All employers are required by law [S68(2) of the Income Tax Act] to prepare Form IR8A and Appendix 8A, Appendix 8B or Form IR8S (where applicable) for all your employees who are employed in Singapore by 1 Mar each year.
Employers need not submit the forms to IRAS.
Form IR8A for YA 2017 (112KB)
This form must be completed for ALL employees:
employees’ overseas posting not incidental to Singapore employment in the Form
IR8A, please note that it is not compulsory for employers to
state the amount of overseas employment income. Employers participating in AIS
are only required to select “Income from Overseas Employment”
under Exempt/Remission Income Indicator.
Explanatory notes on Form IR8A & Appendix 8A (134KB)
Appendix 8A for YA 2017 (60KB)
This form must be completed for employees who were provided with benefits-in-kind.
Appendix 8B for YA 2017 (90KB)
This form must be completed for employees who derived gains or profits from Employee Stock Option (ESOP) Plans or other forms of Employee Share Ownership (ESOW) Plans.
Explanatory notes on Appendix 8B (115KB)
Form IR8S for YA 2017 (69KB)
This form must be completed for if you have made excess CPF contributions on your employees' wages and/or have claimed or will claim refund on excess CPF contributions.
To find out the current CPF contribution rates, please visit CPF website .
Explanatory notes on Form IR8S (60KB)Illustration on completing Form IR8S (84KB)
Please refer to Quicklinks for a copy of the forms for YA 2016.
Employers who have 10 or more employees for the entire year ending 31 Dec 2016 or who have received the "Notice to File Employment Income of Employees Electronically" must submit their employees' income information to IRAS electronically by 1 Mar 2017.
IRAS encourages all employers to join the AIS for Employment Income. This scheme allows employers to electronically submit their employees' income information to IRAS. This information will be shown on the employees' electronic tax return and will be automatically included in their income tax assessments.
If you participate in the AIS for Employment Income, you do not need to issue Form IR8A, Appendix 8A, Appendix 8B and Form IR8S to your employees. However, you could 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 to email@example.com.
Employers who are not under the AIS for Employment Income have to provide the required forms to their employees (where applicable) by 1 Mar each year to file their income tax returns: