Summary of earnings

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 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.

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

Register for online services now.

How do you request an SOE?

You can request a summary of earnings (SOE) online or by calling us on 0800 227 774.

Important:
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 just want to work out whether you're due a refund, copy the relevant information from the SOE to the personal tax summary calculator to work out online.

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, attached to a paper copy of your IR3. If there's not enough room on the SOE, write the changes on a separate piece of paper and attach it to the SOE.

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