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 (68KB).
Auto-Inclusion Scheme for Employment Income
Employers who have 15 or more employees for the entire year ending 31 Dec 2012 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 each year.
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 email@example.com.
Employees not in the AIS for Employment Income
Employers who are NOT on the AIS for Employment Income have to provide their employees the following forms. The relevant completed forms should be given to all employees by 1st Mar each year, to file their income tax returns.
Please refer to Quicklinks for a downloadable copy of the forms (Microsoft Word format).