You should ensure data accuracy by verifying all information before submission. If you have made a mistake in your submission, and the mistake is on your employees' ID, income and deduction amounts or fields that affect the amounts that were submitted, you must submit amendment files immediately.
For other errors, please use the amendment file checker (XLSM, 64KB) to find out if an amendment submission is required.
The steps to submit amendment records are the same as those for submitting the original records.
How to prepare amendment files
- Only prepare the records of affected employees
- Provide only the difference in amounts (see examples below)
- Leave other numeric fields not affected by the error blank
- If the amendment for the appendices (IR8S, Appendix 8A/8B) affects the figures submitted for Form IR8A, an IR8A amendment file must be submitted as well
Example 1: Previous income reported is lower
Employer has reported the income lower than the actual income earned.
Actual salary earned= $25,000
Original submission = $21,000
Submit an amendment file with salary amount of "$4,000".
Example 2: Previous bonus reported is higher
Employer has reported a bonus amount higher than the actual bonus received by the employee.
Actual bonus received = $6,000
Original submission = $8,000
Submit an amendment file with bonus amount of "-$2,000".
View the Amendment Guide (PDF, 1.18 MB) to learn how to prepare amendment files for the different scenarios.
Notify employees of amendments
The amended amounts will be updated when the amendment records have been successfully processed.
You should inform the affected employees to proceed to file their tax return even if the amended details are not reflected at myTaxPortal. The amended amounts will be reflected in their Notices of Assessment.
How to submit the arrears payments?
Create a separate file for each basis year for which the arrears payments were made and reflect the amounts under the respective type of payment, e.g. employment income, allowance, etc. Do not include arrears payments in the current year's file.
Example: Director's Fees
The director is entitled to the director fees on the date the fees are voted and approved at the company's AGM/EGM of that calendar year.
For example, director fees voted for and approved at the company's AGM/EGM on 30 Jun 2022 should be declared in the Form IR8A for the year ended 31 Dec 2022.
If your company held more than one meeting during the calendar year to approve payments of director fees for the same financial year, enter the date of approval of the last meeting held in the calendar year.
How do I make amendments if I have submitted a record with the wrong employee's ID?
- Submit an amendment record using the wrong employee's ID indicating a negative amount of what was previously wrongly submitted; and
- Submit another original record with the correct employee's ID.
Please ensure that complete and accurate information is submitted to IRAS.
Can I submit the amendment file using a different mode from the original file (e.g. to submit via myTax Portal under the ‘Submit Employment Income Records’ when the original file has been submitted via payroll software with API)?
Yes, you may submit an amendment file using a different AIS mode.