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 employees who are employed in Singapore by 1 Mar each year.
Employers do not need to submit the hardcopy forms to IRAS.
Employers do not need to submit the hardcopy forms to IRAS.
On this page:
Tax forms for employers
| Form Name | Description | Guides/FAQs |
|---|---|---|
Form IR8A (DOC, 130KB) | This form must be completed for ALL employees:
Note: 1. For employees’ overseas posting not incidental to Singapore employment, please note that it is not compulsory for employers to state the amount of overseas employment income in the Form IR8A. Employers participating in AIS are only required to select “Income from Overseas Employment” under "Exempt/Remission Income" indicator. 2. Non-executive directors are not considered as employees hence employers participating in AIS should inform these directors to report their income in their tax returns separately. | Explanatory notes on Form IR8A & Appendix 8A (PDF, 86KB) |
Appendix 8A (DOC, 79KB) | This form must be completed for employees who were provided with benefits-in-kind. | Explanatory notes on Form IR8A & Appendix 8A (PDF, 86KB) |
Appendix 8B (DOC, 107KB) | This form must be completed for employees who derived gains or profits from Employee Stock Option (ESOP) Plans or other forms of Employee Share Ownership (ESOW) Plans. | Explanatory notes on Appendix 8B (PDF, 46KB) |
Form IR8S (DOC, 84KB) | This form must be completed if you have made excess CPF contributions on your employees' wages and/or have claimed or will claim refund on excess CPF contributions. | Explanatory notes on Form IR8S (PDF, 12KB) |
View copies of the forms for YA 2023.
Employers under Auto-Inclusion Scheme (AIS) for Employment Income
Employers specified under paragraph 4 of the gazette (PDF, 107 KB) must submit their employees’ income information to IRAS electronically by 1 Mar every year.
The information submitted by employers will be pre-filled in employees' electronic Income Tax Returns. AIS employers do not need to issue hardcopy Form IR8A and the appendices to their employees.
Learn more on Auto-Inclusion Scheme (AIS) for Employment Income.
Employers not under Auto-Inclusion Scheme (AIS) for Employment Income
Employers who are not under the AIS will have to provide the hardcopy Form IR8A and appendices (where applicable) to their employees by 1 Mar each year to file their Income Tax Returns. Employers need not submit the forms to IRAS.
FAQs
Do employers need to fill in ‘Date of Commencement’ and ‘Date of Cessation’ field(s) in the Form IR8A?
Employers will need to provide the date of commencement if the employee commenced employment in the year or before 1 Jan 1969. Fill in the ‘Date of Cessation’ if your employee ceased employment in the year.
To fill in the Form IR8A for 2022 (Year of Assessment 2023):
1. If employee joined on 1 Dec 1968 but did not cease employment, the employer should fill in ‘Date of Commencement’ as ‘01/12/1968’ and leave the ‘Date of Cessation’ as blank
2. If employee joined on 15 Jan 2022 and ceased employment on 20 Aug 2022, the employer should fill in the ‘Date of Commencement’ as ‘15/01/2022’ and ‘Date of Cessation as ‘20/08/2022’
3. If the employee joined on 25 Feb 2017 and ceased employment on 1 Nov 2022, the employer should leave the ‘Date of Commencement’ as blank and fill in the ‘Date of Cessation’ as ‘01/11/2022’
Must the employer complete the ‘Bank Salary is credited to’ field in the Form IR8A?
If the employee's salary is credited to a bank account, employers will need to indicate the bank name (e.g. POSB). However, indicate as ‘Others’ if the salary payment was made in cash or cheque in the Form IR8A.