Form IR8A: The Complete Guide to Filing Employee Earnings in Singapore

Form IR8A: The Complete Guide

Form IR8A is a critical statutory requirement for every employer in Singapore, used to declare employee earnings to the Inland Revenue Authority of Singapore (IRAS) each year. Getting IR8A right ensures compliance, avoids significant penalties, and keeps business operations running smoothly.

The IR8A form supports income tax assessment, in particular, employee income taxes, due of March 1 every year, the IR8A submission can be done through the IRAS Service Tax portal.

What Is Form IR8A?

The IR8A form must be completed for every employee, including full-time, part-time, directors, and even former staff who were paid in the assessment year. Its purpose is to report all employment income—including salary payment, bonuses, director’s fees, commissions, and taxable benefits—for the prior calendar year (1 Jan to 31 Dec).

Employers must also prepare Appendix 8A (benefits-in-kind), Appendix 8B (stock option gains), and Form IR8S (CPF adjustments) for relevant employees. These supporting forms ensure all compensation types are reported accurately, facilitating tax transparency.

Who Needs to File IR8A?

All registered Singapore employers—whether local or foreign—must file IR8A for their employees annually. This applies to:

• Full-time resident employees

• Part-time resident employees

• Foreign staff working locally during the year

• Company directors and board members paid for their service

• Employees who left but were paid in the assessment year

Exceptions:

• Employees posted overseas for the full year

• Certain foreigners who have left after Form IR21 clearance

Timeline and Key Deadlines

• Filing deadline: 1 March each year, covering prior calendar year.

• Late or incorrect submissions trigger fines up to S$5,000 or even imprisonment for severe breaches.

• Supporting forms (Appendix 8A/8B, IR8S) are due at the same time.

Prompt filing is crucial for business credibility and ensuring employees can file their personal tax returns without delays.

Step-by-Step: How to File Form IR8A

Step 1: Gather Employee Earnings Data

Collect all employment income information for the period 1 Jan–31 Dec:

• Salaries, allowances, and bonuses

• Director fees, commission, and overtime

• Benefits-in-kind (car benefit, housing, etc. for Appendix 8A)

• Gains from stock options/awards (Appendix 8B)

• Employer CPF contributions and any excess/refunds (IR8S)

Step 2: Decide on Filing Method

There are two main ways to file IR8A—though digital filing is rapidly becoming standard.

a) Auto-Inclusion Scheme (AIS) - Electronic Filing

If your company has 6 or more employees (or is required by IRAS), you must file IR8A electronically via AIS. AIS involves:

• Registering with IRAS (recommended for all, optional for <6 staff)

• Submitting records through myTax Portal or approved payroll software

• Data is auto-included in employees’ tax assessment, streamlining tax season for everyone

b) Manual (Hardcopy) Filing

Companies not under AIS can provide printed IR8A forms to employees, who then submit them with their personal tax filings.

For convenience, smaller companies engage external service providers to assist with their payroll computation and compiance. Most corporate service provider adopts approved payroll software that can seemlessly e-file the IR8A form. For more information, do get in touch with us to find out how we can assist with your payroll compliance and forms submission!

Step 3: Complete IR8A and Supporting Forms

Fill out all required sections accurately, including:

• Employee identification and contact details

• All compensation received (fixed and variable)

• Applicable appendices for benefits-in-kind, stock options, or CPF excess

Payroll software often automates this—our solutions ensure data accuracy and completeness while integrating with IRAS filing systems.

Step 4: Distribute Forms to Employees

• Employees must receive their IR8A (and relevant appendices) by 1 March.

• No need to send hardcopies to IRAS unless requested.

If filing via AIS, the information is already included for employees’ tax assessments, but it’s good practice to share a copy for their records.

Step 5: Amendments and Corrections

Mistakes happen—IRAS allows online amendments to IR8A submissions before the final deadline. Always double-check for missing benefits, incorrect stock option reporting, outdated details, or CPF discrepancies. Timely corrections help avoid penalties and employee frustration.

Common Mistakes to Avoid

• Omitting benefits-in-kind or perks (Appendix 8A)

• Incorrectly reporting Employee stock option plans gains (Appendix 8B)

• Failing to update employee records or CPF adjustments (Form IR8S)

• Submitting after the deadline, risking fines and company reputation

Why Outsource IR8A form Filing?

The IR8A process is detailed, deadlines are strict, and non-compliance is costly. Payroll and tax professionals can save employers time, stress, and money by:

• Ensuring all compensation is recorded and categorized correctly

• Leveraging up-to-date payroll technologies for seamless AIS integration

• Providing ongoing compliance support to manage IRAS queries or audits

Our firm offers a comprehensive payroll outsourcing services which include IR8A filing services—handling everything from data gathering to electronic submission of tax forms. Our system support the Auto inclusion scheme, removing the need for hardcopy IR8A form. This means peace of mind for business owners and employees alike.

Our expertise minimizes compliance risks, reduces administrative load, and ensures all deadlines are met. In addition, we help employers manage and apply for work passes such as work permits, S-pass and EP.

Reach out today to streamline your payroll and tax compliance and adhere to income regulations.

Key Benefits of Professional Support

• Timely and compliant IR8A submissions, every year

• Hassle-free amendments and error corrections

• Automatic inclusion of appendices and supporting forms

• Ongoing payroll advice for efficient HR management

• Future-proofed regulatory compliance as IRAS rules evolve

Conclusion

Proper IR8A management is a cornerstone for healthy employer-employee relationships and business compliance in Singapore. Filing accurately and on time boosts trust, avoids penalties, and positions your company as a professional employer. Whether you're new to payroll or a growing enterprise, outsourcing IR8A filing to expert service providers can make a world of difference.

Partner with us for an effortless, error-free filing process and stay ahead of every payroll challenge.

DISCLAIMER: The views and opinions expressed in this article are those of the author and do not necessarily represent the views and opinions of any individuals or organizations with which the author may be affiliated, either in a professional or personal capacity, unless explicitly stated.