IR8A is the reporting of employees earnings under IR8A, Appendix 8A / 8B and the IR8S.
Employers in Singapore are lawfully required under S68(2) of the Income Tax Act to prepare Form IR8A, along with Appendix 8A, Appendix 8B or Form IR8S where valid for all Singapore-based employees. The IR8A must be done by 1 March annually and employers will be responsible for submitting these forms to the Inland Revenue Authority of Singapore (IRAS).
It is compulsory for all Singapore employees to complete form IR8A. This is applicable to all full-time / part-time resident employees, non-resident employees, company directors, non-resident company directors, all board members receiving board member or committee member fees, pensioners and employees who have left an organization but had received income in the year.
For those employees posted overseas, it is not obligatory for employers to stipulate the amount of overseas employment income received in Form IR8A. Any employer who is participating in Auto-Inclusion Scheme (AIS) will be required to only select the ‘Income from Overseas Employment’ under the Exempt/Remission Income Indicator.
How to Submit Form IR8A
For employers who are specified under the Government Gazette, you will be required to submit the income information of your employees electronically to IRAS by 1 March annually. This is applicable if you fall under the AIS for employment income. All information which is submitted by the employers will be displayed on the employees’ electronic tax returns and automatically included in their income tax assessments. AIS employers will also require a hard copy of form IR8A.
Contrary, employers who are not under the AIS for employment income, will be required to provide a hardcopy of Form IR8A and applicable appendices to their employees by 1 March annually for the filing of their income tax returns. Employers will not be required to submit these forms to IRAS.