🌍 Toku: End-of-Year Guide for 2025 (Client Admin)

• Sign into the HRIS and navigate to the left hand menu
• Click on People > People Directory
• On the far right, review the column for Salary
  • If any of the salaried amounts are wrong, click on the individuals name
  • Scroll down to ‘Employment Information’
  • Click the Pencil Icon next to ‘Edit Employee Pay Details’
  • Enter the Yearly Salary Amount, the Currency, and Effective Date, then click Update.
    • A ticket will be created for review and approval by Toku.

• Sign into the HRIS and navigate to the left hand menu
• Click on People > People Directory
• View the column ‘Status’ to confirm the correct values for each employee
  • Inactive = Terminated Employee
  • Onboarded = Active Employee
• If you see an employee who should be terminated, follow the steps below
  • Click on the employees name
  • Click the red button ‘Terminate Employee’ on the top right of the screen
  • Fill out the Termination Intake Form entirely to ensure timely processing
    • A ticket will be sent to Toku for processing

• Sign into the HRIS and navigate to the left hand menu
• Click on People > People Directory
• On the Top Right, click on ‘Add Worker’
  • Choose the correct employment type
  • Enter their personal information
  • Enter their Job Details
  • Confirm and submit the request
    • A ticket will be created for review. An Onboarding email will be sent to the employee to finalize their access to Toku and collect any remaining details.

• Log into the HRIS and navigate to the menu on the left hand side
• Click on People > Time Off
  • Ensure all submissions have been review, approved, or denied
• Navigate back to the left hand menu and click on Organization Settings
  • Click on Employee Reports
  • Choose Time Off Reports
  • Run a report for all employees in all countries for the 2025 calendar year
  • Review the report for accuracy.
    • If any Time Off is missing, follow the steps below:
      • Click on People > People Directory
      • Click on the employees name
      • Navigate to the Time Off Tab in the middle of the screen
      • Click the blue button on the far right ‘New Time Off’
      • Enter the dates and leave type, then click save

• To view historic transactions for the year sign into the TGA and navigate to token grants → Distribution History

• Sign into the HRIS and navigate to the left hand menu
• Click on People > People Directory
• Select the employees name
• Scroll down to Additional Compensation
• On the far right, click the blue ‘Add Compensation’ button
  • Here, you can record any Bonuses or holiday payments.
• Enter all the payment details into the Intake Form (you can also include a note)
• Click OK to save. A ticket will be created to Toku for review and approval.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: by January 31 following the end of the tax year (which ends December 31).
• Forms Issued: W-2 (employees), 1099-NEC (contractors).
• Reported Information: Annual wages, federal and state income tax withheld, Social Security, Medicare, benefits, retirement contributions.
• Notes:
  • State-specific reporting may vary (e.g., California requires electronic filing, New York has additional wage notices).
  • Employees may also receive state/local forms depending on jurisdiction.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: by the last day of February following the end of the calendar year. If February 28 falls on a weekend, the due date moves to the next business day.
• Forms Issued: T4 (employees), T4A (contractors/other income).
• Reported Information: Employment income, CPP, EI, provincial tax withholdings, benefits.
• Notes: Quebec also issues RL-1 slips in addition to the T4.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: by 31 January following year Employers must issue a CFDI for each employee payment
• Forms Issued: CFDI (digital tax receipts).
• Reported Information: Salary, taxes withheld, social security contributions.
• Notes: End-of-year bonus (Aguinaldo) is mandatory and must be reported.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date:
  by January 31 following the end of the tax year
• Forms Issued: Form 499R-2/W-2PR.
• Reported Information: Puerto Rico income, tax withheld, and other compensation.

• Tax year end dates: 05.04.2026
• Forms to be issued to employees by date: p60’s by 31 May 2026, P11d’s must be submitted to HMRC by 6th July 2026 as benefits are payroll we do not issue P11d’s to employees. P45’s are issued after leave date. If employee leaves before 05.04.2026 no P60 is issued they just get P45
• Forms Issued: P60 (annual summary), P45 (termination), P11D (benefits).
• Reported Information: Total pay, income tax, National Insurance contributions, benefits in kind.

• Tax year end dates: 31st of December

• Forms to be issued to employees by date: n/a employees access digitally through Revenue Online Services Since January 1, 2019, the Irish Revenue introduced real-time PAYE reporting, and P60s were abolished. Instead: Employers now report pay, tax, and deductions every time an employee is paid, through the Revenue Online Service (ROS). Employees no longer receive a P60 - they can access their year-end summary directly from Revenue’s myAccount portal.

• Forms Issued: P60-equivalent is now digital through Revenue (Employee End of Year Statement).

