United States
Form W-2 – For employees.
Form 1099-NEC – For independent contractors.
Typically available by January 31.
United Kingdom
P60 – For employees still employed at the end of the tax year.
P45 – Issued when employment ends mid-year.
Tax year ends April 5; P60 due by May 31.
Canada
T4 – For employment income.
T4A – For contract or pension income.
Must be issued by last day of February.
Philippines
BIR Form 2316 – Certificate of Compensation Payment/Tax Withheld.
Issued annually or upon termination of employment.
Must be given to employees on or before January 31 of the following year.
Bolivia
RC-IVA Annual Summary – For income tax purposes.
Employers must provide a year-end statement summarizing total taxable income and deductions for the fiscal year.
Usually provided by end of January following the tax year.
Ecuador
Formulario 107 – Year-end income tax summary.
Issued by employers by January 31 of the following year.
Required for individual annual tax returns to the SRI (tax authority).
Mexico
Constancia de Percepciones y Retenciones – Annual income and withholding statement.
Must be issued by employers by February of the following year.
Needed for annual declaration to the SAT.
Germany
Lohnsteuerbescheinigung – Annual income tax certificate.
Provided by employers electronically to the tax office and a copy to the employee.
Typically issued in January for the previous calendar year.