Reporting Employee Earnings (IR8A, Appendix 8A, Appendix 8B, IR8S) and Auto-Inclusion Scheme (AIS) (1/2)
Under Section 68(2) of the Income Tax Act, employers are legally obligated to prepare Form IR8A, along with Appendix 8A, Appendix 8B, or Form IR8S (if applicable), for employees working in Singapore by March 1st each year.
<Form IR8A>
This form must be completed for the following types of employees:
<Appendix 8A>
This form must be completed for employees who received benefits-in-kind.
<Appendix 8B>
This form must be completed for employees who obtained gains or profits from Employee Stock Option (ESOP) Plans or other forms of Employee Share Ownership (ESOW) plans.
<Form IR8S>
This form must be completed if employers have made excess CPF contributions on their employees’ wages and/or have claimed or will claim a refund for excess CPF contributions.
