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 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:
Note: For employeesโ overseas posting not incidental to Singapore employment, please note that it isย not compulsoryfor employers to state the amount of overseas employment income in the Form IR8A. Employers participating in AIS areย onlyย required to select โIncome from Overseas Employmentโ under Exempt/Remission Income Indicator. |
Explanatory notes on Form IR8A & Appendix 8A |
Appendix 8A | This form must be completed for employees who were provided withย 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 visitย 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 theย gazetteย must submit their employeesโ 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 appendicesย to their employees.
Learn more onย 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 hardcopyย Form IR8A and appendices (where applicable) to their employees by 1 Mar each year to file their income tax returns. Employersย need not submit the forms to IRAS.
You may wish to visit IRASย onlineย 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).