the calendar year is taken as the basis as the taxation period. In taxation by withholding, wage payments made starting from January of the calendar year until the end of the year are taxed by applying the tax tariff based on the cumulative base. Accordingly, the wage payments made by your Chamber to … who retired on 07/03/2023 while working at your Chamber and started working at your Chamber again on 09/03/2023 within the same calendar year should be considered as wage payments made from a single employer according to the Income Tax General Communiqués numbered 160 and 311 and should be taxed in accordance with Articles 61, 63, 94 and 103 of the Income Tax Law based on the cumulative base. Source: Revenue Administration Special Note Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.