What Is the IR8A Form in Singapore? A Complete Guide for Employers
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Overview: What Is the IR8A Form?
The IR8A form is an annual document every employer in Singapore must prepare and submit to the Inland Revenue Authority of Singapore (IRAS). It reports each employee’s income for the previous calendar year and ensures that the correct amount of income tax is assessed.
Employers must submit the IR8A form by 1 March each year — for example, income earned in 2024 must be filed by 1 March 2025. Accurate IR8A filing ensures your employees’ tax records are up-to-date and prevents penalties from IRAS.
Who Needs to File IR8A?
All employers who have paid remuneration in Singapore must file an IR8A for each employee, including:
Full-time and part-time employees
Company directors and board members
Non-resident employees
Employees on overseas postings but paid by a Singapore entity
Employees who have resigned during the year
Who Is Exempted from filing IR8A?
You don’t need to file IR8A for:
Foreign employees who did not render any service in Singapore during the year
Employees who were based entirely overseas and paid from a foreign entity
For employees leaving Singapore permanently, the IR21 form may apply instead.
What Information Is Required in IR8A?
You’ll need to include the following details:
Employee’s name, NRIC/FIN, and employment information
Gross salary, commissions, overtime, and bonuses
Allowances (housing, transport, meal, etc.)
Employer and employee CPF contributions
Benefits-in-kind (Appendix 8A, if applicable)
Stock options or share-based benefits (Appendix 8B, if applicable)
Always ensure the data matches your company’s payroll and CPF records.
The Auto-Inclusion Scheme (AIS)
If your company had six or more employees in the previous year, you are required to join the Auto-Inclusion Scheme (AIS).
Under AIS:
Employee income data is submitted electronically to IRAS.
Employees’ income information is pre-filled in their personal tax returns.
Smaller companies (fewer than six employees) may register voluntarily to simplify future filings.
AIS Registration Deadline: To participate in AIS for the next Year of Assessment, register with IRAS by 31 December of the current year.
How to File the IR8A Form
Option 1: Using IRAS-Approved Payroll Software. You can:
Generate IR8A data automatically.
Validate the file in IRAS format.
Submit directly or upload via myTax Portal.
Option 2: Manual Submission via myTax Portal
Log in to myTax Portal.
Go to Employers → Auto-Inclusion Scheme → Submit Employment Income Records.
Upload your IR8A file and appendices.
Keep the acknowledgement receipt for your records.
Common IR8A Filing Mistakes
Avoid these frequent issues:
Incorrect NRIC or FIN numbers
Missing bonuses or director’s fees
Misclassified allowances or benefits
Not attaching Appendices 8A/8B when required
Late submission after 1 March
Running payroll validation reports and reviewing employee data early can help you avoid most of these errors.
How to Amend a Submitted IR8A
If an error is found after submission:
Log in to myTax Portal.
File a revised IR8A with the corrected information.
Resubmit promptly — IRAS recommends doing so before assessments are finalised.
Best Practices for Employers
Finalise payroll data before year-end.
Verify CPF contributions and employee details.
Reconcile data across payroll and accounting systems.
Keep payroll and IR8A records for at least five years for audit purposes.
Why IR8A Compliance Matters
Timely and accurate IR8A filing:
Ensures compliance with IRAS regulations
Reduces the risk of fines or audits
Builds trust with employees through transparent reporting
Reflects sound governance and payroll discipline
Key Dates to Remember
Task | Deadline |
Register for AIS (if not yet enrolled) | 31 December |
File IR8A, Appendix 8A/8B (if applicable) | 1 March |
Final Thoughts
The IR8A submission process may seem routine, but it’s a vital part of responsible business administration. Preparing early helps your team stay compliant and reduces year-end stress.
If you need assistance preparing, reviewing, or submitting your IR8A forms or AIS registration, our team can help ensure a smooth and accurate filing process.
Get in touch with us today to ensure your business stays IRAS-compliant.
