| S/N | Field Name | File Format | Change(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 |
| 4 | Remission / Exempt / Non-Taxable Indicator | IR8A (Detail) TXT format only | Change field name to:
Remission / Overseas Posting / Exempt Indicator |
| 5 | Servant / Gardener | Appendix 8A (Detail)
TXT format only | Change field name to:
Servant / Gardener / Upkeep of Compound |
| 6 | Cost 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. |
| 8 | Life insurance premiums paid by the employer | Appendix 8A (Detail)
TXT format only | Change field name to:
Insurance premiums paid by the employer |
| 9 | Non-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 |
| 10 | Other non-monetary benefits which do not fall within the above items | Appendix 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. |