Year End Statutory reporting requires the submission of an annual Statement of Earnings (FS3) of all your employees together with the Annual Reconciliation Statement (FS7). An FS3 is issued to each individual employee. It shows the gross salary earned, taxes and social security paid. The FS7 is a reconciliation of the monthly taxes, social security contributions and maternity leave trust fund contrbutions due and the payments made to the Department . The closing date for submission of annual reconciliation documents FS7 & FS3 is the 15th ofFebruary of the following year.