You should ensure data accuracy by verifying all information before submission. If there are errors in employee ID, income and deduction amounts or fields that affect the amount that was submitted, you must submit amendment files immediately.
The steps to submit amendment records are the same as submitting original records.
For changes to employees' personal particulars such as nationality, date of birth, etc, amendment files are not required. Email us the changes via myTax Mail (Businesses > Employers > Auto-Inclusion Scheme (AIS)) instead.
How to prepare amendment files
- Only prepare the affected employees' records
- Provide 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 amendment file with salary amount as "$4,000".
Example 2: Previous bonus reported is higher
Employer has reported the bonus amount higher than the actual bonus received.
Actual bonus received = $6,000
Original submission = $8,000
Submit amendment file with bonus amount as "-$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 amount will be updated as auto-included employment income 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 amount will be reflected in their Notice 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's fees on the date the fees are voted and approved at the company's AGM/EGM of that calendar year.
For example, director's fees voted for and approved at a company's AGM/EGM on 30 Jun 2020 should be declared in Form IR8A for the year ended 31 Dec 2020.
If your company held more than 1 meeting during the calendar year to approve payments of director's fees for the same financial year, enter the date of approval of the latest meeting held.
How do I make amendments if I submitted a record with the wrong employee's ID?
- Submit an amendment record with a negative amount of what has been wrongly submitted to the wrong employee ID and
- Submit another original record with the correct ID.
Please ensure that complete and accurate information is submitted to IRAS.
Can I use another AIS software (e.g. Offline Application) to submit the amendment record if the original file was submitted using a different software (e.g. the ‘Submit Employment Income Records’ digital service at myTax Portal)?
Yes, you may submit an amendment file using a different AIS software.
How do I submit amendments to Appendix 8B?
Example 1: Incorrect exercise price
If the exercise price (or market value) was $10.22, but only $8.22 was submitted for the 100 shares exercised.
- Input "-100" shares with the exercise price (or market value) of $8.22 to offset the wrong entry
- Input 100 shares with the exercise price of $10.22
Example 2: Incorrect date of exercise
If the error was only on the day and/or month of the date of exercise, you do not have to submit an amendment file. Inform IRAS of the incorrect date and the list of affected employees at myTax Mail (select Businesses > Employers > Auto-Inclusion Scheme (AIS)).
If the error was on the year of exercise, you have to submit 2 amendment files.
If the date of exercise was 3 Jan 2021, but 3 Jan 2020 was submitted for the 50 shares exercised at $2.33.
- In the first file, input "-50" shares with the exercise price of $2.33 to offset the wrong entry submitted under the YA 2021 (income derived in 2020)
- In the second file, input 50 shares with the correct exercise date of 3 Jan 2021 to be submitted under the YA 2022 (income derived in 2021)
Example 3: Incorrect date of grant
If the date of grant is 3 Jan 2021, but was incorrectly submitted as 3 Jul 2021 for 50 shares exercised at $2.33.
- Input "-50" shares with the exercise price of $2.33 to offset the wrong entry
- Input 50 shares with the correct date of grant of 3 Jan 2021
Example 4: Incorrect particulars of company
If the UEN and Name of Company that offered the stock option was given wrongly in the previous submission.
- Enter the same information as per previous submission with negative sign for number of shares under the wrong name and ID of the company
- Enter the correct UEN and Name of Company and all the relevant information
Example 5: Incorrect type of plan
If the Type of Plan was ESOP but ESOW was entered for the previous transaction.
- Enter the same information as per previous submission with negative sign for number of shares under the ESOW
- Enter the correct ESOP and all the relevant information
Example 6: Incorrect number of shares
If the number of shares exercised was 200, but 20 shares was entered for the previous submission.
Enter the variation of "180" shares. (200 -20 = 180)
If the number of shares exercised was 300, but 340 shares was entered for the previous submission.
Enter the variation of "-40" shares. (300 - 340 = -40)