Summary of information to employees

In January 2016, employers must provide their employees with a summary of income, allowances and deductions for the 2015 income year, but the summary will not be exactly the same as the old Certificate of Pay and Tax Deducted.

From 2015, employers and others who pay salaries, etc. must report information to the Tax Administration and others using the new a-melding. They will no longer submit Certificates of Pay and Tax Deduction at the year-end, as the reports must be submitted monthly.

Employees and other income recipients will nevertheless receive an annual summary of salary, benefits, reimbursements and pensions which they have been paid. Employers/payers must prepare this summary for each individual.

The deadline for distributing the summaries to income recipients is 1 February in the year after the income year.

Content of the summary
The summary must contain the sum of reported income (salary, benefits and reimbursements), the basis for calculating holiday pay and prepayment deductions. It must also include the employee's employee number or similar.

Different format
Whereas the Certificate of Pay and Tax Deducted was an official form, it is up to each individual employer to decide the format of the summary. If you have several employers, it may be that the appearance of the summaries varies to some extent, but the information that is provided must be the same.

Payroll system suppliers will be able to answers any questions you may have concerning how to create the summaries from their payroll systems.

For employers who do not have a payroll system, see the examples and further information under FAQ.

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