[YA 2025] Understanding IR8A and Related Forms

Last Updated: February 09, 2025

Overview:

Under S68(2) of the Singapore Income Tax Act of 1947, Employers in Singapore are required to prepare and submit employment income details. Each March 1st the Inland Revenue Authority of Singapore (IRAS) receives IR8A reports that include complete income details for the prior year of every employee. The guide delivers a detailed explanation which shows employers step-by-step procedures for IR8A filing through payroll software to meet all IRAS regulations.

Understanding IR8A and Related Forms:

What is IR8A Form?
The Singapore IR8A Form is a mandatory tax reporting document that employers must submit to the Inland Revenue Authority of Singapore (IRAS) by March 1st each year. It details an employee’s employment income, including salary, bonuses, allowances, benefits-in-kind, and CPF contributions.

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 – is a supplementary form to IR8A that employers in Singapore must submit when an employee has received benefits-in-kind.
• Appendix 8B – is a supplementary form to IR8A that employers in Singapore must submit if an employee has been granted employee stock options (ESOPs) or other share ownership plans (ESOWs) during the year.
• IR8S – is a tax document that employers must complete if they have made excess Central Provident Fund (CPF) contributions on their employees' wages and/or have claimed or will claim a refund on these excess contributions.
  
  

Related Article(s):

• Deadline for Singapore IR8A Form
• Information to be included in the Singapore IR8A Form
• Employee Criteria for IR8A Form

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