• Reported Information: Pay, tax deducted, USC, PRSI.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: Since 2017, France has replaced all annual wage declarations (including the old “Certificat de salaire”) with the DSN, a monthly electronic filing
• Forms Issued: Certificat de salaire (provided to authorities, available to employees).
• Reported Information: Annual gross pay, income tax withheld, social contributions.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: Employers must transmit the Lohnsteuerbescheinigung electronically to the Finanzamt by February 28 of the following year. The employee must also be given access to a copy (print or digital) by the same date.
• Forms Issued: Lohnsteuerbescheinigung.
• Reported Information: Total taxable wages, income tax withheld, solidarity surcharge, social contributions.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: Payers (employers or entities) must issue the Certificado de Retenciones to recipients by the end of January of the following year
• Forms Issued: Certificado de retenciones.
• Reported Information: Annual income, withholdings, social contributions.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: Employers must deliver the Certificazione Unica to each recipient by March 16 of the year following the income year
• Forms Issued: Certificazione Unica (CU).
• Reported Information: Employment income, tax withheld, social security.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: This is the individual’s own declaration of income, not something “issued” to them. It must be submitted by the taxpayer to the Autoridade Tributária between April 1 and June 30 of the year following the tax year
• Forms Issued: Declaração Anual de Rendimentos.
• Reported Information: Annual wages, withholdings, social security.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: by the end of February of the following year
• Forms Issued: PIT-11.
• Reported Information: Employment income, tax withheld, social security.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: by the end of February of the following year
• Forms Issued: Fiche 281.10.
• Reported Information: Income, tax withheld, social security.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: by the end of February of the following year
• Forms Issued: Jaaropgaaf.
• Reported Information: Wages, tax withheld, social contributions.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: typically by end of January of the following year
• Forms Issued: Salary certificate (Lohnausweis / Certificat de salaire).
• Reported Information: Annual salary, benefits, tax withholdings.
• Notes: Canton-specific variations exist.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: for active employees: By end of February of the following year. For terminated employees on their termination
• Forms Issued: Lohnzettel (Form L16).
• Reported Information: Annual wages, taxes withheld, social contributions.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: releases it between March 9 & March 15
• Forms Issued: Annual income statement (Årsopgørelse via Skat).
• Reported Information: Income, tax withheld, labor market contributions.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: Starting January 2019, Sweden replaced the annual Kontrolluppgift system with real-time monthly reporting called AGI (Arbetsgivardeklaration på individnivå) — “Employer Declaration at Individual Level.”
• Forms Issued: Annual income statement (Kontrolluppgift).
• Reported Information: Income, tax withheld, employer contributions.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: by 15th of February
• Forms Issued: Annual income report provided to tax authorities.
• Reported Information: Gross salary, taxes withheld, social contributions.

• Tax year end dates:
• Forms to be issued to employees by date:
• Forms Issued: Form D112 reporting submitted; employees receive salary certificates if requested.
• Reported Information: Wages, tax withheld, social security.
• Tax year end dates: 31st of December
• Forms to be issued to employees by date: by 25 or 26 May of the year following the tax year
• Forms Issued: Declarația unică privind impozitul pe venit și contribuțiile sociale datorate de persoanele fizice.
• Reported Information: Gross salary, taxes withheld, social contributions.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: By February 15 of the following year. Employee must ask employer in writing to perform the reconciliation.
• Forms Issued: Roční zúčtování daně (annual tax reconciliation).
• Reported Information: Wages, taxes withheld, social security.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: by the March 31 of the following year
• Forms Issued: Yearly salary statement (Βεβαίωση Αποδοχών)
• Reported Information: Wages, social contributions, tax withheld.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: end of Feb of following year
• Forms Issued: Yearly income certificate Служебна бележка за доходите (Annex to Ordinance H-8) by the end of January of the following year
• Reported Information: Gross income, tax withheld, social contributions.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: By January 31 (upon request or routinely in many firms) - but not mandatory
• Forms Issued: Annual income certificate — known as the Yıllık Gelir Bildirimi or Maaş Bordrosu (annual wage statement)
• Reported Information: Salary, tax withheld, insurance contributions.

• Tax year end dates: June 30 of the following year
• Forms to be issued to employees by date: Income Statement (through ATO via myGov)
• Forms Issued: Income Statement (through ATO via myGov).
• Reported Information: Salary, tax withheld, superannuation.

• Tax year end dates: March 31 of the following year
• Forms to be issued to employees by date: Earnings Summary (via myIR), Kiwisaver Annual Statement
• Forms Issued: Earnings Summary (via myIR), Kiwisaver Annual Statement (issued by Kiwisaver provider)
• Reported Information: Salary, tax withheld, Kiwisaver, student loan deduction.

• Tax year end dates: December 31
• Forms to be issued to employees by date: Gensen-Choshu-Hyo (withholding tax slip)
• Forms Issued: Gensen-Choshu-Hyo (withholding tax slip).
• Reported Information: Salary, tax withheld, social insurance.

• Tax year end dates: March 31
• Forms to be issued to employees by date: Form 16 - issued on or before 15 June following the end of the financial year.
• Forms Issued: Form 16

Form 24Q (quarterly TDS return) - due dates:

• Q1 (Apr - Jun): 31 July
• Q2 (Jul - Sep): 31 Oct
• Q3 (Oct - Dec): 31 Jan
• Q4 (Jan - Mar): 31 May
• Reported Information: Form 16: Employee’s name and PAN, employer’s TAN, period of employment, gross salary, exemptions, deductions (under Chapter VI-A), taxable income, tax computed, TDS deducted, and deposited with the government.

