[YA 2025] Common errors when filing IR8A and how to avoid them

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.

What are the Common Errors and How to Avoid Them?

1. Incorrect Employee Information

• Ensure NRIC/FIN numbers match official records.
• Update employee details in the payroll system before generating IR8A.
  
  

2. Incorrect CPF Contributions

• Verify CPF contribution amounts using the CPF e-Submission service.
• Ensure that voluntary CPF contributions are properly recorded
  
  

3. Missing Benefits-in-Kind

• Ensure non-cash benefits are included in Appendix 8A.
  
  

4. Late Filing Penalties

• IR8A must be filed by March 1st.
• Late submission may result in penalties or fines imposed by IRAS.

Related Article(s):

• Guide to Filing IR8A Using Omni Payroll Software (Step by Step)
• Making Changes Post Submission
• Deadline for Singapore IR8A Form

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