Responsibilities as an employer

Responsibilities as an employer
  • 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.

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  • Self-employed persons including sole-proprietors and partners are required to keep proper records and accounts of business transactions.
  • Generally, when your non-Singapore Citizen employee (i.e. foreign or Singapore Permanent Resident employee) ceases employment with you in Singapore, goes on an overseas posting or plans to leave Singapore for more than three months, you are required to seek tax clearance for him. As an employer, you have the responsibility to file the Form IR21 and withhold all monies due to the employee for tax clearance purpose. This applies to all work pass holders including Personalised Employment Pass (PEP) holders.

  • Tax Filing Obligations A foreign employee who is treated as a  tax resident  with an annual income of $22,000 or less is  not  required to submit an income tax return. If your employees have not received any notification from IRAS by 15 Mar, they need not contact IRAS to make enquiries or request for an inco