- 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 requirements are a key annual obligation for all employers in Singapore. Every year, businesses must prepare employee income reporting documents by 1 March, including Form IR8A and any required appendices such as Appendix 8A, Appendix 8B, and (where applicable before YA 2026) Form IR8S.
Whether you’re under the Auto-Inclusion Scheme (AIS) or filing manually, this 2026 guide covers:
- Your responsibilities as an employer
- Key deadlines, including the 1 March cut-off
- Related forms like Appendix 8A, Appendix 8B and IR8S
- What has changed (or stayed the same) for YA 2026
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.
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.
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.
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.
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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Frequently Asked Questions
Who needs a Singapore IR8A form?
Do I need to prepare a Singapore IR8A form for part-timers and interns?
Do directors and board members need to be included in Form IR8A?
What happens if an employer misses the IR8A deadline?
If you miss the 1 March deadline, you may be in breach of your employer reporting obligations under the Income Tax Act, and IRAS can impose penalties or take enforcement action. If this happens, you should complete and submit the required information as soon as possible and consider speaking with a tax professional to understand the potential implications and next steps.
Do AIS employers still need to give employees hard copies of IR8A forms?
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.
