[YA 2026] Information to be included in the Singapore IR8A Form

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 information is to be included in the Singapore IR8A Form?

The Singapore IR8A Form is used by employers to report the employment income of their employees to the Inland Revenue Authority of Singapore (IRAS). It includes the following key details:

1. Employer & Employee Information

• Employer's name and Unique Entity Number (UEN)
• Employee’s full name and identification details (NRIC, FIN, or passport number)
• Employee's designation (job title)
• Employment duration (start and end date)
• Tax residency status of the employee

2. Employment Income Details

• Basic salary (monthly/yearly)
• Bonus and other incentive payments
• Allowances (e.g. transport, meal, and phone allowances etc.)
• Commission & director's fees
• Overtime pay
• Other cash payments (e.g. retrenchment benefits, ex-gratia payments)
  
  

3. Employee Benefits & Perks

• Housing benefits (employer-provided accommodation, rental expenses paid by employer)
• Car benefits (if the employer provides a company car)
• Medical benefits (insurance paid by employer, medical reimbursements)
• Other benefits-in-kind (e.g. education sponsorships, club memberships, stock and share options)

4. CPF Contributions & Deductions

• Employee's CPF contributions (Central Provident Fund for Singaporean citizen and PR)
• Employer's CPF contributions
• Voluntary Medisave contributions
• Other statutory deductions
  
  

5. Tax Exempt or Non-Taxable Income

• Employment income that is not taxable (e.g. per diem for overseas assignments, business trip)
• Tax-exempt benefits provided by the employer

Still Need Help?: 

Reach out to our support team should you need further assistance.