- IR8A is mandatory: Employers must prepare the Singapore IR8A form for anyone who earned Singapore-sourced employment income (including part-timers, directors, and some former employees).
- Deadline is 1 March: Submit to IRAS electronically if you’re under AIS; if not, give the hardcopy forms to employees by 1 March.
- Add appendices when needed: Use Appendix 8A for non-cash benefits (housing, car, gifts) and Appendix 8B for stock option/share plan gains (even after the employee leaves).
Singapore IR8A form is a mandatory annual tax form that employers must submit to IRAS for every employee who earned income during the year. For Year of Assessment (YA) 2026, covering income earned in 2025. All employers with 5 or more employees are required to submit IR8A electronically through the Auto-Inclusion Scheme (AIS) by 1 March 2026.
Failing to file on time is a criminal offence carrying fines of up to S$1,000 per employee or imprisonment. Most growing companies outsource this to a payroll or corporate services provider to avoid exposure.
What is the Singapore IR8A form?
The IR8A form is a statutory form employers must prepare to report employment income earned in the preceding year. It applies to all individuals employed in Singapore, regardless of employment duration or residency status.
Starting from YA 2026 (for income earned in 2025), the IR8A continues to be the main form for reporting employee earnings.
Think of it as Singapore’s equivalent of a P60 (UK) or W-2 (US). It covers every employee who received any form of taxable employment income in the relevant year.
For YA2026, IR8A reports income earned from 1 January 2025 to 31 December 2025.
Who needs the Singapore IR8A form in 2026?
Employers must prepare Form IR8A for all employees, including:
- Full-time and part-time resident employees
- Non-resident employees (including overseas-based individuals who rendered services in Singapore)
- Company directors (resident and non-resident)
- Board or committee members receiving fees
- Pensioners
- Former employees who received income during the reporting year, e.g., deemed stock option gains, bonus payouts after cessation
Note: For employees posted overseas, not incidental to Singapore employment, employers do not need to record overseas income in Form IR8A. AIS employers only need to mark this under the “Exempt/Remission Income” indicator.
Related IRAS forms: Appendix 8A, Appendix 8B & when employers must file them
Beyond the Singapore IR8A form, two additional forms may apply depending on the compensation provided.
Appendix 8A: Benefits-in-kind
This must be completed for employees who were provided non-cash benefits, such as:
- Housing benefits
- Employer-provided vehicles
- Reimbursements for personal expenses
- Gifts or awards
Appendix 8B: Employee Stock Options / Share Ownership (ESOP/ESOW)
Use Appendix 8B when employees derive gains from:
- Employee stock option (ESOP) plans
- Other employee share ownership (ESOW) schemes
This includes taxable gains even if the employee has left the company at the point of vesting/exercise.
IR8A deadline: When must you file?
Deadline: 1 March 2026 (for YA2026, covering income earned in 2025)
This date is fixed and non-negotiable. IRAS does not routinely grant extensions.
Submission method | Who it applies to |
Electronic via AIS (mandatory) | Employers with 5 or more employees as at 1 January 2026 |
Electronic via AIS (optional but encouraged) | Employers with fewer than 5 employees |
Physical copy to employee (not IRAS) | Employers with fewer than 5 employees who opt out of AIS |
What is AIS (Auto-Inclusion Scheme)?
AIS is IRAS’s electronic submission system. When you submit through AIS, your employees’ income data is automatically included in their personal income tax assessments; they do not need to manually declare their employment income when filing their tax returns.
From YA2026, all employers with 5 or more employees must submit through AIS. This is a change from previous years. If you’re not yet registered, you need to act now.
You can register for AIS onmyTax Portal at any time during the year.
Key AIS benefit for employees: Once you submit via AIS, your employees’ income is pre-filled in their personal tax return. This reduces errors and builds goodwill with staff.
Employee benefits and stock option gains are often overlooked, yet they must be reported separately through Appendix 8A and 8B.
Singapore IR8A form deadlines and filing requirements for employers
Employers must prepare Form IR8A and any relevant appendices by 1 March of the year following the year of income.
Example: Income earned in 2025 → forms due by 1 March 2026.
From YA 2026 onwards, the IR8A remains the main form required by the Inland Revenue Authority of Singapore (IRAS) for employee income reporting.
