In short: IR8A is the annual return of an employee's employment income that Singapore employers prepare for IRAS. Employers with five or more employees, or who have received a notice from IRAS, must submit this information electronically under the Auto-Inclusion Scheme (AIS) by 1 March each year for income paid in the previous calendar year.
What is IR8A?
Form IR8A reports the salary, bonus, director's fees, allowances, commissions and other employment income you paid an employee in a calendar year, along with CPF contributions. IRAS uses it to pre-fill the employee's income tax return. Under AIS, the information is sent straight to IRAS; you give employees a copy (or the details) for their records.
The Auto-Inclusion Scheme (AIS)
- Mandatory for employers with 5 or more employees, and for employers who have received a notice from IRAS to join.
- Voluntary for smaller employers, and recommended because employees no longer need to declare their employment income manually.
- Submission is made electronically through IRAS's portal or directly from approved payroll software.
- All employees must be included, including those who left during the year and those not liable to tax.
IR8A, Appendix 8A, Appendix 8B and IR8S
| Form | What it reports | When needed |
|---|---|---|
| IR8A | Salary, bonus, allowances, commissions, director's fees and CPF | Every employee |
| Appendix 8A | Benefits-in-kind, e.g. housing, car, hotel accommodation | When benefits-in-kind are provided |
| Appendix 8B | Gains from share options and other share plans | When employees gain from equity plans |
| IR8S | Excess or voluntary CPF contributions and refunds | When CPF exceeds statutory amounts or is refunded |
Deadlines
- By 1 March: submit employment income for the previous calendar year to IRAS under AIS.
- By 1 March: give employees their IR8A details (or confirm their income has been submitted under AIS).
- Amendments: if you find errors after submission, submit an amendment as soon as possible.
Late or incorrect filing can lead to penalties, so keeping payroll data accurate during the year matters more than a scramble in February.
Foreign employees and IR21
When a non-Singapore Citizen employee stops working for you, leaves Singapore for more than 3 months, or is posted overseas, you must notify IRAS by filing Form IR21 at least one month before their last day, and withhold all money due to them until tax clearance is given. HRMatters flags IR21 obligations as soon as an end date is set for a foreign employee.
Common IR8A mistakes
- Leaving out employees who resigned during the year.
- Reporting bonuses in the year they were declared instead of the year they were paid.
- Missing benefits-in-kind such as housing or a company car (Appendix 8A).
- CPF figures that do not match the CPF Board's records.
- Retyping payroll data into the IRAS portal, which introduces typos.
HRMatters builds IR8A, Appendix 8A, 8B and IR8S from the same payroll records you run every month, then submits the AIS file to IRAS so the numbers always match.
This guide is general information for Singapore employers, not legal or tax advice. Rates and rules change; always confirm against official CPF Board, IRAS and MOM sources.