What is the IR8A form and what does it do?
Form IR8A is necessary to report employee income to the Inland Revenue Authority of Singapore (IRAS). Every employer in Singapore must complete this mandatory document for each employee of that company. The IR8A form is then submitted to the IRAS each year along with supporting documentation if applicable.
The supporting documents to the IR8A form include Appendix 8A, Appendix 8B, or Form IR8S (if applicable).
Who needs an IR8A form?
The IR8A form must be completed for all employees in order to report to the IRAS on income/earnings of each employee. This includes resident employees and certain non-resident employees as well as full-time employees, part-time employees, directors, board members and pensioners as specified by the IRAS.
How is the IR8A form submitted?
Employers who are under the Auto-Inclusion Scheme (AIS) for Employment Income do not need to submit a hardcopy of Form IR8A to their employees. These employers may submit the income information for each of their employees to the IRAS electronically. Once this is completed, the employees’ electronic Income Tax Returns will have this information pre-filled.
If the employer is not under the Auto-Inclusion Scheme (AIS), then they will need to provide hardcopies of Form IR8A as well as the applicable supporting documents to each of their employees. In this scenario, the employer does not need to submit the IR8A form to the IRAS directly.
Need help with your tax or payroll matters?
We understand that payroll or tax matters can be confusing for business owners in Singapore. With Employment Hero you can access all IR8A and additional forms within the platform and generate your IRAS lodgement report easily.
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Disclaimer: The information in this article is current as at 26-Oct-2022, and has been prepared by Employment Hero Pty Ltd (ABN 11 160 047 709) and its related corporate bodies (Employment Hero). The views expressed in this article are general information only, are provided in good faith to assist employers and their employees, and should not be relied on as professional advice. The Information is based on data supplied by third parties. While such data is believed to be accurate, it has not been independently verified, and no warranties are given that it is complete, accurate, up-to-date or fit for the purpose for which it is required. Employment Hero does not accept responsibility for any inaccuracy in such data and is not liable for any loss or damages arising directly or indirectly as a result of reliance on, use of or inability to use any information provided in this article. You should undertake your own research and seek professional advice before making any decisions or relying on the information in this article.
