Employers are required by law (S68(2) of the Income Tax Act) to prepare Form IR8A and Appendix 8A, Appendix 8B or Form IR8S (where applicable) for employees who are employed in Singapore by 1 Mar of the year after the year the income is derived by the employee.

Employers do not need to submit the hardcopy forms to IRAS.
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Tax forms for employers

Form NameDescriptionGuides/FAQs

Form IR8A (DOCX, 52KB)

This form must be completed for ALL employees:

  1. Full-time resident employee
  2. Part-time resident employee
  3. Non-resident employee including those who are based overseas and are required to render service in Singapore during the year (exclude details of employment income where clearance has been filed)
  4. Company director (including a non-resident director)
  5. Board members receiving Board/Committee Member Fees
  6. Pensioner
  7. Employee who has left the organisation but was in receipt of income in the reporting year (e.g., stock options gains)

Note:

For employees’ overseas posting not incidental to Singapore employment, please note that it is not compulsory for employers to state the amount of overseas employment income in the Form IR8A. Employers participating in AIS are only required to select ‘“Income from Overseas Employment”’ under ‘"Exempt/Remission Income"’ indicator.

Explanatory notes on Form IR8A & Appendix 8A (PDF, 309KB)

Appendix 8A (DOC, 78KB)

This form must be completed for employees who were provided with benefits-in-kind.

Explanatory notes on Form IR8A & Appendix 8A (PDF, 309KB)

Appendix 8B (DOC, 117KB)

This form must be completed for employees who derived gains or profits from Employee Stock Option (ESOP) Plans or other forms of Employee Share Ownership (ESOW) Plans.

Explanatory notes on Appendix 8B (PDF, 163KB)

Form IR8S (DOC, 85KB)

This form must be completed if you have made excess CPF contributions on your employees' wages and/or have claimed or will claim refund on excess CPF contributions.

To find out the current CPF contribution rates, please visit CPF website.

Explanatory notes on Form IR8S (PDF, 137KB)
Illustration on completing Form IR8S (PDF, 138KB)

View copies of the  forms for YA 2024.

Employers are responsible for reporting the employment income of all individuals who have worked for them. If an employee has changed jobs during the year, each employer is required to submit income information for the period the employee was under its employment. This applies to all employers with whom the employee has had an employment contract, regardless of the duration of employment.

In cases where employees are transferred from one entity to another entity due to a change of constitution of the employer (e.g., a company restructuring or merger) during the year, the employer may either:

  1. Submit information under the respective entity according to the contract periods, or
  2. Combine the employees’ employment income information under the new entity.

 

Employers under Auto-Inclusion Scheme (AIS) for Employment Income

Employers specified under paragraph 4 of the gazette (PDF, 128 KB) must submit their employees’ income information to IRAS electronically by 1 Mar of the year after the year the income is derived by the employee.

The information submitted by employers will be pre-filled in employees' electronic Income Tax Returns. AIS employers do not need to issue hardcopy Form IR8A and the appendices to their employees.

Learn more on Auto-Inclusion Scheme (AIS) for Employment Income.

Employers not under Auto-Inclusion Scheme (AIS) for Employment Income

Employers who are not under the AIS will have to provide the hardcopy Form IR8A and appendices (where applicable) to their employees by 1 Mar of the year after the year the income is derived by the employee so that the employees could file their Income Tax Returns with the information. Employers need not submit the forms to IRAS.

FAQs

Do employers need to fill in ‘Date of Commencement’ and ‘Date of Cessation’ field(s) in the Form IR8A?

Employers will need to provide the date of commencement if the employee commenced employment in the year or before 1 Jan 1969. Fill in the ‘Date of Cessation’ if your employee ceased employment in the year.

To fill in the Form IR8A for 2024 (Year of Assessment 2025):

1.   If employee joined on 1 Dec 1968 but did not cease employment, the employer should fill in ‘Date of Commencement’ as ‘01/12/1968’ and leave the ‘Date of Cessation’ as blank

2.   If employee joined on 15 Jan 2024 and ceased employment on 20 Aug 2024, the employer should fill in the ‘Date of Commencement’ as ‘15/01/2024’ and ‘Date of Cessation as ‘20/08/2024’

3.   If the employee joined on 25 Feb 2017 and ceased employment on 1 Nov 2024, the employer should leave the ‘Date of Commencement’ as blank and fill in the ‘Date of Cessation’ as ‘01/11/2024’

Must the employer complete the ‘Bank Salary is credited to’ field in the Form IR8A?

If the employee's salary is credited to a bank account, employers will need to indicate the bank name (e.g., POSB). However, indicate as ‘Others’ if the salary payment was made in cash or cheque in the Form IR8A.

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