Technical File Format/Specifications

Payroll software vendors or employers who are using payroll system/ software can refer to the AIS file format/ specifications to ensure that their software can create and generate files and/ or API that comply with IRAS’ requirements.

File Format/ Specifications for YA 2018 Submission

Payroll software vendors or employers who are using payroll system/ software can refer to the following Year of Assessment (YA) 2018 file format/ specifications.

 S/NType of File Format Description 
1AIS Application Programming Interface (API) Service Specifications
2Text File Format (.txt)
3

Extensible Markup Language Format (.xml)

4Supporting Specifications/ Important Notes

Changes from YA 2018 onwards

The changes to the file format with effect from YA 2018 are summarised below. Please update your payroll software to reflect the new field names where applicable.

S/NField NameFile FormatChange(s)
1

Section 45 indicator

IR8A (Detail)

Cannot be blank if employee is a Non-Resident Director.

2

Exempt Income/ Income subject to Tax Remission

IR8A (Detail)

TXT format only

Change field name to:

Exempt Income/ Income subject to Tax Remission/ Income from Overseas Employment/ Income from Overseas Pension Fund with Tax Concession

3

Benefits-in-kind indicator

IR8A (Detail)

TXT format only

Change field name to:

Appendix 8A indicator
4Remission / Exempt / Non-Taxable Indicator

IR8A (Detail)

TXT format only

Change field name to:

Remission / Overseas Posting / Exempt Indicator
5Servant / GardenerAppendix 8A (Detail)
TXT format only

Change field name to:

Servant / Gardener / Upkeep of Compound
6Cost of home leave passages and incidental benefits

Appendix 8A (Detail)

TXT format only
Change field name to:
Cost of home leave passages and incidental benefits provided to employee and his family
7

No. of Passages (Self/ Spouse/ Children)

Appendix 8A (Detail)

Not required to report from YA2018 onwards.

Employers are only required to report the full cost of leave passages in item 4a “Cost of home leave passages and incidental benefits provided to employee and his family” of the Appendix 8A form.
8Life insurance premiums paid by the employerAppendix 8A (Detail)
TXT format only

Change field name to:

Insurance premiums paid by the employer 
9Non-monetary awards for long service (for awards exceeding $200 in value) 

Appendix 8A (Detail)

TXT format only 

Change field name to:

Non-monetary awards/benefits e.g. non-cash gift or long service award exceeding $200 
10Other non-monetary benefits which do not fall within the above itemsAppendix 8A (Detail)

Leave field blank from YA2018 onwards.

This field has been merged with item 4f “Non-monetary awards/benefits e.g. non-cash gift or long service award exceeding $200” of the Appendix 8A form.
11

Nationality Code

IR8A/ Appendix 8B (Detail)

Nationality code cannot be ‘300’.

Employers have to select the nationality based on the employee’s citizenship.

 

Email us at ais@iras.gov.sg if you have any enquiries on the Technical File Format/ Specifications.

RATE THIS PAGE

  • Strongly Disagree
  • Strongly Agree

Information is easy to understand.

Information is useful.

Information is easy to find.

 
Please email us if you would like us to respond to your enquiries.