Reporting Employee Earnings (IR8A, Appendix 8A, Appendix 8B, IR8S)

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.

Tax Forms for Employers

Form NameDescriptionGuides/FAQs

Form IR8A for YA 2018 (124KB)

This form must be completed for ALL employees:

  1. Full-time resident employee;
  2. Part-time resident employee;
  3. Non-resident employee;
  4. Company director (including a non-resident director);
  5. Pensioner; and
  6. Employee who has left the organisation but was in receipt of income in 2017 (e.g. stock options gains).

Note: For 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 (290KB)

Appendix 8A for YA 2018 (67KB)

This form must be completed for employees who were provided with  benefits-in-kind.

Explanatory notes on Form IR8A & Appendix 8A (290KB)

Appendix 8B for YA 2018 (99KB)

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 (202KB)

Form IR8S for YA 2018 (75KB)

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 (133KB)
Illustration on completing Form IR8S (165KB)

Please refer to Quicklinks for a copy of the forms for YA 2017.

Employers under Auto-Inclusion Scheme (AIS) for Employment Income

Employers specified under paragraph 3 of the gazette must submit their employees’ income information to IRAS electronically by 1 Mar every year under the AIS.

The information submitted by employers will be shown on the employees' electronic tax return and will be automatically included in their income tax assessments. Employers under the AIS do not need to issue Form IR8A, Appendix 8A, Appendix 8B and Form IR8S to their employees.

Learn more on Auto-Inclusion Scheme (AIS) for Employment Income.

 

Employers Not under the AIS for Employment Income

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:

  • Form IR8A
  • Appendix 8A
  • Appendix 8B
  • Form IR8S

Employers need not submit the forms to IRAS.

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