7 MIN READ
UPDATED OCT 1, 2026⚠️ Contractor invoice and payment deadlines: late action means late payment
- Contractors: submit invoices by the 19th of each month. A saved draft is not a submitted invoice.
- Admins: approve invoices by the 21st of each month. Submission alone does not authorize payment.
- Funding: Toku must receive cleared funds 4 - 5 business days before payout. Initiating a transfer or sending proof of payment does not meet the deadline.
- Standard monthly payout: the last day of the month, provided submission, approval, and funding deadlines are met. Late submission, approval, or funding will delay payment. Every day of delay pushes payment back by at least one day. A missed payment cycle can cause a longer delay; the invoice due date is not a guarantee of payment.
Automation does not remove these deadlines. Earlier published holiday deadlines take precedence; see Toku: 2026 End-of-Year Payroll & Payment Guide.
📘 For employees and contractors on Toku. Last updated July 23, 2026.
📄 Current employee tax-document guidance: Use your Toku Employee Guide by Country for the document name, delivery timing, and where to access it. The older summary tables below do not consistently distinguish employer delivery deadlines from personal filing dates or tax-authority reporting dates. Do not rely on those tables to determine when your employer must provide a document. Employer-issued documents are available in Toku; some records are issued directly through government portals.
Employer-issued tax documents are provided through Documents in your Toku account at app.toku.com in line with the applicable local requirements. Where a country uses government-issued digital records or request-based certificates, follow the access and timing instructions in its employee guide.
Before you start
- Log in to your Toku account at app.toku.com
- View your Documents section from your dashboard
- Tax forms appear automatically once finalized for the tax year
- Contractors: the tables below cover forms issued to Toku employees. Toku does not generate 1099s or other official tax forms for non-US contractors - see Access Your Invoice History for Tax Reporting (Non-US Contractors) for your tax records. US-based contractors receive a W-2/1099-NEC - see View Your 1099 Tax Form (US Contractors).
Americas
| Country | Tax Year End | Form Name | Deadline |
|---|---|---|---|
| United States 🇺🇸 | Dec 31 | W-2 / 1099-NEC | Jan 31 |
| Canada 🇨🇦 | Dec 31 | T4 / T4A (Quebec: RL-1) | End of Feb |
| Mexico 🇲🇽 | Dec 31 | CFDI (digital tax receipts) | Jan 31 |
| Puerto Rico 🇵🇷 | Dec 31 | Form 499R-2/W-2PR | Jan 31 |
| Costa Rica 🇨🇷 | Dec 31 | Certificado de Ingresos y Retenciones | Feb 28 |
| Argentina 🇦🇷 | Dec 31 | Form 1357 (Certificate of Withholdings) | Feb 28 |
Europe
| Country | Tax Year End | Form Name | Deadline |
|---|---|---|---|
| United Kingdom 🇬🇧 | Apr 5 | P60 / P45 (termination) | May 31 |
| Ireland 🇮🇪 | Dec 31 | Digital via Revenue myAccount | Real-time PAYE |
| France 🇫🇷 | Dec 31 | DSN (monthly electronic filing) | Monthly |
| Germany 🇩🇪 | Dec 31 | Lohnsteuerbescheinigung | Feb 28 |
| Spain 🇪🇸 | Dec 31 | Certificado de retenciones IRPF | End of Jan |
| Italy 🇮🇹 | Dec 31 | Certificazione Unica (CU) | Mar 16 |
| Portugal 🇵🇹 | Dec 31 | Declaração Anual de Rendimentos | Apr 1 - Jun 30 |
| Netherlands 🇳🇱 | Dec 31 | Jaaropgaaf | End of Feb |
| Belgium 🇧🇪 | Dec 31 | Fiche 281.10 | End of Feb |
| Switzerland 🇨🇭 | Dec 31 | Lohnausweis / Certificat de salaire | End of Jan |
| Austria 🇦🇹 | Dec 31 | Lohnzettel (Form L16) | End of Feb |
| Denmark 🇩🇰 | Dec 31 | Årsopgørelse (via Skat) | Mar 9-15 |
| Sweden 🇸🇪 | Dec 31 | AGI (real-time monthly) | Real-time |
| Lithuania 🇱🇹 | Dec 31 | Annual income report | Feb 15 |
| Estonia 🇪🇪 | Dec 31 | TSD (via e-MTA portal) | Mar 31 |
| Poland 🇵🇱 | Dec 31 | PIT-11 | End of Feb |
| Czech Republic 🇨🇿 | Dec 31 | Roční zúčtování daně | Feb 15 |
| Romania 🇷🇴 | Dec 31 | Declarația unică / Salary certificate | May 25-26 |
| Bulgaria 🇧🇬 | Dec 31 | Служебна бележка за доходите | End of Feb |
| Greece 🇬🇷 | Dec 31 | Βεβαίωση Αποδοχών | Mar 31 |
| Turkey 🇹🇷 | Dec 31 | Yıllık Gelir Bildirimi (on request) | Jan 31 |
| Armenia 🇦🇲 | Dec 31 | Certificate of Income and Taxes Withheld | Varies |
Middle East & Africa
| Country | Tax Year End | Form Name | Deadline |
|---|---|---|---|
| UAE 🇦🇪 | N/A | No income tax forms | N/A |
| Israel 🇮🇱 | Dec 31 | Form 106 | Varies |
| Nigeria 🇳🇬 | Dec 31 | Annual tax deduction card | Jan 31 |
| South Africa 🇿🇦 | Feb 28/29 | IRP5 | May 31 |
| Kenya 🇰🇪 | Dec 31 | P9 Form | Feb 28 |
Asia-Pacific
| Country | Tax Year End | Form Name | Deadline |
|---|---|---|---|
| Australia 🇦🇺 | Jun 30 | Income Statement (via ATO myGov) | Jul 14 |
| New Zealand 🇳🇿 | Mar 31 | Earnings Summary (via myIR) | Real-time |
| Japan 🇯🇵 | Dec 31 | Gensen-Choshu-Hyo | End of Jan |
| India 🇮🇳 | Mar 31 | Form 16 | Jun 15 |
| Philippines 🇵🇭 | Dec 31 | BIR Form 2316 | Jan 31 |
| South Korea 🇰🇷 | Dec 31 | Withholding Receipt | After year-end settlement |
| Malaysia 🇲🇾 | Dec 31 | EA Form (Borang EA) | End of Feb |
| Indonesia 🇮🇩 | Dec 31 | Form 1721-A1 | End of Jan |
| Singapore 🇸🇬 | Dec 31 | IR8A (and Appendices) | Mar 1 |
| Taiwan 🇹🇼 | Dec 31 | Withholding statement | End of Jan |
| Hong Kong 🇭🇰 | Mar 31 | Form IR56B / BIR56A | Apr 30 |
Important Notes
Deadlines that fall on weekends or public holidays are moved to the next business day.
Some countries (Ireland, Sweden, France) use real-time reporting systems where data is submitted throughout the year rather than via a single annual form.
For countries with digital portals (Australia, New Zealand, Ireland, Indonesia), you may access your tax information directly through the government portal in addition to your Toku account.
If you left employment during the tax year, your forms may be issued at termination rather than year-end (for example, the UK P45).
Good to know
- Tax forms are generated after all payroll data for the tax year is finalized. They cannot be issued before the statutory processing period is complete.
- If you do not see your tax form after the deadline for your country has passed, contact customer-success@toku.com with your name, country, and the tax year in question.
- Digital copies are provided through your Toku account. If you require a paper copy, contact customer-success@toku.com.
- If you find an error on your tax form, contact payroll@toku.com immediately. Corrections may be issued as amended forms depending on your country's requirements.
- Former employees receive tax forms for the period they were employed. Portal access is maintained for document retrieval.
- US-based contractors who received payments during 2026 will receive a 1099 form (W-2 / 1099-NEC) by January 31, 2027, matching the IRS deadline shown in the Americas table above.
Still stuck?
You can email customer-success@toku.com to reach our support team. Please include your email address, organization name, and a description of what happened. Screenshots and videos are always welcome to speed up the troubleshooting process. Feel free to reach out any time for further assistance.