Depending on the employee’s compensation, the forms you may need to prepare include:
- Form IR8A (mandatory for all employees)
- Appendix 8A (for benefits-in-kind, where applicable)
- Appendix 8B (for ESOP/ESOW gains, where applicable)
- Form IR8S (where there are CPF contribution adjustments or refunds relating to periods before YA 2026, in line with IRAS instructions)
AIS employers
If your business is under the Auto-Inclusion Scheme (AIS), you must:
- Submit employee income information electronically to IRAS by 1 March
- File through the myTaxPortal or an IRAS-integrated payroll system
- Not issue hardcopy IR8A or appendices to employees
The submitted information will be pre-filled in your employees’ tax returns.
Non-AIS employers
If your company is not under AIS, you must:
- Prepare hardcopy IR8A and any relevant appendices
- Provide these forms to employees by 1 March
- Retain the documents for your records (they are not submitted to IRAS)
Employees will then use these forms to complete their personal tax returns.
Record-keeping for Singapore IR8A form
IRAS requires employers to keep payroll and IR8A-related records for at least 5 years, even if the information was submitted electronically.
How to fill in IR8A: Field-by-field guide
IR8A is completed via myTax Portal or payroll software integrated with AIS. Here’s what each key section requires:
Section 1: Employee details
- Full name and NRIC/FIN/passport number — must match IRAS records exactly
- Date of commencement and cessation — for employees who joined or left during 2025
- Residential address — required for foreign employees
Section 2: Gross salary and bonuses
- Enter the total gross salary paid in the calendar year (Jan–Dec 2025)
- Enter bonus amounts separately: contractual bonus vs. non-contractual bonus
- If a bonus relates to a different calendar year (e.g., a 2024 bonus paid in Feb 2025), it belongs in the year it was paid
Section 3: Director’s fees
- Report the amount approved by shareholders in 2025, not the amount paid
- If approval and payment fall in different years, the year of approval controls
Section 4: Benefits and allowances
- Transport allowance: Only the portion exceeding IRAS’s exemption threshold is taxable
- Housing benefit: Declare the actual rental value or a prescribed percentage of salary
- Car benefit: Based on the annual value formula per IRAS guidelines
Section 5: CPF contributions
- Declare both the employee’s CPF (deducted from pay) and the employer’s CPF contribution
- Employer CPF is not taxable income for the employee, but must still be reported
Section 6: Other income types
- Stock awards, overseas allowances, retirement gratuity — use the relevant appendix forms (Appendix 8A, 8B, or IR8S)
Appendix 8A — Benefits-in-kind
Required when you provide non-cash benefits such as housing, a company car, club memberships, or school fees for employees’ children.
Appendix 8B — ESOP/ESOW
Required for employees who received stock options or share awards. IRAS taxes these at the point of vesting/exercise.
IR8S — Overseas postings and excess CPF
Required when:
- An employee was posted overseas, and CPF was still being contributed to
- CPF contributions exceeded the statutory cap
Reporting rules for Singapore IR8A: Job changes, restructuring & employee movements
Job switching within the same year
If an employee changes employers, each employer must submit IR8A information covering the period the employee worked under them.
Corporate restructuring or mergers
If employees are transferred due to a change in employer constitution, companies may choose to:
- File under each entity for the respective contract periods, or
- Combine all employee income and file under the new entity
Both methods are acceptable as long as reporting is accurate.
What are the penalties for not filing IR8A?
IRAS treats late or non-filing as a criminal offence under the Income Tax Act.
Penalties for employers who fail to file IR8A on time:
- Fine of up to S$1,000 per employee who was not correctly filed for
- Imprisonment of up to 6 months for serious or repeated non-compliance
- IRAS may also issue estimated assessments, which can create complications for employees
There is no grace period. There is no informal warning system. If you miss the deadline, IRAS can and does issue fines.
Most employers who get fined aren’t deliberately non-compliant. They simply underestimated the workload, had staff changes at year-end, or didn’t realise the AIS requirement applied to them.
How to amend an IR8A after submission
If you submitted IR8A and later discover an error:
- Log in to myTax Portal
- Navigate to “Employers > Amend IR8A”
- Select the relevant employee and year of assessment
- Update the incorrect fields and resubmit
Amendments are accepted after the 1 March deadline. IRAS will process the updated figures and issue revised tax assessments to the employee if needed.
