Promptly inform IRAS about changes in your organisation's status e.g., your business has ceased operations or there are changes to your business constitution, as the changes will affect how you should submit your employee income information.
Employers with outstanding submission of employment income informationEmployers without outstanding submission of employment income Information

You may submit records of up to a year in advance.

Important Note:
If your organisation has undergone a conversion of business, merger, restructuring or transferring of employees within the same group of companies, the employer has to submit the employment income information under the respective organisations according to the period of employment.

For example:
An employer transferred all employees from Entity A to Entity B on 1 Jun 2024.

The employer will submit the employment income information for all employees as follows:

  • 1 Jan 2024 to 31 May 2024 under Entity A
  • 1 Jun 2024 to 31 Dec 2024 under Entity B

Alternatively, employers may also combine the employees’ employment income information under the new entity.