[YA 2026] Understanding IR8A and Related Forms

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 (applicable prior to YA2026) – Previously used when employers needed to report excess/voluntary CPF contributions and/or CPF refunds relating to those excess contributions. From YA2026 onward, Form IR8S is discontinued and employers no longer submit IR8S as a separate form.
  
  

Key Update for YA2026: IR8S Discontinued

With effect from Year of Assessment (YA) 2026, the use of Form IR8S is discontinued. Employers no longer need to submit IR8S as part of the annual employment income reporting process.

This change does not remove the underlying tax reporting requirements. Instead, the relevant reporting is handled within Form IR8A under specific items.

How to report IR8S-related items from YA2026 onward

From YA2026 onward, employers should pay attention to the following IR8A reporting areas:

• Excess / Voluntary CPF contributions by employer – These amounts remain taxable in the employee’s name, where applicable. Reporting is done within Form IR8A (Item d6 – Excess / Voluntary Contributions to CPF by Employer).
• Interest on refunded excess employee CPF contributions – Interest earned on refunds of excess employee CPF contributions is taxable based on the refund date (i.e., taxed in the Year of Assessment following the calendar year the refund occurs).
  
  IRAS allows employers to include this interest under “Allowances” in Form IR8A, instead of reporting it via IR8S.

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