End-of-year requirements are the tasks employers must complete to report annual employee earnings and taxes to government authorities. Each country has specific forms, deadlines, and reporting requirements that must be met to remain compliant with tax laws.
Important notes:
No special processes are required in SmoothPay itself to prepare for end-of-year reporting
SmoothPay automatically determines which tax reporting year entries belong to based on the pay date
All tax rules are implemented automatically as required by each country's regulations
SmoothPay uses the pay day as the tax period for any payment, which applies to monthly tax and superannuation reporting as well as annual reporting
All data for all years is kept in the same database for instant access whenever needed, allowing you to reproduce or reprint any report or certificate at any time
The payroll year end in Papua New Guinea is 31 December.
Required Actions
Employers are required to provide Earnings Certificates to all staff members and to the Internal Revenue Commission (IRC).
S1 and S1-L Statement of Earnings (SOE)
The Statement of Earnings certificate shows each employee's total income and tax deducted for the year. SmoothPay produces pre-filled S1 forms for standard employers or S1-L forms for large employers. These certificates are generated directly as PDF files for printing and signing. For best results, print these using a laser printer for economy and speed.
You must provide these certificates to your staff and to the IRC by 14 February.
To produce certificates for all staff:
Go to Reports.
Select Tax.
Select S1 or S1-L Statement of Earnings.
To print an individual certificate for a single employee for any year:
Go to Staff.
Select History.
Select Print tool.
S6 Group Employer Reconciliation Statement
The S6 form is a summary reconciliation of all PAYE tax withheld throughout the year. SmoothPay produces pre-filled S6 forms directly as PDF files for printing and signing. The form includes a summary of all pay runs processed and totals calculated for each tax month.
To produce the S6 form:
Go to Reports.
Select Tax.
Select S6 Group Employer Reconciliation Statement.
ℹ️ SmoothPay retains all payroll data for every year within the same database. This means you can reproduce or reprint any report or certificate at any time, even for previous years. If you need to access historical information or provide a duplicate certificate to an employee, you can do so without any special processes or data retrieval.