Who to include in the submission?
Employers are to submit remuneration information for all classes of persons, as defined under S68(2) of the Income Tax Act (68KB) to IRAS under the Auto-Inclusion Scheme for Employment Income:
- Full-time resident employees
- Part-time resident employees
- Non-resident employees
- Company director (including non-resident director)
- Pensioner
- Employees who have left the company
Additional information on certain classes of persons
| Class of persons |
Important information |
| Local Employees |
Posted Overseas
Since 1 January 2004 (Year of Assessment 2005),
- remittance on overseas employment is not taxable,
- any excess CPF contribution by the employer is not taxable and
- employee's CPF contribution is also not deductible.
Hence during the period when the employee(s) is/are posted overseas, you are not required to submit the IR8A/ IR8S forms. You may give them a separate statement of income accrued during their overseas posting.
Rejoined the company in the same year
- If an employee leaves and re-joins the company in the same year, please consolidate and submit his/her total remuneration details in one record.
- If you prefer to send two separate records for the two periods of employment, please submit the second record as an amendment in the amendment file.
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| Foreigners or Expatriates |
- Furnish their FIN (Foreign Identification Number). All foreign employees would have FIN issued by MOM (Ministry of Manpower)
- Submission is required regardless of the remuneration amount or the duration of employment.
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| Directors |
- Director refers to someone who is working for the company and is charged with managing the company's conduct and its affairs. They belong to the board of directors. You have to include them in your submission.
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