Amendment of files is required only if there are changes to the amounts or fields which will affect the total amount of employment income. You do not have to send amendment files for changes to employees' personal particulars, such as address, date of birth, etc. You can inform IRAS via email to ais@iras.gov.sg for amendments to submitted employees' personal particulars.
| FAQs |
Guidelines |
Deadline
for the submission of amendment file(s)
|
31st March.
Amendments should be submitted as soon as the errors are discovered
|
Discovery of error(s)
AFTER
31st March.
|
If the error(s) is/ are discovered after 31st March, please email to ais@iras.gov.sg with the following information:
- Name of organisation
- ID of Organisation
- Reason for the amendment
- Number of employees affected
Special arrangements will have to be made for you to submit the amendment file(s).
|
How to submit amendment files?
|
Employers who have chosen to use:
|
Preparation of amendment files
|
Please note the following when you are preparing the amendment files:
- Only prepare the affected employees’ record
- Provide only the difference in amount (see example below)
- Leave other numeric fields not affected by the error blank
- Amendment for appendices (IR8S, Appendix 8A/ 8B):
IR8A amendment file has to be submitted as well if the amendment for the appendices affects the figures submitted for Form IR8A.
Refer to Amendment Guide (398KB) on how to prepare amendment file for specific fields.
Examples to guide you:
- Where the amount of income reported in the earlier submission is lower than the actual income earned
Actual Salary = $25,000
Original submission = $21,000
Amended record should be shown as "$4,000"
- Where the amount of bonus reported in the earlier submission is higher than the actual bonus received
Actual Bonus = $6,000
Original submission = $8,000
Amended record should be shown as "-$2,000"
|