Summary of earnings

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What's a summary of earnings (SOE)?

An SOE shows all of your income from employment, benefits and schedular payments (formerly withholding payments) for the year. Your employer or benefit payer has sent us this information.

An SOE also shows the amount of income tax taken out of your earnings, and includes a calculation of ACC earners' levy on your employment income.

When do you need an SOE?

You need the information from an SOE if you've been issued with an Individual income tax return (IR3), as you use the information on the SOE to fill out the IR3.

You also need an SOE if you want to work out whether you might be due a refund.

What if your SOE hasn't arrived

You don't need an SOE if you're registered for online services. You can view your earnings information, request a PTS and file an IR3 (pre-populated with your earnings information) from your online account.

Register for myIR Secure Online Services (external link) .

SOE's are available in May each year, for the previous income year ending 31 March.

What do you do with your SOE?

If you're filling in an Individual income tax return you simply transfer the numbered totals to the corresponding numbered boxes on your return.

If you haven’t had one sent to you, you can find the individual income tax returns, and most of the information needed to complete them, in myIR.

What if the information on your SOE is wrong?

If you want to make any changes on the SOE, or if any details are missing, you need to mark the changes on the SOE and send it back to us or send us secure mail online (external link) .

If the information is correct, simply keep the SOE for your own records - we don't need it back.