Reporting Employee Earnings (IR8A) In Singapore

Reporting Employee Earnings In Singapore

Reporting Employee Earnings / Declaration of Employee Income / Annual Reporting of Employee Income (IR8A, Appendix 8A, Appendix 8B, IR8S) In Singapore

All employers are required by law [S68(2) of the Income Tax Act] to prepare Form IR8A and Appendix 8A, Appendix 8B or Form IR8S (where applicable) for all your employees who are employed in Singapore by 1 March each year for the past year from January to December.

Employers need not submit the forms to IRAS.

Tax Forms for Employers in Singapore

Form Name Description Guides/FAQs
Form IR8A

This form must be completed for ALL employees:

  1. Full-time resident employee;
  2. Part-time resident employee;
  3. Non-resident employee;
  4. Company director (including a non-resident director);
  5. Board members receiving Board/Committee Member Fees;
  6. Pensioner; and
  7. Employee who has left the organisation but was in receipt of income in 2018 (e.g. stock options gains).

Note: For employees’ overseas posting not incidental to Singapore employment, please note that it is not compulsoryfor employers to state the amount of overseas employment income in the Form IR8A. Employers participating in AIS are only required to select “Income from Overseas Employment” under Exempt/Remission Income Indicator.

Explanatory notes on Form IR8A & Appendix 8A
Appendix 8A This form must be completed for employees who were provided with  benefits-in-kind. Explanatory notes on Form IR8A & Appendix 8A
Appendix 8B This form must be completed for employees who derived gains or profits from Employee Stock Option (ESOP) Plans or other forms of Employee Share Ownership (ESOW) Plans. Explanatory notes on Appendix 8B
Form IR8S This form must be completed if you have made excess CPF contributions on your employees’ wages and/or have claimed or will claim refund on excess CPF contributions.
To find out the current CPF contribution rates, please visit CPF website.
Explanatory notes on Form IR8S &
Illustration on completing Form IR8S

Employers under Auto-Inclusion Scheme (AIS) for Employment Income

Employers specified under paragraph 3 of the gazette must submit their employees’ income information to IRAS electronically by 1 Mar every year under the AIS.

The information submitted by employers will be shown on the employees’ electronic tax return and will be automatically included in their income tax assessments. AIS employers do not need to issue hardcopy Form IR8A and the appendices to their employees.

Learn more on Auto-Inclusion Scheme (AIS) for Employment Income from IRAS source.

Employers Not under the AIS for Employment Income

Employers who are not under the AIS for Employment Income have to provide the hardcopy Form IR8A and appendices (where applicable) to their employees by 1 Mar each year to file their income tax returns. Employers need not submit the forms to IRAS.

You may wish to visit IRAS online for detailed information and current updates.

Source of Information for Tax Clearance / Declaration & their related matters is from the Inland Revenue Authority of Singapore (IRAS).

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