[YA 2025] Employee Criteria for IR8A Form

Modified on Tue, 20 Jan at 8:44 AM

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.

Who needs a Singapore IR8A Form?

1. Employees Who Need an IR8A Form

✅ Full-time resident employees – Singapore citizens or permanent residents (PRs) working for a company.
✅ Foreign employees working in Singapore – Employees on work passes, including S Pass and Employment Pass holders.
✅ Contract employees – If they are under a contract of service (not independent contractors).
✅ Part-time employees – If they receive taxable employment income.
✅ Company directors – Including managing and executive directors receiving salary, bonuses, or director’s fees.
✅ Board members receiving fees – If they receive honorariums, board meeting allowances, or director’s fees.
✅ Employees on overseas postings – If they still receive part of their income in Singapore or have tax obligations.
✅ Employees who left the company in the reporting year – If they worked for any part of the year, even if they have since left.

2. Employees Who Do NOT Need an IR8A Form
❌ Independent contractors – Those working as freelancers or self-employed individuals.
❌ Foreign employees who did not work in Singapore at all – If no work was performed in Singapore, no IR8A is needed.
❌ Employees with total annual income below the taxable threshold – If income is entirely tax-exempt.
❌ Interns & trainees – Unless they receive taxable allowances.

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