Form 24Q: Employer’s TAN, employee-wise TDS details, salary paid, tax deducted, deposited, and challan details.

• Tax year end dates: December 31
• Forms to be issued to employees by date: Issue Form 2316 to employees: on or before 31 January of the following year for those still employed as of 31 December.
• Forms Issued: BIR Form 2316 - Certificate of Compensation Payment / Tax Withheld. Issued to each employee summarising total compensation income and tax withheld for the year.
• Reported Information: Employee’s gross compensation income; non-taxable and taxable compensation; total tax withheld; employer and employee particulars (TINs, names).

• Tax year end dates: December 31
• Forms to be issued to employees by date: Wage & Salary Income Tax Withholding Receipt (근로소득 원천징수영수증) — issued after year-end settlement to each employee, summarizing total pay, tax withheld, deductions, and credits.
• Forms Issued: Wage & Salary Income Tax Withholding Receipt (근로소득 원천징수영수증).
• Reported Information: Employer and employee details (name, registration number), total annual wages, taxable income, non-taxable benefits, tax withheld, tax deductions, and total income tax due or refunded.

• Tax year end dates: December 31
• Forms to be issued to employees by date: EA Form to employees: by last day of February of the following year.
• Forms Issued: The employer must issue Statement of Remuneration: the Borang EA (also called EA Form).
• Reported Information: Employee’s gross salary/wages, allowances, benefits-in-kind, deductions, tax withheld, employer/employee contributions etc.

• Tax year end dates: December 31
• Forms to be issued to employees by date: The annual tax statement to employees (Form 1721-A1) must be issued by end of January of the following year (or when employment ceases).
• Forms Issued: The annual withholding slip: Form 1721-A1 (for permanent employees). Employers must provide evidence of amounts withheld for the year.
• Reported Information: Employee’s gross annual wages/compensation, tax withheld under PPh 21, any benefits in kind taxable under BIK rules, and final annual tax reconciliation.

• Tax year end dates: December 31
• Forms to be issued to employees by date: IR8A (and Appendices)
• Forms Issued: IR8A (and Appendices).
• Reported Information: Salary, benefits, allowances.

• Tax year end dates: December 31
• Forms to be issued to employees by date: Withholding statement
• Forms Issued: Withholding statement.
• Reported Information: Annual salary, tax withheld.

• Tax year end dates: March 31
• Forms to be issued to employees by date: Form IR56B - for each employee employed as at 31 March of the year of assessment.
• Forms Issued: Form IR56B - for each employee employed as at 31 March of the year of assessment.

Employer’s Return (Form BIR56A) - summarises the employer’s return of remuneration and pensions.

• Reported Information: Full remuneration for the year (salary, allowances, benefits-in-kind, housing benefits, share options etc) regardless of whether employment service is wholly in Hong Kong or partly outside.

• Tax year end dates: No idividual income tax year as there is no income tax due
• Forms to be issued to employees by date: n/a
• Forms Issued: No income tax reporting. Employers may provide salary certificates.

• Tax year end dates: December 31
• Forms to be issued to employees by date: Annual Statement of Emoluments (PAYE Summary) by 31st of January of the following year
• Forms Issued: Annual tax deduction card.
• Reported Information: Wages, tax withheld.

• Tax year end dates: 1 March to 28/29 February of the following year.
• Forms to be issued to employees by date: By 31 May (same date as EMP501 submission)
• Forms Issued: IRP5.
• Reported Information: Income, tax withheld, UIF, benefits.

• Tax year end dates: December 31
• Forms to be issued to employees by date: “Form 106” (or equivalent annual salary summary) which shows annual remuneration and tax withheld.
• Forms Issued: Form 106.
• Reported Information: Withheld income tax and social security contributions; gross wages; employer contributions for pension/severance; health tax; etc.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: By 28 February of the following year
• Forms Issued: P9 Form.
• Reported Information: Salary, tax withheld, NSSF, NHIF.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: by February 28 of the following year
• Forms Issued: Certificado de Ingresos y Retenciones.
• Reported Information: Income, tax withheld, social security.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: by February 28 of the following year
• Forms Issued: Form 1357 Certifcade de retenciones (Certificate of Witholdings)
• Reported Information: Income, tax withheld, social security.

• Tax year end dates: 31st of December
• Forms to be issued to be filed electroincally through the e-MTS (E-TAx) Portal: by 31st March following tax year
• Forms : TSD (Tulu- ja sotsiaalmaksu deklaratsioon)
• The TSD is filed electronically through the e-MTA (e-Tax) portal
• Employees can access their tax information directly through their own e-MTA account
• No physical certificate is typically required as all information is available digitally
• Reported Information: Income, tax withheld, social security.

• Tax year end dates: 31st of December
• Forms to be issued to employees by date: Form 3-NDFL Certificate (or Certificate of Income and Taxes Withheld)
• Forms Issued: Certificate of Income and Taxes Withheld
• Reported Information: