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Responsibilities as an employer

What employers must do for their employees by 1st Mar

As an employer, you must prepare Form IR8A and Appendix 8A, Appendix 8B or Form IR8S (where applicable) for all your employees (who are employed in Singapore) by 1st Mar each year. This is required under S68(2) of the Income Tax Act  (204KB).

Auto-Inclusion Scheme for Employment Income

Employers who have 12 or more employees for the entire year ending 31 Dec 2014 or who have received the "Notice to File Employment Income of Employees Electronically" must submit their employees' income information to IRAS electronically by 1st Mar 2015.

IRAS encourages all employers to join the Auto-Inclusion Scheme (AIS) for Employment Income. Under this scheme, employers submit their employees’ income information to IRAS electronically. The employment income information will be shown on the employees’ electronic tax return and automatically included in their income tax assessments. If you participate in the AIS for Employment Income, you do not need to issue Form IR8A to your employees. However you may wish to provide your employees with a separate statement of earnings for their records.

For more information, please see e-Submission of Employment Income.

For enquiries on the AIS for Employment Income, please contact IRAS on 1800 356 8015 or email ais@iras.gov.sg.

Employees not in the AIS for Employment Income

Employers who are NOT on the AIS for Employment Income have to provide the following forms to their employees, by 1st Mar each year, to file their income tax returns.  

 Form Name Description Guides/FAQs
Form IR8A for YA 2015(104KB)

This form must be completed for ALL employees.

Explanatory notes on Form IR8A & Appendix 8A  (132KB)

Appendix 8A for YA 2015(57KB)
This form must be completed if benefits-in-kind are provided to your employees.
Explanatory notes on Form IR8A & Appendix 8A (132KB) 
Appendix 8B for YA 2015(89KB)  This form must be completed if employees derived gains or profits from Employee Stock Option (ESOP) Plans or other forms of Employee Share Ownership (ESOW) Plans.
Explanatory notes on Appendix 8B (103KB) 
Form IR8S for YA 2015(67KB) 

This form must be completed if you have made excess CPF contributions on your employees’ wages and/or have claimed or will be claiming refund on excess CPF contributions.

To find out the current CPF contribution rates, please visit CPF website.

Explanatory notes on Form IR8S (54KB). 

Illustration on completing Form IR8S  (77KB) 

Please refer to Quicklinks for a copy of the forms for the YA 2014.

 

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Last Updated on 8 May 2014


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