IR8A vs other Singapore tax forms: Quick comparison
|
Form |
Purpose |
Who files |
|
IR8A |
Annual employee earnings statement |
Employers |
|
IR8S |
Overseas postings and excess CPF |
Employers (where applicable) |
|
Appendix 8A |
Benefits-in-kind |
Employers (where applicable) |
|
Appendix 8B |
ESOP/ESOW |
Employers (where applicable) |
|
Form B / B1 |
Employee’s personal income tax return |
Employees |
How Sleek supports employers with the Singapore IR8A form
Preparing the Singapore IR8A form accurately each year is an essential part of employer tax compliance. Whether you’re dealing with employee movements, benefits reporting, or year-end payroll data, ensuring everything aligns with IRAS requirements can be time-consuming and complex.
Sleek helps businesses simplify this process through our payroll services and corporate tax filing solutions. By keeping your payroll records accurate and up to date, and supporting your overall tax compliance, we help make IR8A preparation much more seamless.
With Sleek, you can benefit from:
- Reliable payroll management that keeps employee income records organised
- Accurate year-end payroll data, making IR8A preparation smoother
- Professional support for corporate tax filing, including understanding employer obligations
- Digital tools that streamline compliance and reduce manual work
- A dedicated team to answer payroll and tax-related questions when you need clarity
If your business is looking to reduce administrative workload and improve compliance accuracy, Sleek provides the structure and support to help you stay on track.
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FAQs: Singapore IR8A Form
Who needs a Singapore IR8A form?
Employers must prepare a Singapore IR8A form for all employees who earned income in Singapore during the year. This includes full-time staff, part-time staff, interns, non-resident employees, company directors, board members who receive fees, pensioners, and former employees who received income such as bonuses or stock option gains.
Do I need to file IR8A for a foreign employee who has already left Singapore?
Yes. If they earned any income in Singapore in 2025, you must still file IR8A for them by 1 March 2026. Note that IRAS may also require you to file Form IR21 (tax clearance) before a foreign employee departs Singapore permanently; this is a separate obligation from IR8A.
What if my employee works remotely from overseas for my Singapore company?
Income earned for work performed outside Singapore is generally not taxable here. You may need to apportion the employee’s income and file IR8S alongside IR8A to reflect the overseas portion. The split depends on actual days worked in each location. Consult a payroll specialist if this applies.
Can I file IR8A manually on paper?
Employers with 5 or more employees must file electronically via AIS; paper is not an option. Employers with fewer than 5 employees may issue a physical copy to employees, who then declare the income themselves. However, IRAS strongly encourages all employers to use AIS regardless of headcount.
My company had no employees for part of 2025. Do I still need to file?
You only need to file IR8A for the period employees were actually on your payroll. If your company had zero employees throughout the entire 2025 calendar year, there is no IR8A obligation. If even one person was employed for any part of the year, filing is required.
Is CPF contribution taxable income for the employee?
No. The employer’s CPF contribution is not taxable for the employee. The employee’s own CPF contribution, deducted from gross salary, reduces their taxable income. That said, both the employer and employee CPF figures must still be declared in IR8A, even though only the employee portion affects their tax liability.
How do I know which employees fall under AIS?
AIS covers all employees who received taxable employment income from your company during the relevant year. This includes full-time, part-time, contract, and resigned employees. AIS is the submission method, not a separate employee category. If you had 5 or more employees as of 1 January 2026, AIS is mandatory.
Can I use payroll software to submit IR8A instead of myTax Portal directly?
Yes. IRAS-approved payroll software can submit IR8A directly to IRAS via AIS integration, without logging into myTax Portal manually. For companies with multiple employees, this is the most accurate and efficient method. Sleek’s payroll service includes AIS-integrated submission as standard. No manual portal work required.
Do employers need to report overseas income on the Singapore IR8A form?
Is Appendix 8A or Appendix 8B required together with the IR8A?
- Appendix 8A is required when employees receive benefits-in-kind such as housing, vehicles, or gifts.
- Appendix 8B is required for taxable gains from employee stock options (ESOP) or share ownership plans (ESOW), even if the employee has already left the company.
