[YA 2026] Employee Criteria for 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.

Who needs a Singapore IR8A Form?

1. Employees Who Need an IR8A Form

✅ All employees, regardless of citizenship or visa status, who derived employment income for services rendered in Singapore – This includes employees under a contract of service, part-time employees and company directors.
✅ Board members receiving fees – If they receive honorariums, board meeting allowances, or director’s fees.
✅ Employees with taxable income below the taxable threshold – Employer reporting is still necessary even though employee may not have to pay income tax
✅ 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

❌ Self-employed / freelancers / independent contractors (not employees)
❌ Individuals not employed in Singapore and who did not derive employment income for services rendered in Singapore.

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