Amendment of Files

Please ensure that you submit complete and accurate information.

When do I need to send amendment file?

Amendment file is required only if there are changes to amounts or fields which affect the total amount of employment income e.g. where employee’s income tax is borne by employer but the indicator had not been given earlier.

You do not have to send amendment files for changes to employee’s personal particulars, such as address, date of birth, etc.

In the amendment file, furnish only the difference in amount. Leave all other numeric fields, which were not affected by the error (income and deductions) blank.

Example: Amount of income/ deduction is under/ over reported in the earlier transmission.

• Actual Salary = $25,000
  Original Transmission = $21,000
  Amended record should be shown as "$4,000"
• Actual Bonus = $6,000
  Original transmission = $8,000
  Amended record should be shown as "-$2,000"

How do I send in the amendments?

You can send in the amendments through any of the following modes of transmission:

• Online Application 
• Offline Application 
• Validation and Submission Application 

Please note the following when you are preparing the amendment files:

1. Only prepare the affected employees’ record
2. Provide only the difference in amount (see above example)
3. Leave other numeric fields not affected by the error blank

By when must I send the amendment file?

Amendments must be transmitted as soon as the errors are discovered. Please submit any amendments by 31^st March.

Please check the information before transmitting the employment income files to IRAS. If the error is discovered after 31^st March, please email to ais@iras.gov.sg with the following information, as arrangement has to be made for you to transmit the amendment file:

1. Name of organisation
2. ID of Organisation
3. Reason for the amendment
4. Number of employees affected