Your employees have to file their tax returns when they receive any of the following notification from IRAS: a SingPass letter, IRAS PIN mailer, paper form or SMS to file.
Employment details, which are submitted electronically by the employer, do not have to be included in the tax returns as the information will be automatically included in the income tax assessment. If your employees file their tax returns electronically, the employment details will be shown in their Income, Deduction, and Relief Statement (IDRS).
If they are completing the paper return, they should enter "0" for their employment income, any donations, CPF contributions and life insurance premium deducted from their salary.
Your employees have to report any other income or file claim for any tax deductions which are not auto-included in their tax returns e.g. rental income and life insurance premiums paid.